Harrier Properties Limited

	Registered number
	10745965

	Harrier Properties Limited
	Unaudited Accounts
	for the year ended
	30 April 2026

Harrier Properties Limited Balance Sheet as at 30 April 2026
	Notes		2026 £		2025 £
Fixed assets
Tangible assets	3		385,983		386,018
Investments	4		2,274		3,214
			388,257		389,232

Current assets
Debtors	5	1,500		0
Cash at bank and in hand		3,484		8,920
		4,984		8,920

Creditors: amounts falling due within one year	6	(51,238)		(54,642)

Net current assets / (liabilities)			(46,254)		(45,722)

Total assets less current liabilities			342,003		343,510

Creditors: amounts falling due after more than one year	7		(250,025)		(250,025)

Provisions for liabilities	8		(19,767)		(19,767)

Accruals and deferred income			(3,593)		(3,360)

Total net assets (liabilities)			68,618		70,358

Capital and reserves
Called up share capital	9		100		100
Revaluation reserve			79,068		79,068
Profit and loss account			(10,550)		(8,810)
Shareholders' funds			68,618		70,358

These accounts have been prepared and delivered in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

The directors have not delivered a copy of the company's Profit and Loss account as permitted by s444(5A) of the Companies Act 2006.

For the year ending 30 April 2026 the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies.

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

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

Signed on behalf of the board of directors

...............................

Mr S Johnson

Director

Approved by the board on 22 June 2026

Company Number: 10745965 (a Private Company Limited by Shares registered in England and Wales)

Registered Office:

6 The City
Green Drove
Highbridge
TA9 4DH
England

1.	Accounting policies
	Basis of preparation of financial statements These financial statements have been prepared under the historic cost convention in accordance with the accounting policies set out below and with section 1A of FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland, and the Companies Act 2006. The presentation currency is sterling.

	Going concern basis
	The accounts have been prepared on the assumption that the company is able to carry on business as a going concern for the foreseeable future.

	Revenue recognition
	Revenue is measured at the fair value of the consideration received or receivable. Revenue is reduced for estimated customer returns, rebates and other similar allowances. Revenue from the sale of goods is recognised when goods are delivered and legal title has passed.

Tangible fixed assets depreciation policy

Tangible fixed assets are stated at cost less accumulated depreciation and impairment losses. Depreciation is provided, after taking account of any grants receivable, at rates calculated to write off the cost of fixed assets, less the estimated residual value, over their estimated useful lives.

Equipment

25% Straight Line

	Investment property
	Investment property is included at fair value, with any gains recognised in the profit and loss account for the period in which they occurred. Deferred tax is recognised on these gains at the rate expected to apply when the property is sold.

	Deferred taxation
	Taxation represents the sum of tax currently payable and deferred tax. Current tax is calculated using tax rates that have been enacted or substantially enacted at the end of the reporting period. Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or a right to pay less) tax at a future date, at the tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of part of the asset to be recovered.

Deferred taxation

Taxation represents the sum of tax currently payable and deferred tax. Current tax is calculated using tax rates that have been enacted or substantially enacted at the end of the reporting period. Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or a right to pay less) tax at a future date, at the tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of part of the asset to be recovered.

	Financial instruments
	Basic financial instruments are recognised at amortised cost, except for investments in non-convertible preference and non-puttable ordinary shares that are measured at fair value. Derivative financial instruments are initially recorded at cost and thereafter at fair value. All changes in fair value are recognised in the profit or loss account in the period in which they occurred.

Employees
	2026	2025
Average number of employees during the period	2	2

Tangible fixed assets
	Equipment	Land & buildings	Total
Cost or valuation	£	£	£
At 1 May 2025	1,839	385,914	387,753
At 30 April 2026	1,839	385,914	387,753
Depreciation
At 1 May 2025	1,735	0	1,735
Charge for the period	35	0	35
At 30 April 2026	1,770	0	1,770
Net book value
At 30 April 2026	69	385,914	385,983
At 30 April 2025	104	385,914	386,018

Investments
	Other investments	Total
	£	£
Carrying amount at 1 May 2025	3,214	3,214
Disposals	(3,000)	(3,000)
Revaluations	2,060	2,060
Carrying amount at 30 April 2026	2,274	2,274

Debtors
	2026	2025
	£	£
Other debtors	1,500	0
	1,500	0

Creditors: amounts falling due within one year
	2026	2025
	£	£
Other creditors	51,238	54,642
	51,238	54,642

Creditors: amounts falling due after one year
	2026	2025
	£	£
Bank Loans & overdrafts	250,025	250,025
	250,025	250,025

Provisions
	2026	2025
	£	£
Deferred tax	19,767	19,767
	19,767	19,767

Share capital
	2026	2025
	£	£
Allotted, called up and fully paid:
84 (2025: 84) A Ordinary shares of £1.00 each	84	84

Allotted, called up and fully paid:
16 (2025: 16) B Ordinary shares of £1.00 each	16	16

	100	100