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Harrow Heights Ltd

Registered Number
12635959
(England and Wales)

Unaudited Financial Statements for the Year ended
31 May 2026

Harrow Heights Ltd
Company Information
for the year from 1 June 2025 to 31 May 2026

Directors | Mandeep Singh Binning
| Antonis Demetri
| Antonis Theori
| Nicholas Theori

Registered Address | 2nd Floor 10-12 Bourlet Close
| London
| W1W 7BR

Place of Business | Olive Tree Centre
| 472A Larkshall Road
| Higham's Park
| London
| E4 9HH

Registered Number | 12635959 (England and Wales)

Harrow Heights Ltd
Balance Sheet as at
31 May 2026

| Notes | 2026 |  | 2025
--- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |
Tangible assets | 3 |  |  | 6,541,315 |  |  |  | 6,534,432
|  |  |  | 6,541,315 |  |  |  | 6,534,432
Current assets |  |  |  |  |  |  |  |
Debtors | 4,5 | 69,352 |  |  |  | 83,004 |  |
Cash at bank and on hand |  | 161,240 |  |  |  | 69,360 |  |
|  | 230,592 |  |  |  | 152,364 |  |
Creditors amounts falling due within one year | 6 | (2,045,645) |  |  |  | (2,023,436) |  |
Net current assets (liabilities) |  |  |  | (1,815,053) |  |  |  | (1,871,072)
Total assets less current liabilities |  |  |  | 4,726,262 |  |  |  | 4,663,360
Creditors amounts falling due after one year | 7 |  |  | (4,666,181) |  |  |  | (4,666,308)
Net assets |  |  |  | 60,081 |  |  |  | (2,948)
Capital and reserves |  |  |  |  |  |  |  |
Called up share capital |  |  |  | 100 |  |  |  | 100
Profit and loss account |  |  |  | 59,981 |  |  |  | (3,048)
Shareholders' funds |  |  |  | 60,081 |  |  |  | (2,948)

- The company was entitled to exemption from audit for this reporting period 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 accounts.
- These accounts have been prepared in accordance with the 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) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 31 July 2026, and are signed on its behalf by:
Mandeep Singh Binning Director Registered Company No. 12635959

Harrow Heights Ltd
Notes to the Financial Statements
for the year ended 31 May 2026

1. | Accounting policies
--- | ---

| 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.

| Statement of compliance
--- | ---
| The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

| Basis of preparation
--- | ---
| The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

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

| Turnover policy
--- | ---
| Turnover represents the net value of the rent received as per rental agreements.

| 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.

| 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:

| Trade and other debtors
--- | ---
| Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

| Trade and other creditors
--- | ---
| Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

| Share capital
--- | ---
| Ordinary shares are classified as equity. Incremental costs directly attributable to the issue of new ordinary shares or options are shown in equity as a deduction, net of tax, from the proceeds.

| Related parties
--- | ---
| For the purposes of these financial statements, a related party could be a person or an entity. Careful consideration is given to the definition of a related party to ensure that all related party relationships, transactions and balances are identified.

2. | Average number of employees
--- | ---

|  | 2026 |  | 2025
| Average number of employees during the year | 0 |  | 0

3. | Tangible fixed assets
--- | ---

|  | Land & buildings |  | Total
--- | --- | --- | --- | ---
|  | £ |  | £
| Cost or valuation
| At 01 June 25 | 6,534,432 |  | 6,534,432
| Additions | 6,883 |  | 6,883
| At 31 May 26 | 6,541,315 |  | 6,541,315
| Net book value
| At 31 May 26 | 6,541,315 |  | 6,541,315
| At 31 May 25 | 6,534,432 |  | 6,534,432

| The valuation of the properties has been carried out by the directors of the company and reflects the fair market value at the balance sheet date. The historical cost is £6,534,491.

4. | Debtors: amounts due within one year
--- | ---

|  | 2026 |  | 2025
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade debtors / trade receivables | 38,866 |  | 36,395
| Other debtors | 18,400 |  | 18,400
| Prepayments and accrued income | 12,086 |  | 9,909
| Total | 69,352 |  | 64,704

5. | Debtors: amounts due after one year
--- | ---

|  | 2026 |  | 2025
--- | --- | --- | --- | ---
|  | £ |  | £
| Other debtors | - |  | 18,300
| Total | - |  | 18,300

6. | Creditors: amounts due within one year
--- | ---

|  | 2026 |  | 2025
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade creditors / trade payables | 18,396 |  | 14,158
| Taxation and social security | 20,134 |  | -
| Other creditors | 2,003,450 |  | 2,007,117
| Accrued liabilities and deferred income | 3,665 |  | 2,161
| Total | 2,045,645 |  | 2,023,436

7. | Creditors: amounts due after one year
--- | ---

|  | 2026 |  | 2025
--- | --- | --- | --- | ---
|  | £ |  | £
| Bank borrowings and overdrafts | 4,666,181 |  | 4,666,308
| Total | 4,666,181 |  | 4,666,308

| The bank and bridging loans are secured against the properties and personal guaranties are given by the directors.