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HC (CHARLBURY) LIMITED (FORMERLY HARPERCREWE(CHARLBURY) LTD)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
Harpercrewe (Charlbury) Ltd is a private company, limited by shares and incorporated in England and Wales (registered number: 13552379). The registered office address is 122 Wigmore Street, London, England, W1U 3RX
The principal activity of the company continued to be that of construction of domestic buildings & property development.
The financial statements are presented in Sterling, which is the functional currency of the company.
On the 5 May 2026 the company changed its name from Harpercrewe (Charlbury) Ltd to HC (Charlbury) Limited.
2.Accounting policies
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Basis of preparation of financial statements
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The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.
The following principal accounting policies have been applied:
The financial statements have been prepared on the going concern basis. The company is dependent on the directors and shareholders for financial support, which the directors are confident will continue for a period of at least another 12 months.
Interest income is recognised in profit or loss using the effective interest method.
Investment property is carried at fair value determined annually by external valuers 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. Changes in fair value are recognised in profit or loss.
Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.
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