Company Registration No. 09107284 (England and Wales)
Harlequin Project Management Limited
Unaudited accounts
for the period from 1 April 2025 to 30 June 2026
Harlequin Project Management Limited
Unaudited accounts
Contents
Harlequin Project Management Limited
Company Information
for the period from 1 April 2025 to 30 June 2026
Director
Mr Paul John Boswell
Company Number
09107284 (England and Wales)
Registered Office
12 Glebe Avenue
Great Longstone
Bakewell
DE45 1TY
United Kingdom
Accountants
Virtue Accounting Limited
53 Warwick Street
Coventry
CV5 6ET
Harlequin Project Management Limited
Statement of financial position
as at 30 June 2026
Cash at bank and in hand
76
22,829
Creditors: amounts falling due within one year
(799)
(27,688)
Net current assets
10
7,439
Total assets less current liabilities
10
9,746
Provisions for liabilities
Called up share capital
10
10
Profit and loss account
-
9,218
Shareholders' funds
10
9,228
For the period ending 30 June 2026 the company was entitled to exemption from audit 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 director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
The members have agreed to the preparation of abridged accounts for the period in accordance with Section 444(2A).
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 9 July 2026 and were signed on its behalf by
Mr Paul John Boswell
Director
Company Registration No. 09107284
Harlequin Project Management Limited
Notes to the Accounts
for the period from 1 April 2025 to 30 June 2026
Harlequin Project Management Limited is a private company, limited by shares, registered in England and Wales, registration number 09107284. The registered office is 12 Glebe Avenue, Great Longstone, Bakewell, DE45 1TY, United Kingdom. The company is in the process of being wound up.
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Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous period, and also have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Fixtures & fittings
25% reducing balance
Computer equipment
33% straight line
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 less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws.
Deferred tax assets and liabilities are not discounted.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged against profit on a straight line basis over the lease term.
Assets held under finance leases and hire purchase contracts are capitalised and depreciated over their useful lives. The corresponding lease or hire purchase obligation is treated in the balance sheet as a liability. The interest element of rental obligations is charged to the profit and loss account over the period of the lease at a constant proportion of the outstanding balance of capital repayments.
Harlequin Project Management Limited
Notes to the Accounts
for the period from 1 April 2025 to 30 June 2026
Harlequin Project Management Limited ceased trading as at 30th June 2026.
4
Tangible fixed assets
Total
5
Operating lease commitments
2026
2025
At 30 June 2026 the company had the following future minimum lease payments under non-cancellable operating leases for each of the following periods:
Later than one year and not later than five years
-
7,048
Movements on directors' loan accounts represent timing differences between amounts owed, and payments made, to directors in respect of expenses, remuneration and dividends. At the reporting date the amount owed to the company from Mr P Boswell was £733, a movement of £818 from the £85 owed by the company at the beginning of the period. No interest is charged on balances and no guarantees have been provided by either the company or the directors.
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Average number of employees
During the period the average number of employees was 1 (2025: 1).