REGISTERED NUMBER: 03593384 (England and Wales)

Financial Statements for the Year Ended 30 November 2025

for

Harrowgate Bloodstock Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

T D Barron

Dr N J Barron

SECRETARY:

Dr N J Barron

REGISTERED OFFICE:

Maunby House

Maunby

Thirsk

North Yorkshire

YO7 4HD

REGISTERED NUMBER:

03593384 (England and Wales)

ACCOUNTANTS:

Yorkshire Accountants Ripon

Eva Lett House

1 South Crescent

Ripon

North Yorkshire

HG4 1SN

FIXED ASSETS

Tangible assets

4

599,653

613,655

CURRENT ASSETS

Stocks

5

344,175

389,600

Debtors

6

152,828

179,946

Cash at bank and in hand

2,089

2,405

499,092

571,951

CREDITORS

Amounts falling due within one year

7

178,600

223,346

NET CURRENT ASSETS

320,492

348,605

TOTAL ASSETS LESS CURRENT LIABILITIES

920,145

962,260

CAPITAL AND RESERVES

Called up share capital

150,000

150,000

Retained earnings

770,145

812,260

SHAREHOLDERS' FUNDS

920,145

962,260

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 2025 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 and authorised for issue by the Board of Directors and authorised for issue on 24 August 2026 and were signed on its behalf by:

T D Barron - Director

1.	STATUTORY INFORMATION

Harrowgate Bloodstock 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.

Land and Buildings

-

2% on cost

Plant and Machinery

-

at variable rates on reducing balance

Fixtures and Fittings

-

10% on reducing balance

Motor Vehicles

-

10% on reducing balance

Tack and Tools

-

15% on reducing balance

Stocks

The stock of horses are classed as thoroughbreds and valued at open market value. All other stock is valued at the lower of cost and net realisable value.

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 9 (2024 - 9 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Land and

Plant and

and

Buildings

Machinery

Fittings

£

£

£

COST

At 1 December 2024

688,596

217,716

15,452

Additions

5,816

-

-

At 30 November 2025

694,412

217,716

15,452

DEPRECIATION

At 1 December 2024

168,274

193,104

13,742

Charge for year

9,164

3,692

257

At 30 November 2025

177,438

196,796

13,999

NET BOOK VALUE

At 30 November 2025

516,974

20,920

1,453

At 30 November 2024

520,322

24,612

1,710

Motor

Tack and

Vehicles

Tools

Totals

£

£

£

COST

At 1 December 2024

212,060

5,000

1,138,824

Additions

-

-

5,816

At 30 November 2025

212,060

5,000

1,144,640

DEPRECIATION

At 1 December 2024

145,122

4,927

525,169

Charge for year

6,694

11

19,818

At 30 November 2025

151,816

4,938

544,987

NET BOOK VALUE

At 30 November 2025

60,244

62

599,653

At 30 November 2024

66,938

73

613,655

5.

STOCKS

2025

2024

£

£

Horses

325,500

369,000

Feed

16,075

18,000

Consumables

2,600

2,600

344,175

389,600

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade Debtors

142,919

176,213

Prepayments

9,909

3,733

152,828

179,946

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

102,158

111,894

Trade Creditors

33,765

55,804

Taxation

4,340

5,557

Other Taxes and PAYE

34,095

41,116

Directors' current accounts

2,127

2,088

Accruals and Deferred Income

2,115

6,887

178,600

223,346

8.	ULTIMATE CONTROLLING PARTY

The controlling party is T D Barron.