ACCOUNTS - Final Accounts preparation

Registered number: OC455350

HARPTON LLP

UNAUDITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JANUARY 2026


HARPTON LLP REGISTERED NUMBER:OC455350

BALANCE SHEET

AS AT 31 JANUARY 2026

		2026
Note		£

Fixed assets
Tangible assets	4		36,815
			36,815

Creditors: Amounts Falling Due Within One Year		(1,500)
Net current (liabilities)/assets			(1,500)
Total assets less current liabilities			35,315

Net assets			35,315

Represented by:
Loans and other debts due to members within one year
Members' other interests
Members' capital classified as equity	55,723
Other reserves classified as equity	(20,408)
		35,315
		35,315

Total members' interests
Members' other interests			35,315
			35,315

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HARPTON LLP REGISTERED NUMBER:OC455350

BALANCE SHEET (CONTINUED)

AS AT 31 JANUARY 2026

The financial statements have been prepared in accordance with the provisions applicable to entities subject to the small LLPs regime.

The entity was entitled to exemption from audit under section 477 of the Companies Act 2006, as applied by The Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008.

The members acknowledge their responsibilities for complying with the requirements of the Companies Act 2006, as applied by The Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008, with respect to accounting records and the preparation of financial statements.

The financial statements have been delivered in accordance with the provisions applicable to LLPs subject to the small LLPs regime.

The entity has opted not to file the statement of comprehensive income in accordance with the provisions applicable to entities subject to the small LLPs regime.

The financial statements were approved and authorised for issue by the members and were signed on their behalf by:

Mr W A L Duff-Gordon

Designated member

Date: 10 July 2026

The notes on pages 4 to 6 form part of these financial statements.

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HARPTON LLP

STATEMENT OF CHANGES IN EQUITY

FOR THE YEAR ENDED 31 JANUARY 2026

	Members capital (classified as equity)	Other reserves	Total equity
	£	£	£
Comprehensive income for the year
Loss for year for discretionary division among members	-	(20,408)	(20,408)
Other comprehensive income for the year	-	-	-
Total comprehensive income for the year	-	(20,408)	(20,408)
Contributions by and distributions to members
Capital introduced by members	56,299	-	56,299
Capital amounts repaid to members	(576)	-	(576)
Total transactions with members	55,723	-	55,723
At 31 January 2026	55,723	(20,408)	35,315

The notes on pages 4 to 6 form part of these financial statements.

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HARPTON LLP

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JANUARY 2026

1.	General information

Harpton LLP, (OC455350), is a private limited liability partnership, limited by guarantee, incorporated in England and Wales, with the registered office of WR Partners, Belmont House, Shrewsbury Business Park, Shrewsbury, SY2 6LG.

2.Accounting policies

2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006 and the requirements of the Statement of Recommended Practice "Accounting by Limited Liability Partnerships".

The following principal accounting policies have been applied:

2.2

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the LLP and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the 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 LLP will receive the consideration due under the contract;

∙the stage of completion of the contract at the end of the reporting period can be measured reliably; and

∙the costs incurred and the costs to complete the contract can be measured reliably.

2.3

Division and distribution of profits

A division of profits is the mechanism by which the profits of an LLP become a debt due to members. A division may be automatic or discretionary, may relate to some or all of the profits for a financial period and may take place during or after the end of a financial period.

An automatic division of profits is one where the LLP does not have an unconditional right to avoid making a division of an amount of profits based on the members' agreement in force at the time, whereas a discretionary division of profits requires a decision to be made by the LLP, which it has the unconditional right to avoid making.

The LLP divides profits both automatically and discretionarily.

In the event of the LLP making losses, the loss is recognised as a credit amount of 'Members' remuneration charged as an expense where it is automatically divided or as a debit within equity under 'Other reserves' if not divided automatically.

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HARPTON LLP

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JANUARY 2026

2.Accounting policies (continued)

2.4

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is 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.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, on a reducing balance basis.

Depreciation is provided on the following basis:

				Plant and machinery	-	25%	reducing balance
				Motor vehicles	-	25%	reducing balance

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

2.5

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

Employees

The entity has no employees.

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HARPTON LLP

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JANUARY 2026

4.	Tangible fixed assets

	Plant and machinery	Motor vehicles	Total
	£	£	£
Cost or valuation
Additions	43,087	15,000	58,087
Disposals	(9,000)	-	(9,000)
At 31 January 2026	34,087	15,000	49,087
Depreciation
Charge for the year on owned assets	8,522	3,750	12,272
At 31 January 2026	8,522	3,750	12,272
Net book value
At 31 January 2026	25,565	11,250	36,815

5.	Creditors: Amounts falling due within one year
		2026
		£

	Accruals and deferred income	1,500
		1,500

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