REGISTERED NUMBER: 15952166 (England and Wales)

HARLEQUIN NEW HOMES (SHALDEN) LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE PERIOD 12 SEPTEMBER 2024 TO 30 NOVEMBER 2025

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

3

Chartered Accountants' Report

4

DIRECTORS:

P I Parkhouse

J D Shelbourne

REGISTERED OFFICE:

Lacemaker House

5-7 Chapel Street

Marlow

SL7 3HN

REGISTERED NUMBER:

15952166 (England and Wales)

ACCOUNTANTS:

Cox Costello & Horne

Chartered Accountants and Tax Advisors

7 St John's Road

Harrow

HA1 2EY

CURRENT ASSETS

Debtors

4

3,185

Cash at bank

502

3,687

CREDITORS

Amounts falling due within one year

5

4,114

NET CURRENT LIABILITIES

(427

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(427

)

CAPITAL AND RESERVES

Called up share capital

100

Retained earnings

(527

)

(427

)

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

The members have not required the company to obtain an audit of its financial statements for the period 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 Profit and Loss account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 13 July 2026 and were signed on its behalf by:

P I Parkhouse - Director

1.	STATUTORY INFORMATION

Harlequin New Homes (Shalden) 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.

Taxation

The tax expense for the year comprises current and deferred tax.

Tax is recognised in profit or loss except that a change attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the balance sheet date, except that:

-

the recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and

-

any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met.

Both current and deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the period was NIL.

4.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

£

Amounts owed by participating interests

3,110

Other debtors

75

3,185

Amounts owed by participating interests are unsecured, non-interest bearing, have no fixed terms of repayment and is considered payable on demand.

5.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

£

Trade creditors

482

Amounts owed to group undertakings

3,632

4,114

Amounts owed to group undertakings are unsecured, non-interest bearing, have no fixed terms of repayment and is considered payable on demand.

6.	ULTIMATE CONTROLLING PARTY

The ultimate parent undertaking and controlling party is Harlequin New Homes Limited (a private limited company incorporated in England and Wales).

There has been no change between the reporting date and date of approval of the financial statements.

The following reproduces the text of the report prepared for the directors 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 Statement of Financial Position. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors 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 Harlequin New Homes (Shalden) Limited for the period ended 30 November 2025 which comprise the Profit and Loss account, Statement of Financial Position 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 Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of Harlequin New Homes (Shalden) Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Harlequin New Homes (Shalden) Limited and state those matters that we have agreed to state to the Board of Directors of Harlequin New Homes (Shalden) Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Harlequin New Homes (Shalden) Limited and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Harlequin New Homes (Shalden) 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 loss of Harlequin New Homes (Shalden) Limited. You consider that Harlequin New Homes (Shalden) Limited is exempt from the statutory audit requirement for the period.

We have not been instructed to carry out an audit or a review of the financial statements of Harlequin New Homes (Shalden) 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.

Cox Costello & Horne

Chartered Accountants and Tax Advisors

7 St John's Road

Harrow

HA1 2EY

13 July 2026