REGISTERED NUMBER: 12798500 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 August 2025

for

Harris Barber Lounge Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

Chartered Certified Accountants' Report

5

DIRECTOR:

D Harris

REGISTERED OFFICE:

Unit 11 Ducketts Wharf

South Street

Bishops Stortford

Hertfordshire

REGISTERED NUMBER:

12798500 (England and Wales)

ACCOUNTANTS:

Ascott Blake Ltd

11 Ducketts Wharf

Bishop's Stortford

Hertfordshire

CM23 3AR

FIXED ASSETS

Intangible assets

4

20,000

20,000

Tangible assets

5

23,517

27,228

43,517

47,228

CURRENT ASSETS

Cash at bank

562

1,265

CREDITORS

Amounts falling due within one year

6

(26,149

)

(47,642

)

NET CURRENT LIABILITIES

(25,587

)

(46,377

)

TOTAL ASSETS LESS CURRENT LIABILITIES

17,930

851

CAPITAL AND RESERVES

Called up share capital

7

1

1

Retained earnings

17,929

850

SHAREHOLDERS' FUNDS

17,930

851

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 August 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The 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.

The financial statements were approved by the director and authorised for issue on 27 May 2026 and were signed by:

D Harris - Director

1.	STATUTORY INFORMATION

Harris Barber Lounge Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 0, is being amortised evenly over its estimated useful life of nil years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Computer equipment

-

33% on cost

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 1 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 September 2024

and 31 August 2025

20,000

NET BOOK VALUE

At 31 August 2025

20,000

At 31 August 2024

20,000

5.	TANGIBLE FIXED ASSETS

Improvements

Fixtures

to

Plant and

and

Computer

property

machinery

fittings

equipment

Totals

£

£

£

£

£

COST

At 1 September 2024

27,816

989

9,407

206

38,418

Additions

-

-

-

500

500

At 31 August 2025

27,816

989

9,407

706

38,918

DEPRECIATION

At 1 September 2024

5,563

55

5,438

134

11,190

Charge for year

2,782

247

993

189

4,211

At 31 August 2025

8,345

302

6,431

323

15,401

NET BOOK VALUE

At 31 August 2025

19,471

687

2,976

383

23,517

At 31 August 2024

22,253

934

3,969

72

27,228

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.25

31.8.24

£

£

Tax

16,221

9,093

Social security and other taxes

514

-

Directors' current accounts

9,414

38,549

26,149

47,642

7.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.8.25

31.8.24

value:

£

£

1

Ordinary shares

1

1

1

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Harris Barber Lounge Limited for the year ended 31 August 2025 which comprise the Income Statement, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at accaglobal.com/rulebook.

This report is made solely to the director of Harris Barber Lounge Limited in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Harris Barber Lounge Limited and state those matters that we have agreed to state to the director of Harris Barber Lounge Limited in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at

https://www.accaglobal.com/gb/en/technical-activities/technical-resources-

search/2009/october/factsheet-163-audit-exempt-companies.html.

To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its director for our work or for this report.

It is your duty to ensure that Harris Barber Lounge Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Harris Barber Lounge Limited. You consider that Harris Barber Lounge Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Harris Barber Lounge Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Ascott Blake Ltd

11 Ducketts Wharf

Bishop's Stortford

Hertfordshire

CM23 3AR

27 May 2026