Harptec Ltd

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 09305924

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS

CURRENT ASSETS
Debtors	5	4,446		369
Cash at bank and in hand		8,532		21,345

		12,978		21,714
Creditors: Amounts Falling Due Within One Year	6	(8,193 )		(1,598 )

NET CURRENT ASSETS (LIABILITIES)			4,785		20,116

TOTAL ASSETS LESS CURRENT LIABILITIES			4,785		20,116

NET ASSETS			4,785		20,116

CAPITAL AND RESERVES
Called up share capital	7		100		100
Profit and Loss Account			4,685		20,016

SHAREHOLDERS' FUNDS			4,785		20,116

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Harptec Ltd

Balance Sheet (continued)

As At 30 November 2025

For the year ending 30 November 2025 the company was entitled to exemption from audit 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 and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr Ajay Rathor

Director

8 July 2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Harptec Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 09305924 . The registered office is 36 Fernleigh Road, London, N21 3AL.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

The turnover shown in the profit and loss account represents revenue earned during the period based on work done for and accepted by clients, excluding VAT.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Computer Equipment

3 years

2.4. Taxation

Income tax expense represents the tax currently payable.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

3. Average Number of Employees

Average number of employees, including directors, during the year was:

	2025	2024
Directors	2	2

	2	2

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Harptec Ltd

Notes to the Financial Statements (continued)

For The Year Ended 30 November 2025

4. Tangible Assets

	Computer Equipment
	£
Cost
As at 1 December 2024	500

As at 30 November 2025	500

Depreciation
As at 1 December 2024	500

As at 30 November 2025	500

Net Book Value
As at 30 November 2025	-

As at 1 December 2024	-

5. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	90	90
Other debtors	3,975	143
VAT	381	136

	4,446	369

6. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Corporation tax	-	(3,243 )
Accruals and deferred income	2,600	1,800
Directors' loan accounts	5,593	3,041

	8,193	1,598

7. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	100	100

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Harptec Ltd

Notes to the Financial Statements (continued)

For The Year Ended 30 November 2025

8. Related Party Transactions

Both Directors of the Company, Mr Ajay Rathor and Mrs Harpyari Rathor are shareholders and directors in Harptec Software Pvt. Ltd, a Company registered in India. Harptec Software Pvt. Ltd, provide software development consultancy to Harptec Ltd on an open market value, arms-length basis, the value of services purchases by Harptec Ltd in the year to 30 November 2024 was £ 2,500 (2023: £ Nil).

Mr Ajay Rathor is a Director and shareholder in Maxatta Limited, a company registered in England and Wales. Harptec Ltd is a supplier of software development services to Maxatta Limited, with all transactions being recorded at arms-length, open market values. In the year to 30 November 2024, sales by Harpec Ltd to Maxatta Limited were £ 1,875 (2023: £49,500.)

Mr Ajay Rathor is a Director and shareholder in Realedge Associates Limited, a company registered in England and Wales. Harptec Ltd is a supplier of software development services to Realedge Associates Limited, with all transactions being recorded at arms-length, open market values. In the year to 30 November 2024, sales by Harpec Ltd to Realedge Associates Limited were £Nil (2023: £ Nil.)

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