1 September 2024 v2026.18.1 limited_company_frs_102_section_1a_v1_1_3 companies_house Software false true true true No description of principal activity 0 0 false true xbrli:pure xbrli:shares iso4217:GBP 12145916 2024-09-01 2025-08-31 12145916 2025-08-31 12145916 2024-08-31 12145916 core:WithinOneYear 2025-08-31 12145916 core:WithinOneYear 2024-08-31 12145916 core:AfterOneYear 2025-08-31 12145916 core:AfterOneYear 2024-08-31 12145916 core:ShareCapital 2025-08-31 12145916 core:ShareCapital 2024-08-31 12145916 core:RetainedEarningsAccumulatedLosses 2025-08-31 12145916 core:RetainedEarningsAccumulatedLosses 2024-08-31 12145916 bus:Director1 2024-09-01 2025-08-31 12145916 bus:RegisteredOffice 2024-09-01 2025-08-31 12145916 core:CostValuation 2024-09-01 12145916 core:DisposalsRepaymentsInvestments 2025-08-31 12145916 core:CostValuation 2025-08-31 12145916 1 2024-09-01 2025-08-31 12145916 2023-09-01 2024-08-31 12145916 countries:EnglandWales 2024-09-01 2025-08-31 12145916 bus:AuditExemptWithAccountantsReport 2024-09-01 2025-08-31 12145916 bus:PrivateLimitedCompanyLtd 2024-09-01 2025-08-31 12145916 bus:SmallEntities 2024-09-01 2025-08-31 12145916 bus:FullAccounts 2024-09-01 2025-08-31
Company registration number:
12145916
Harrow Cms Limited
Unaudited Filleted Financial Statements for the year ended
31 August 2025
Harrow Cms Limited
Report to the board of directors on the preparation of the unaudited statutory financial statements of Harrow Cms Limited
Year ended
31 August 2025
As described on the statement of financial position, the Board of Directors of
Harrow Cms Limited
are responsible for the preparation of the
financial statements
for the year ended
31 August 2025
, which comprise the income statement, statement of financial position and related notes.
You consider that the company is exempt from an audit under the Companies Act 2006.
In accordance with your instructions I have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and from information and explanations supplied to me.
Lark Accounting Limited
32 Davies Drive
Devizes
SN10 2RL
United Kingdom
Date:
22 May 2026
Harrow Cms Limited
Statement of Financial Position
31 August 2025

|  | 2025 | 2024
--- | --- | --- | ---
| Note | £ | £
Fixed assets |  |  |  |  |
Investments | 5 | 386,534 |  | 876,048 |
Current assets |  |  |  |  |
Debtors | 6 | 86,437 |  | 53,444 |
Cash at bank and in hand |  | 55,110 |  | - |
|  | 141,547 |  | 53,444 |
Creditors: amounts falling due within one year | 7 | (3,603 | ) | (6,287 | )
Net current assets |  | 137,944 |  | 47,157 |
Total assets less current liabilities |  | 524,478 |  | 923,205 |
Creditors: amounts falling due after more than one year | 8 | (599,717 | ) | (926,634 | )
Net liabilities |  | (75,239 | ) | (3,429 | )
Capital and reserves |  |  |  |  |
Called up share capital |  | 100 |  | 100 |
Profit and loss account |  | (75,339 | ) | (3,529 | )
Shareholders deficit |  | (75,239 | ) | (3,429 | )

For the year ending
31 August 2025
, the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors' responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476;
- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.

These
financial statements
have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies’ regime.
In accordance with Section 444 of the Companies Act 2006, the income statement has not been delivered.
These
financial statements
were approved by the board of directors and authorised for issue on
22 May 2026
, and are signed on behalf of the board by:

I Lygeros
Director

Company registration number:
12145916
Harrow Cms Limited
Notes to the Financial Statements
Year ended
31 August 2025

## 1 General information

The company is a private company limited by shares and is registered in England and Wales. The address of the registered office is
34 South Molton Street
,
London
,
W1K 5RG
, England.

## 2 Statement of compliance

These
financial statements
have been prepared in compliance with FRS 102 Section 1A, 'The Financial Reporting Standard applicable to the UK and Republic of Ireland'.

## 3 Accounting policies

## Basis of preparation

The
financial statements
have been prepared on the historical cost basis, as modified by the revaluation of certain assets.
The
financial statements
are prepared in sterling, which is the functional currency of the company.

## Turnover

Turnover is measured at the fair value of the consideration received or receivable for goods supplied, net of discounts and Value Added Tax.
Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer, usually on despatch of the goods; the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

## Investment properties

Investment property is measured initially at cost, which includes purchase price and any directly attributable expenditure. Investment property is revalued to its fair value at each reporting date and any changes in fair value are recognised in profit or loss.

## Impairment

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.

## 4 Average number of employees

The average number of persons employed by the company during the year was nil (2024: nil).

## 5 Investments

| Other investments other than loans
--- | ---
| £
Cost |  |
At 1 September 2024 | 876,048 |
Disposals | (489,514 | )
At 31 August 2025 | 386,534 |
Impairment |  |
At 1 September 2024 and 31 August 2025 | - |
Carrying amount |  |
At 31 August 2025 | 386,534 |
At 31 August 2024 | 876,048 |

## 6 Debtors

| 2025 | 2024
--- | --- | ---
| £ | £
Amounts owed by group undertakings and undertakings in which the company has a participating interest | 84,240 |  | 51,197 |
Other debtors | 2,197 |  | 2,247 |
| 86,437 |  | 53,444 |

## 7 Creditors: amounts falling due within one year

| 2025 | 2024
--- | --- | ---
| £ | £
Taxation and social security | 292 |  | 292 |
Other creditors | 3,311 |  | 5,995 |
| 3,603 |  | 6,287 |

## 8 Creditors: amounts falling due after more than one year

| 2025 | 2024
--- | --- | ---
| £ | £
Bank loans and overdrafts | 169,000 |  | 455,000 |
Other creditors | 430,717 |  | 471,634 |
| 599,717 |  | 926,634 |

The bank loan is secured on the investment properties and the loan is not subject to any capital repayments but is on the basis of interest only.

## 9 Related party transactions

During the year the company entered into the following transactions with related parties:

| 2025 | 2024
--- | --- | ---
| £ | £
Connected person | 144,717 |  | 471,634 |