REGISTERED NUMBER: 08395941 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 October 2025

for

Harker's Estates Ltd

Page

Balance Sheet

1

Notes to the Financial Statements

3

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

21,564

20,085

Investments

6

25,182

182

Investment property

7

1,820,060

1,735,218

1,866,806

1,755,485

CURRENT ASSETS

Debtors

8

8,001

4,201

Cash at bank

424,658

165,099

432,659

169,300

CREDITORS

Amounts falling due within one year

9

1,364,786

1,145,612

NET CURRENT LIABILITIES

(932,127

)

(976,312

)

TOTAL ASSETS LESS CURRENT LIABILITIES

934,679

779,173

CREDITORS

Amounts falling due after more than one year

10

(68,870

)

(70,453

)

PROVISIONS FOR LIABILITIES

(35,573

)

(20,785

)

NET ASSETS

830,236

687,935

CAPITAL AND RESERVES

Called up share capital

200

200

Retained earnings

830,036

687,735

SHAREHOLDERS' FUNDS

830,236

687,935

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 October 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 2025 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 Profit and Loss Account has not been delivered.

The financial statements were approved by the director and authorised for issue on 27 July 2026 and were signed by:

Mr J L Harker - Director

1.	STATUTORY INFORMATION

Harker's Estates Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number:

08395941

Registered office:

Waterbridge Farm

Yarnfield Lane

Stone

Staffordshire

ST15 0NE

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.

Preparation of consolidated financial statements

The financial statements contain information about Harker's Estates Ltd as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment loss.

Computer software has been fully amortised.

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

-

15% on reducing balance

Fixtures and fittings

-

25% on reducing balance

Computer equipment

-

33% on cost

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at 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.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, 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.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 1 ) .

4.	INTANGIBLE FIXED ASSETS

Computer

software

£

COST

At 1 November 2024

and 31 October 2025

630

AMORTISATION

At 1 November 2024

and 31 October 2025

630

NET BOOK VALUE

At 31 October 2025

-

At 31 October 2024

-

5.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Computer

machinery

fittings

equipment

Totals

£

£

£

£

COST

At 1 November 2024

2,234

49,056

1,815

53,105

Additions

7,425

-

-

7,425

At 31 October 2025

9,659

49,056

1,815

60,530

DEPRECIATION

At 1 November 2024

336

30,869

1,815

33,020

Charge for year

1,398

4,548

-

5,946

At 31 October 2025

1,734

35,417

1,815

38,966

NET BOOK VALUE

At 31 October 2025

7,925

13,639

-

21,564

At 31 October 2024

1,898

18,187

-

20,085

6.	FIXED ASSET INVESTMENTS

Shares in

group

Other

undertakings

investments

Totals

£

£

£

COST

At 1 November 2024

182

-

182

Additions

-

25,000

25,000

At 31 October 2025

182

25,000

25,182

NET BOOK VALUE

At 31 October 2025

182

25,000

25,182

At 31 October 2024

182

-

182

Fixed asset investments in other companies are shown at cost.

7.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 November 2024

1,735,218

Additions

84,842

At 31 October 2025

1,820,060

NET BOOK VALUE

At 31 October 2025

1,820,060

At 31 October 2024

1,735,218

Investment property is stated at cost. In the opinion of the directors, there was no significant difference between cost and the open market value at the balance sheet date.

8.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

6,767

2,233

Other debtors

1,234

1,968

8,001

4,201

9.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

16,065

20,291

Amounts owed to group undertakings

506,218

654,911

Amounts owed to associates

386,196

-

Taxation and social security

31,474

19,419

Other creditors

424,833

450,991

1,364,786

1,145,612

10.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Other creditors

68,870

70,453