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Registration number: 06353777

Harley Homes (Newbury) Limited
Unaudited Filleted Financial Statements
for the Year Ended 31 August 2025

Harley Homes (Newbury) Limited

Contents

Balance Sheet | 1
Notes to the Unaudited Financial Statements | 2 to 4

Harley Homes (Newbury) Limited

(Registration number: 06353777)
Balance Sheet as at 31 August 2025

| Note | 2025 £ | 2024 £
Current assets |  |  |
Debtors |  | 549 | 21,067
Cash at bank and in hand |  | 24,380 | 43,243
|  | 24,929 | 64,310
Creditors: Amounts falling due within one year | 4 | (13,581) | (1,620)
Net assets |  | 11,348 | 62,690
Capital and reserves |  |  |
Called up share capital |  | 100 | 100
Retained earnings |  | 11,248 | 62,590
Shareholders' funds |  | 11,348 | 62,690

For the financial year ending 31 August 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

• | The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
• | The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 25 August 2026

......................................... Mr James William Ilott Director

Harley Homes (Newbury) Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 August 2025

1 | General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
2 Old Bath Road
Newbury
Berkshire
RG14 1QL
England

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).The financial statements have been prepared under the historical cost convention and in accordance with FRS 105 'The Financial Reporting Standard applicable to the Micro-entities Regime'.

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of properties in the ordinary course of the company’s activities.

Tax

The tax credit for the period comprises current tax receivable.

The current income tax refund is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Harley Homes (Newbury) Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 August 2025

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.
Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3 | Staff numbers

The average number of persons employed by the company (including the director) during the year, was 1 (2024 - 1).

4 | Creditors

Creditors: amounts falling due within one year

| 2025 £ | 2024 £
Due within one year |  |
Other creditors | 13,581 | 1,620

Harley Homes (Newbury) Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 August 2025

5 | Related party transactions

2025 | At 1 September 2024 £ | Advances to director £ | Repayments by director £ | At 31 August 2025 £
Mr James William Ilott
Transactions during the year | 21,067 | 15,972 | (49,000) | (11,961)

2024 | At 1 September 2023 £ | Advances to director £ | Repayments by director £ | At 31 August 2024 £
Mr James William Ilott
Transactions during the year | (512) | 91,579 | (70,000) | 21,067