REGISTERED NUMBER: 05197971 (England and Wales)

REPORT OF THE DIRECTOR AND

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025

FOR

HARVAL HOLDING LIMITED

Page

Company Information

1

Report of the Director

2

Income Statement

3

Balance Sheet

4

Notes to the Financial Statements

5

DIRECTOR:

A Biondani

REGISTERED OFFICE:

38 Craven Street

London

WC2N 5NG

REGISTERED NUMBER:

05197971 (England and Wales)

ACCOUNTANTS:

B&P Tax Legal Finance LLP

38 Craven Street

London

WC2N 5NG

The director presents his report with the financial statements of the company for the year ended 31 December 2025.

DIRECTOR

A Biondani held office during the whole of the period from 1 January 2025 to the date of this report.

This report has been prepared in accordance with the provisions of Part 15 of the Companies Act 2006 relating to small companies.

ON BEHALF OF THE BOARD:

A Biondani - Director

6 September 2026

TURNOVER

-

-

Administrative expenses

(79,205

)

(8,014

)

OPERATING LOSS and

LOSS BEFORE TAXATION

(79,205

)

(8,014

)

Tax on loss

-

-

LOSS FOR THE FINANCIAL YEAR

(79,205

)

(8,014

)

FIXED ASSETS

Investments

4

1,022,510

1,022,510

CURRENT ASSETS

Debtors

5

669,867

699,027

Cash at bank

3,317

2,506

673,184

701,533

CREDITORS

Amounts falling due within one year

6

(2,067,591

)

(2,016,735

)

NET CURRENT LIABILITIES

(1,394,407

)

(1,315,202

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(371,897

)

(292,692

)

CAPITAL AND RESERVES

Called up share capital

1,790

1,790

Retained earnings

(373,687

)

(294,482

)

(371,897

)

(292,692

)

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 director acknowledges his 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 in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved by the director and authorised for issue on 6 September 2026 and were signed by:

A Biondani - Director

1.	STATUTORY INFORMATION

Harval Holding 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.

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost.

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.

Going concern

The Shareholder has confirmed that it will continue to provide the financial resources necessary for the Company to meet its financial commitments as they fall due for at least twelve months from the date of approval of these financial statements. Therefore the director considers it appropriate that the financial statements are prepared on a going concern basis.

3.	EMPLOYEES AND DIRECTORS

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

4.	FIXED ASSET INVESTMENTS

Shares in

group

undertakings

$

COST

At 1 January 2025

and 31 December 2025

1,022,510

NET BOOK VALUE

At 31 December 2025

1,022,510

At 31 December 2024

1,022,510

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

$

$

Other debtors

669,867

699,027

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

$

$

Other creditors

2,067,591

2,016,735

7.	RELATED PARTY DISCLOSURES

At the year end the company owed the shareholders $2,060,094 (2024: $2,008,760).

At the year end there is a loan of $138,165 (2024: $167,325) and $531,702 (2024: $531,702) both owed by an associate company. The loans are payable on demand and bear no interest.

8.	ULTIMATE CONTROLLING PARTY

Elle Effe Capital S.r.l. is the immediate controlling party. There is no ultimate controlling party.