Harley Realty Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—4

Registered number: 14141135

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Investment Properties	4		5,380,000		4,939,685

			5,380,000		4,939,685
CURRENT ASSETS
Debtors	5	10,651		14,319
Cash at bank and in hand		29,342		27,818

		39,993		42,137
Creditors: Amounts Falling Due Within One Year	6	(2,242,646 )		(2,200,163 )

NET CURRENT ASSETS (LIABILITIES)			(2,202,653 )		(2,158,026 )

TOTAL ASSETS LESS CURRENT LIABILITIES			3,177,347		2,781,659

Creditors: Amounts Falling Due After More Than One Year	7		(3,043,868 )		(3,044,223 )

PROVISIONS FOR LIABILITIES
Deferred Taxation			(99,852 )		-

NET ASSETS/(LIABILITIES)			33,627		(262,564 )

CAPITAL AND RESERVES
Called up share capital	8		1		1
Fair value reserve	9		299,558		-
Profit and Loss Account			(265,932 )		(262,565 )

SHAREHOLDERS' FUNDS			33,627		(262,564)

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Harley Realty Limited

Balance Sheet (continued)

As At 31 May 2025

For the year ending 31 May 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr Josh Arora

Director

26 May 2026

The notes on pages 3 to 4 form part of these financial statements.

1. General Information

Harley Realty Limited is a private company, limited by shares, incorporated in England & Wales, registered number 14141135 . The registered office is Ground Floor, 5, Canberra Road, London, W13 9BF.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

2.2. Going Concern Disclosure

The accounts are prepared on a going concern basis notwithstanding the fact that the company balance sheet has a negative equity. The company has loans due to group undertakings which are interest free loans and will not be recalled and the company will continue to receive financial assistance until such time the company can financially sustain itself.

2.3. Turnover

Turnover is measured at the fair value of the consideration for rent receivable, net of discounts and VAT.

2.4. Investment Properties

All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.

3. Average Number of Employees

Average number of employees, including directors, during the year was: NIL (2024: NIL)

4. Investment Property

	2025
	£
Fair Value
As at 1 June 2024	4,939,685
Additions	40,905
Revaluations	399,410

As at 31 May 2025	5,380,000

5. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	700	3,300
Other debtors	9,951	8,062
VAT	-	2,957

	10,651	14,319

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Harley Realty Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 May 2025

6. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	11,836	10,208
VAT	15,704	-
Other creditors	38,476	93,840
Amounts owed to group undertakings	2,176,630	2,096,115

	2,242,646	2,200,163

7. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Bank loans	3,043,868	3,044,223

Bank loans is secured by first legal charge over investment property held by the company.

8. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	1	1

9. Reserves

	Fair value reserve	Profit and Loss Account
	£	£
As at 1 June 2024	-	(262,565 )
Profit for the year and total comprehensive income	-	296,191

Transfer to/from Fair value reserve	-	(299,558)
Transfer to/from Profit & Loss Account	299,558	-

As at 31 May 2025	299,558	(265,932 )

10. Related Party Transactions

As for the balance sheet date, the company owes its parent company (Arora Family Limited, a company registered with Companies House in England and Wales under the Registration Number 12370038) an amount of £2,091,042.

The loan is an interest-free loan. The loan is not repayable to the parent company until the company is able to refinance or sell the property and is financially capable of repaying the loan.

11. Ultimate Controlling Party

The ultimate controlling party of the company is Arora Family Ltd, which owns 100% of the issued share capital. Arora Family Ltd is registered at Ground Floor, 5, Canberra Road, London, England, W13 9BF.

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