REGISTERED NUMBER: 08389482 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2026

for

Ian Harbidge Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

I A J Harbidge

Mrs A L Harbidge

REGISTERED OFFICE:

36a Market Street

New Mills

New Mills

High Peak

SK22 4AA

REGISTERED NUMBER:

08389482 (England and Wales)

ACCOUNTANTS:

DLA Chartered Accountants

36A Market Street

New Mills

High Peak

SK22 4AA

FIXED ASSETS

Tangible assets

4

1,209

204

Investment property

5

590,000

590,000

591,209

590,204

CURRENT ASSETS

Cash at bank

13,235

20,776

CREDITORS

Amounts falling due within one year

6

45,800

48,589

NET CURRENT LIABILITIES

(32,565

)

(27,813

)

TOTAL ASSETS LESS CURRENT LIABILITIES

558,644

562,391

PROVISIONS FOR LIABILITIES

62,453

62,201

NET ASSETS

496,191

500,190

CAPITAL AND RESERVES

Called up share capital

1,000

1,000

Fair value reserve

7

201,368

201,368

Retained earnings

293,823

297,822

496,191

500,190

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 3 August 2026 and were signed on its behalf by:

I A J Harbidge - Director

1.	STATUTORY INFORMATION

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

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.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Computer equipment

-

33% on reducing balance

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 Income Statement, 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 3 (2025 - 3 ) .

4.	TANGIBLE FIXED ASSETS

Computer

equipment

£

COST

At 1 April 2025

1,418

Additions

1,512

Disposals

(1,418

)

At 31 March 2026

1,512

DEPRECIATION

At 1 April 2025

1,214

Charge for year

371

Eliminated on disposal

(1,282

)

At 31 March 2026

303

NET BOOK VALUE

At 31 March 2026

1,209

At 31 March 2025

204

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 April 2025

and 31 March 2026

590,000

NET BOOK VALUE

At 31 March 2026

590,000

At 31 March 2025

590,000

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Tax

1,232

2,029

Other creditors

10,662

7,570

Directors' current accounts

32,656

37,740

Accrued expenses

1,250

1,250

45,800

48,589

7.

RESERVES

Fair

value

reserve

£

At 1 April 2025

and 31 March 2026

201,368