REGISTERED NUMBER: 08451972 (England and Wales)

Financial Statements

for the Year Ended 31 December 2025

for

Harcourt Europe Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

D J Beardmore

J H Beardmore

K R Beardmore

R W Beardmore

REGISTERED OFFICE:

Unit 3, Main Entrance

Estate Road Number 6

South Humberside Industrial Estate

Grimsby

DN31 2TG

REGISTERED NUMBER:

08451972 (England and Wales)

ACCOUNTANTS:

Mander Duffill

Chartered Accountants

The Old Post Office

41-43 Market Place

Chippenham

Wiltshire

SN15 3HR

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

11,200

12,165

11,200

12,165

CURRENT ASSETS

Stocks

61,822

61,822

Debtors

6

221,049

133,938

Cash at bank

124,412

43,742

407,283

239,502

CREDITORS

Amounts falling due within one year

7

463,015

312,957

NET CURRENT LIABILITIES

(55,732

)

(73,455

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(44,532

)

(61,290

)

PROVISIONS FOR LIABILITIES

2,801

796

NET LIABILITIES

(47,333

)

(62,086

)

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

(47,433

)

(62,186

)

SHAREHOLDERS' FUNDS

(47,333

)

(62,086

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 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 by the Board of Directors and authorised for issue on 27 August 2026 and were signed on its behalf by:

R W Beardmore - Director

1.	STATUTORY INFORMATION

Harcourt Europe Ltd 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.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2013, is being amortised evenly over its estimated useful life of five years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Trademarks are being amortised evenly over their estimated useful life of nil years.

Tangible fixed assets

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

Plant and machinery etc

-

25% on cost, 20% on reducing balance, 20% on cost and 10% on cost

Stocks

Stock has been valued at the lower of cost and estimated selling price less costs to sell. In respect of work in progress, cost includes a relevant proportion of overheads according to the stage manufacture or completion.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 7 (2024 - 6 ) .

4.	INTANGIBLE FIXED ASSETS

Other

intangible

Goodwill

assets

Totals

£

£

£

COST

At 1 January 2025

and 31 December 2025

408,468

1

408,469

AMORTISATION

At 1 January 2025

and 31 December 2025

408,468

1

408,469

NET BOOK VALUE

At 31 December 2025

-

-

-

At 31 December 2024

-

-

-

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 January 2025

and 31 December 2025

53,374

DEPRECIATION

At 1 January 2025

41,209

Charge for year

965

At 31 December 2025

42,174

NET BOOK VALUE

At 31 December 2025

11,200

At 31 December 2024

12,165

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Trade debtors

221,049

133,938

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Trade creditors

48

4,789

Other creditors

462,967

308,168

463,015

312,957