A Gaughan Barrett 0 0 0 31 October 2025 19.00 19.00 6380 0 0 0 1 November 2024 0 8575 5059 1600 1600 5459 3 1516 3456 640 640 80 80 560 560 525000 800 525800 525000 800 525800 Provisions are made where an event has taken place that gives the Company a legal or constructive obligation that probably requires settlement by a transfer of economic benefit, and a reliable estimate can be made of the amount of the obligation. Provisions are measured at the present value of the amounts expected to be required to settle the obligation using a pre-tax rate that reflects current market assessments of the time value of money and the risks specific to the obligation. The increase in the provision due to passage of time is charged to profit or loss.Assets that are subject to depreciation or amortisation are assessed at each statement of financial position date to determine whether there is any indication that the assets are impaired. Where there is any indication that an asset may be impaired, the carrying value of the asset (or cash-generating unit to which the asset has been allocated) is tested for impairment. An impairment loss is recognised for the amount by which the asset's carrying amount exceeds its recoverable amount. The recoverable amount is the higher of an asset's (or CGU's) fair value less costs to sell and value in use. For the purposes of assessing impairment, assets are grouped at the lowest levels for which there are separately identifiable cash flows (CGUs). Non-financial assets that have been previously impaired are reviewed at each reporting date to assess whether there is any indication that the impairment losses recognised in prior periods may no longer exist or may have decreased.Investment property is carried at fair value determined annually by external valuers and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided. Changes in fair value are recognised in profit or loss.Subsequently, tangible fixed assets are measured using the cost model . Under the cost model, intangible assets are measured at cost less any accumulated depreciation and any accumulated impairment losses.Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the statement of financial position 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.Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met.Where they relate to timing differences in respect of interests in subsidiaries, joint ventures and associated undertaking and the group can control the reversal of the timing differences and such reversal is not considered probable in the foreseeable future. Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the statement of financial position date.Tax is recognised in profit or loss except that a charge attributable to an item recognised in other comprehensive income or directly in equity. In this case, the tax is recognised in other comprehensive income or directly in equity respectively.The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the statement of financial position date in the countries where the Company operates and generates income.Revenue from a contract to provide services is recognised in the period in which services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:the amount of revenue can be measured reliably;it is probable that the Company will receive the consideration due under the transaction;the stage of completion of the contract at the end of the reporting period can be measured reliably; andthe costs incurred or to be incurred in respect of the transaction can be measured reliably.The Company's functional and presentational currency is the Pound Sterling.The financial statements have been prepared under the historic cost convention unless otherwise specified within these accounting policies and in accordance with Section 1A of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' (FRS 102) and the Companies Act 2006.The principal activity of the company during the period was property letting.13 July 2026 The Company has opted not to file the statement of income and retained earnings in accordance with the provisions applicable to companies subject to the small companies regime.The Company's financial statements have been delivered and prepared in accordance with the provisions applicable to companies subject to the small companies regime.The Director acknowledges her responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements The members have not required the Company to obtain an audit in accordance with section 476 of the Companies Act 2006.For the year ending 31 October 2025, the Company was entitled to exemption from audit under section 477 of the Companies Act 2006.445614 441234 445514 441134 100 100 107145 107145 36174 28198 525160 525240 31 October 2025 Financial Statements Harvestwood Limited 03656954 Financials UK FRS 102 2026.7.0+87708 03656954 core:OwnedOrFreeholdAssets core:LandBuildings 2025-10-31 03656954 bus:PrivateLimitedCompanyLtd 2024-11-01 2025-10-31 03656954 core:OwnedOrFreeholdAssets 2024-11-01 2025-10-31 03656954 core:RetainedEarningsAccumulatedLosses 2025-10-31 03656954 core:RetainedEarningsAccumulatedLosses 2024-10-31 03656954 core:ShareCapital 2024-10-31 03656954 bus:Director1 2024-11-01 2025-10-31 03656954 core:ShareCapital 2025-10-31 03656954 core:CurrentFinancialInstruments 2025-10-31 03656954 bus:FullAccounts 2024-11-01 2025-10-31 03656954 curr:PoundSterling 2024-11-01 2025-10-31 03656954 core:FurnitureFittingsToolsEquipment 2024-10-31 03656954 bus:AuditExempt-NoAccountantsReport 2024-11-01 2025-10-31 03656954 2024-11-01 03656954 core:OwnedOrFreeholdAssets core:FurnitureFittingsToolsEquipment 2024-11-01 2025-10-31 03656954 core:CurrentFinancialInstruments 2024-10-31 03656954 core:FurnitureFittingsToolsEquipment 2025-10-31 03656954 bus:FRS102 2024-11-01 2025-10-31 03656954 core:OwnedOrFreeholdAssets core:LandBuildings 2024-10-31 03656954 2024-10-31 03656954 bus:SmallCompaniesRegimeForAccounts 2024-11-01 2025-10-31 03656954 2025-10-31 03656954 2023-11-01 2024-10-31 03656954 2024-11-01 2025-10-31 xbrli:pure xbrli:pure iso4217:GBP iso4217:GBP

Registered number: 03656954 # Harvestwood Limited #### #### Unaudited #### ​​Financial Statements #### Information For Filing With The Registrar #### For the year ended 31 October 2025
### Harvestwood Limited Registered number: 03656954​ Statement of financial position​ As at 31 October 2025
| Note | 2025 £ | 2024 £
--- | --- | --- | ---
Fixed assets |  |  |
Tangible fixed assets | 4 | 525,160 | 525,240
|  | 525,160 | 525,240
Current assets |  |  |
Cash at bank and in hand |  | 36,174 | 28,198
|  | 36,174 | 28,198
Creditors: amounts falling due within one year | 5 | (8,575) | (5,059)
Net current assets |  | 27,599 | 23,139
Total assets less current liabilities |  | 552,759 | 548,379
|  | 552,759 | 548,379
Provisions for liabilities |  |  |
Deferred taxation |  | (107,145) | (107,145)
|  | (107,145) | (107,145)
Net assets |  | 445,614 | 441,234
Capital and reserves |  |  |
Called up share capital |  | 100 | 100
Profit and loss account |  | 445,514 | 441,134
Total capital and reserves |  | 445,614 | 441,234
For the year​ ending 31 October 2025, the Company was entitled to exemption from audit under section 477 of the Companies Act 2006. The members have not required the Company to obtain an audit in accordance with section 476 of the Companies Act 2006. The Director acknowledges her​ responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements The Company's financial statements have been delivered and prepared in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the statement of income and retained earnings in accordance with the provisions applicable to companies subject to the small companies regime.
### Harvestwood Limited Registered number: 03656954​ Statement of financial position​ As at 31 October 2025 The financial statements were approved and authorised for issue by the board and were signed on its behalf: _______________
A Gaughan Barrett |
Director |
Date: 13 July 2026 The notes on pages 4 to 8 form part of these financial statements.
### Harvestwood Limited Notes to the financial statements For the year ended 31 October 2025 1. General information Harvestwood Limited is a private company limited by shares and is incorporated in England & Wales. The address of its registered office is 1 Warburton Close, Harrow Weald, Middlesex, HA3 6SU. The principal activity of the company during the period was property letting. 2. Accounting policies The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been applied consistently to all periods presented, unless otherwise stated. a. Basis of preparation of financial statements The financial statements have been prepared under the historic cost convention unless otherwise specified within these accounting policies and in accordance with Section 1A of ​Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' (FRS 102) and the Companies Act 2006. The Company's functional and presentational currency is the Pound Sterling. b. Revenue Revenue is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. ##### Rendering of services Revenue from a contract to provide services is recognised in the period in which services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:
| • | the amount of revenue can be measured reliably;
| • | it is probable that the Company​​​ will receive the consideration due under the transaction;
| • | the stage of completion of the contract at the end of the reporting period can be measured reliably; and
| • | the costs incurred or to be incurred in respect of the transaction can be measured reliably.
c. Taxation Tax is recognised in profit or loss except that a charge attributable to an item recognised in other comprehensive income or directly in equity. In this case, the tax is recognised in other comprehensive income or directly in equity respectively. The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the statement of financial position date in the countries where the Company operates and generates income.
### Harvestwood Limited Notes to the financial statements For the year ended 31 October 2025 2. Accounting policies (continued) c. Taxation (continued) Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the statement of financial position 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.
| • | Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met.
Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the statement of financial position date. d. Tangible fixed assets Tangible fixed assets are initially recognised at cost. Cost includes the purchase price and any costs directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. Subsequently, tangible fixed assets are measured using the cost model. Under the cost model, intangible assets are measured at cost less any accumulated depreciation and any accumulated impairment losses. All tangible fixed assets are considered to have a finite useful life. Depreciation is calculated to allocate the depreciable amount of tangible fixed assets to their residual values over their estimated useful lives on the following bases​:
Fixtures and fittings | 10% straight line
If factors such as a change in how an asset is used, technological advancement, or changes in market prices indicate that the residual value or useful life of an asset has changed since the most recent statement of financial position date, the Company reviews its previous estimates and, if current expectations differ, amends the residual value, amortisation method or useful life, accounting for this as a change in an accounting estimate. e. Investment property Investment property is carried at fair value determined annually by external valuers and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided. Changes in fair value are recognised in profit or loss.
### Harvestwood Limited Notes to the financial statements For the year ended 31 October 2025 2. Accounting policies (continued) f. Impairment of fixed assets Assets that are subject to depreciation or amortisation are assessed at each statement of financial position date to determine whether there is any indication that the assets are impaired. Where there is any indication that an asset may be impaired, the carrying value of the asset (or cash-generating unit to which the asset has been allocated) is tested for impairment. An impairment loss is recognised for the amount by which the asset's carrying amount exceeds its recoverable amount. The recoverable amount is the higher of an asset's (or CGU's) fair value less costs to sell and value in use. For the purposes of assessing impairment, assets are grouped at the lowest levels for which there are separately identifiable cash flows (CGUs). Non-financial assets that have been previously impaired are reviewed at each reporting date to assess whether there is any indication that the impairment losses recognised in prior periods may no longer exist or may have decreased. g. Provisions Provisions are made where an event has taken place that gives the Company​ a legal or constructive obligation that probably requires settlement by a transfer of economic benefit, and a reliable estimate can be made of the amount of the obligation. Provisions are measured at the present value of the amounts expected to be required to settle the obligation using a pre-tax rate that reflects current market assessments of the time value of money and the risks specific to the obligation. The increase in the provision due to passage of time is charged to profit or loss. h. Financial instruments ##### Financial assets Financial assets are initially measured at transaction price, including transaction costs, and subsequently held at cost less accumulated impairment, or at amortised cost using the effective interest method in the case of debt instruments meeting the criteria for recognition as basic financial instruments. At each reporting date, financial assets are assessed for objective evidence of impairment with any impairment loss recognised in profit or loss. An impairment loss is calculated as the difference between the carrying amount and the best estimate of the recoverable amount which is an approximation of its sale value at the statement of financial position date or, for basic debt instruments, the present value of estimated cash flows discounted at the asset’s original effective interest rate. If there is a decrease in the impairment loss arising from an event occurring after the impairment was recognised, the impairment is reversed. The reversal is such that the current carrying amount does not exceed what the carrying amount would have been had the impairment not previously been recognised. The impairment reversal is recognised in profit or loss.
### Harvestwood Limited Notes to the financial statements For the year ended 31 October 2025 2. Accounting policies (continued) h. Financial instruments (continued) Financial assets are derecognised when:
| • | the contractual rights to the cash flows from the asset expire or are settled; or
| • | substantially all the risks and rewards of the ownership of the asset are transferred to another party; or
| • | despite having retained some significant risks and rewards of ownership, control of the asset has been transferred to another party who has the practical ability to unilaterally sell the asset to an unrelated third party without imposing additional restrictions.
##### Financial liabilities Basic financial liabilities, unless the arrangement constitutes a financing transaction, are initially measured at transaction price, including transaction costs. A financial liability, where the arrangement constitutes a financing transaction, is initially measured at the present value of future payments discounted at a market rate of interest for a similar debt instrument as determined at initial recognition adjusted for transaction costs. Basic financial liabilities are subsequently carried at amortised cost, using the effective interest rate method. Financial liabilities are derecognised when the liability is extinguished, either by way of the contractual obligation having been discharged, cancelled or expired. 3. Judgements ##### Judgements in applying accounting policies and key sources of estimation uncertainty The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.
### Harvestwood Limited Notes to the financial statements For the year ended 31 October 2025 4. Tangible fixed assets
| Investment property £ | Fixtures and fittings £ | Total £
--- | --- | --- | ---
Cost |  |  |
At 1 November 2024 | 525,000 | 800 | 525,800
At 31 October 2025 | 525,000 | 800 | 525,800
Depreciation and impairment |  |  |
At 1 November 2024 | - | (560) | (560)
Charge for the year on owned assets | - | (80) | (80)
At 31 October 2025 | - | (640) | (640)
Net book value |  |  |
At 31 October 2025 | 525,000 | 160 | 525,160
At 31 October 2024 | 525,000 | 240 | 525,240
The Investment property is included at a fair value of £525,000. The property was valued by Hinton & Downes Ltd, an independent valuer, on 21/02/2022. The director is of the opinion that this is still a true reflection of the market value as at 31/10/2025. 5. Creditors
| 2025 £ | 2024 £
--- | --- | ---
Corporation tax | 1,516 | 3,456
Other creditors | 5,459 | 3
Accruals and deferred income | 1,600 | 1,600
| 8,575 | 5,059