REGISTERED NUMBER: 10096200 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 APRIL 2026

FOR

HARBEL LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

B P Oughton

REGISTERED OFFICE:

7 Quy Court

Colliers Lane

Stow-cum-Quy

Cambridge

CB25 9AU

REGISTERED NUMBER:

10096200 (England and Wales)

ACCOUNTANTS:

Chater Allan LLP

Chartered Accountants

7 Quy Court

Colliers Lane

Stow-cum-Quy

Cambridgeshire

CB25 9AU

FIXED ASSETS

Tangible assets

4

1,218

1,509

Investments

5

15

15

Investment property

6

475,000

475,000

476,233

476,524

CURRENT ASSETS

Debtors

7

80,695

103,707

Cash at bank and in hand

2,312,851

2,265,127

2,393,546

2,368,834

CREDITORS

Amounts falling due within one year

8

15,226

40,505

NET CURRENT ASSETS

2,378,320

2,328,329

TOTAL ASSETS LESS CURRENT LIABILITIES

2,854,553

2,804,853

PROVISIONS FOR LIABILITIES

10,000

10,000

NET ASSETS

2,844,553

2,794,853

CAPITAL AND RESERVES

Called up share capital

1

1

Retained earnings

2,844,552

2,794,852

SHAREHOLDERS' FUNDS

2,844,553

2,794,853

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 director and authorised for issue on 17 July 2026 and were signed by:

B P Oughton - Director

1.	STATUTORY INFORMATION

Harbel 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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 as modified by the revaluation of certain assets.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery etc

-

33% on cost and 10% on cost

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from

changes in fair value is recognised in profit or loss.

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.

Going concern

The director has considered the financial position of the company and believes it is well placed to manage its business risks successfully. The director has a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future, thus continues to adopt the going concern basis of preparation in preparing the financial statements.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2025 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 May 2025

and 30 April 2026

3,027

DEPRECIATION

At 1 May 2025

1,518

Charge for year

291

At 30 April 2026

1,809

NET BOOK VALUE

At 30 April 2026

1,218

At 30 April 2025

1,509

5.	FIXED ASSET INVESTMENTS

Other

investments

£

COST

At 1 May 2025

and 30 April 2026

15

NET BOOK VALUE

At 30 April 2026

15

At 30 April 2025

15

6.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 May 2025

and 30 April 2026

475,000

NET BOOK VALUE

At 30 April 2026

475,000

At 30 April 2025

475,000

The investment property was valued on an open market basis on 30 April 2026 by the director.

Fair value at 30 April 2026 is represented by:

£

Valuation in 2023

42,050

Cost

432,950

475,000

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Other debtors

80,695

103,707

Included in Other debtors is a loan to the director, which stood at £58,781 at 30 April 2026. Interest of £2,459 has been charged during the year on the loan.

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade creditors

540

1,380

Taxation and social security

12,922

38,611

Other creditors

1,764

514

15,226

40,505

9.	RELATED PARTY DISCLOSURES