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R Harold Properties Limited
Unaudited Financial Statements
for the year ended 30 November 2025
Company registration number 12304508
(England and Wales)

# Company Information

For the year ended 30 November 2025

Directors | Harold, Richard
| Harold, Robert

Registered office | Charlaw Lane Ind Estate Acorn Close Lane
| Sacriston
| Durham
| DH7 6AN

Registered number | 12304508

Accountant | AWS Accountancy Ltd
| 3 Berrymoor Court
| Northumberland Business Park
| Cramlington
| Northumberland
| NE23 7RZ

# Statement of Financial Position

As at 30 November 2025

| Notes |
2025
2024
£
£
£
£
Fixed assets
Tangible assets
| 4 |
66,780
66,073
Investment property
552,000
552,000
618,780
618,073
Current assets
Debtors
| 6 |
2,935
3,498
Cash at bank and in hand
24,214
34,445
27,149
37,943
Creditors
Amounts falling due within one year
| 7 |
(603,263)
(618,613)
(603,263)
(618,613)
Net current assets (liabilities)
(576,114)
(580,670)
Total assets less current liabilities
42,666
37,403
Creditors
Amounts falling due after one year
| 8 |
(8,545)
(16,662)
(8,545)
(16,662)
Provisions for liabilities
| 9 |
(9,019)
(9,019)
Net assets (liabilities)
25,102
11,722
Capital and reserves
Called up share capital
3
2
Revaluation reserve
38,451
38,451
Profit and loss account
(13,352)
(26,731)
Total equity
25,102
11,722

The company is a private company limited by shares and registered in England and Wales. It 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 directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.
The financial statements have been prepared in accordance with the special provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company's profit and loss account under section 444 (5A) of the Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 17 July 2026 and are signed on its behalf by:

Harold, Richard Harold, Richard Director |

Company registration number 12304508

# Notes to the Financial Statements

For the year ended 30 November 2025

### 1. Statutory information

The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The financial statements are presented in sterling and this is the functional currency of the company.

### 2. Accounting policies

### 2.1. Basis of preparation

The financial statements have been prepared in accordance with FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

The financial statements have been prepared under the historical cost convention in accordance with the Companies Act 2006.

### 2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services.

### 2.3. Current taxation

Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income.

Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.

### 2.4. Deferred tax

Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

### 2.5. Tangible fixed assets and depreciation

All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Rate
Method
%
Plant and machinery
15
Reducing balance

### 2.6. Investment property

The investment property is accounted for under FRS 102, Section 16 Investment Property. Investment property is shown at most recent valuation with fair value gains and losses being reported in profit or loss. Investment properties are valued using RICS open market valuation on a freehold basis.

### 3. Employees

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

### 4. Tangible fixed assets

Land and buildings
Plant and machinery
Total
£
£
£
Cost
At 1 December 2024
61,665
6,610
68,275
Additions
-
1,610
1,610
At 30 November 2025
61,665
8,220
69,885
Depreciation and impairment
At 1 December 2024
-
2,202
2,202
Charge for the period
-
903
903
At 30 November 2025
-
3,105
3,105
Net book value
At 30 November 2025
61,665
5,115
66,780
At 30 November 2024
61,665
4,408
66,073

### 5. Investment property

Valuation
£
At 1 December 2024
552,000
At 30 November 2025
552,000

### 6. Debtors

2025
2024
£
£
Trade debtors
2,934
3,498
Called up share capital not paid
1
-
Total due within one year
2,935
3,498
Total due after one year
-
-
Total
2,935
3,498

### 7. Creditors due within one year

2025
2024
£
£
Bank loans and overdrafts
524,681
525,955
Trade creditors
214
947
Directors loan account
71,202
83,498
Taxation and social security
3,541
3,453
Accruals and deferred income
3,625
4,760
Total
603,263
618,613

### 8. Creditors due after one year

2025
2024
£
£
Bank loans and overdrafts
-
8,852
Other creditors
8,545
7,810
Total
8,545
16,662

### 9. Provisions for liabilities

2025
2024
£
£
Deferred tax
9,019
9,019
Total
9,019
9,019