REGISTERED NUMBER: 07628547 (England and Wales)

Unaudited Financial Statements

for the Year Ended 30 November 2025

for

HARLEQUIN SP HOLDINGS LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

Directors:

M G Kinge

C A Kinge

Registered office:

3rd Floor

86 - 90 Paul Street

London

EC2A 4NE

Registered number:

07628547 (England and Wales)

Accountants:

Cooper Parry Advisory Limited

Broadwalk House, 5th Floor

5 Appold Street

Broadgate

London

EC2A 2AG

Fixed assets

Investments

4

100,100

100,100

Investment property

5

580,000

580,000

680,100

680,100

Current assets

Debtors

6

1,607,250

893,875

Cash at bank

237,861

883,943

1,845,111

1,777,818

Creditors

Amounts falling due within one year

7

19,823

3,797

Net current assets

1,825,288

1,774,021

Total assets less current liabilities

2,505,388

2,454,121

Capital and reserves

Called up share capital

8

1,002

1,002

Share premium

194,098

194,098

Retained earnings

2,310,288

2,259,021

Shareholders' funds

2,505,388

2,454,121

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Board of Directors and authorised for issue on 6 July 2026 and were signed on its behalf by:

M G Kinge - Director

1.	Statutory information

Harlequin SP Holdings 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 FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' ('FRS 102') and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. 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 financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest pound.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

The company has taken advantage of the exemption under section 399 of the Companies Act 2006 not to prepare consolidated accounts, on the basis that the group of which this is the parent qualifies as a small group. The financial statements present information about the company as an individual entity and not about its group.

Going concern

The financial statements have been prepared on a going concern basis. The Directors have reviewed and considered relevant information and considered a period of 12 months from the reporting date in coming to this conclusion.

Turnover

Turnover represents amounts receivable for rentals provided in the year from a fellow group company.

Investments in subsidiaries

Interests in subsidiaries are initially measured at cost and subsequently measured at cost less any accumulated impairment losses. The investments are assessed for impairment at each reporting date and any impairment losses or reversals of impairment losses are recognised immediately in profit or loss.

A subsidiary is an entity controlled by the company. Control is the power to govern the financial and operating policies of the entity so as to obtain benefits from its activities.

Investment property

Investment property, which is property held to earn rentals and/or for capital appreciation, is initially recognised at cost, which includes the purchase cost and any directly attributable expenditure. Subsequently it is measured at fair value at the reporting end date. The surplus on revaluation has been recognised in the profit and loss account.

Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial statements

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs. Financial assets classified as receivable within one year are not amortised.

Classification of financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

Basic financial liabilities

Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Equity Instruments

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

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.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks.

Investment income

Dividend income from investments is recognised in the profit and loss account when received.

3.	Employees and directors

The average number of employees during the year was 2 (2024 - 1 ) .

4.	Fixed asset investments

Shares in

group

undertakings

£

Cost

At 1 December 2024

and 30 November 2025

100,100

Net book value

At 30 November 2025

100,100

At 30 November 2024

100,100

The company's investments at the Balance Sheet date in the share capital of companies include the following:

Harlequin Swimming Pools Limited

Registered office: 3rd Floor 86-90 Paul Street, London, England, EC2A 4NE

Nature of business: Other specialised construction activities

%

Class of shares:

holding

Ordinary

20.00

Harlequin SP Property Limited

Registered office: 3rd Floor 86-90 Paul Street, London, England, EC2A 4NE

Nature of business: Property rental

%

Class of shares:

holding

Ordinary

100.00

5.	Investment property

Total

£

Fair value

At 1 December 2024

and 30 November 2025

580,000

Net book value

At 30 November 2025

580,000

At 30 November 2024

580,000

6.

Debtors

2025

2024

£

£

Amounts falling due within one year:

Amounts owed by group undertakings

392,128

690,750

Other debtors

1,007,938

500

1,400,066

691,250

Amounts falling due after more than one year:

Other debtors

207,184

202,625

Aggregate amounts

1,607,250

893,875

7.

Creditors: amounts falling due within one year

2025

2024

£

£

Amounts owed to group undertakings

100

100

Taxation and social security

19,723

3,697

19,823

3,797

8.	Called up share capital

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

1,000

Ordinary shares

£1

1,000

1,000

2

'B' Ordinary shares

£1

2

2

1,002

1,002

9.	Related party disclosures

Included within other debtors is a balance of £275,884 (2024: £488,325) owed from a related company. This amount is unsecured and repayable on demand, interest of £4,559 (2024: £2,625) was charged during the period.

Included within other debtors is a balance of £323,428 (2024: £405,050) owed from a connected company. This amount is unsecured and repayable on demand, interest of £8,378 (2024: £5,250) was charged during the period..

Included within other debtors is a balance of £1,007,438 (2024: £Nil) owed from a director of the company. This amount is unsecured and repayable on demand, interest of £12,438 was charged during the period.