Harlequin Cleaners Ltd Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 00816794

HARLEQUIN CLEANERS LTD

FILLETED UNAUDITED FINANCIAL STATEMENTS

31 December 2025

HARLEQUIN CLEANERS LTD

STATEMENT OF FINANCIAL POSITION

31 December 2025

	2025		2024
Note	£	£	£	£

Fixed assets

Tangible assets	6	520,378	538,572
Investments	7	1,100,000	1,100,000
		-------------	-------------
		1,620,378	1,638,572

Current assets

Debtors	8	21,925	18,070
Cash at bank and in hand		356,780	315,121
		----------	----------
		378,705	333,191

Creditors: amounts falling due within one year	9	( 70,629)		( 59,164)
		----------		----------
Net current assets			308,076		274,027
			-------------		-------------
Total assets less current liabilities			1,928,454		1,912,599

Provisions	( 61)	( 1,659)
	-------------	-------------
Net assets	1,928,393	1,910,940
	-------------	-------------

Capital and reserves

Called up share capital	100	100
Revaluation reserve	44,153	44,153
Profit and loss account	1,884,140	1,866,687
	-------------	-------------
Shareholders funds	1,928,393	1,910,940
	-------------	-------------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.

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

Directors' responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;

- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

HARLEQUIN CLEANERS LTD

STATEMENT OF FINANCIAL POSITION (continued)

31 December 2025

These financial statements were approved by the board of directors and authorised for issue on 4 September 2026 , and are signed on behalf of the board by:

Mr M P Phelan

Director

Company registration number: 00816794

HARLEQUIN CLEANERS LTD

NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 31 DECEMBER 2025

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 91 South Road, Haywards Heath, West Sussex, RH16 4LQ.

2. Statement of compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Judgements and key sources of estimation uncertainty

The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances. The judgements (apart from those involving estimations) that management has made in the process of applying the entity's accounting policies and that have the most significant effect on the amounts recognised in the financial statements are as follows:

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for services rendered, stated net of discounts and of Value Added Tax.

Income tax

The taxation expense represents the aggregate amount of current tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in equity, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in equity in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in equity in respect of that asset, the excess shall be recognised in profit or loss.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

Freehold property	-	2% Straight Line
Plant and machinery	-	20% Straight Line
Fixtures and fittings	-	20% Straight Line
Motor vehicles	-	20% Straight Line
Equipment	-	33% Straight Line

Investments

Investment property is carried at fair value, derived from the current market prices for comparable real estate determined annually by external valuers. The valuers use observable market prices, adjusted if necessary for any difference in the nature, location or condition of the specific asset. Changes in fair value are recognised in profit or loss.

Provisions

Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event, it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense. Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset. When a provision is measured at the present value of the amount expected to be required to settle the obligation, the unwinding of the discount is recognised as a finance cost in profit or loss in the period it arises.

Financial instruments

A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.

Defined contribution plans

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund. When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised as a finance cost in profit or loss in the period in which it arises.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 16 (2024: 17 ).

5. Distributable reserves

The amount of £609,354 is not distributable from the profit and loss balance as at 31 December 2025 (2024 £609,354), as it arises from the fair gain on investment properties after providing for tax.

6. Tangible assets

	Freehold property	Plant and machinery	Fixtures and fittings	Motor vehicles	Equipment	Total
	£	£	£	£	£	£
Cost
At 1 Jan 2025 and 31 Dec 2025	698,846	256,158	62,205	43,245	5,322	1,065,776
	----------	----------	---------	---------	-------	-------------
Depreciation
At 1 Jan 2025	198,260	253,506	62,073	8,649	4,716	527,204
Charge for the year	8,177	696	66	8,649	606	18,194
	----------	----------	---------	---------	-------	-------------
At 31 Dec 2025	206,437	254,202	62,139	17,298	5,322	545,398
	----------	----------	---------	---------	-------	-------------
Carrying amount
At 31 Dec 2025	492,409	1,956	66	25,947	–	520,378
	----------	----------	---------	---------	-------	-------------
At 31 Dec 2024	500,586	2,652	132	34,596	606	538,572
	----------	----------	---------	---------	-------	-------------

7. Investments

	Investment properties
	£
Cost
At 1 January 2025 and 31 December 2025	1,100,000
	-------------
Impairment
At 1 January 2025 and 31 December 2025	–
	-------------

Carrying amount
At 31 December 2025	1,100,000
	-------------
At 31 December 2024	1,100,000
	-------------

In the opinion of the Directors there has been no material change in the valuation of properties as at 31 December 2025

8. Debtors

	2025	2024
	£	£
Trade debtors	5,945	6,700
Other debtors	15,980	11,370
	---------	---------
	21,925	18,070
	---------	---------

9. Creditors: amounts falling due within one year

	2025	2024
	£	£
Trade creditors	13,646	14,186
Amounts owed to group undertakings and undertakings in which the company has a participating interest	800	800
Corporation tax	33,136	14,994
Social security and other taxes	16,627	18,079
Other creditors	6,420	11,105
	---------	---------
	70,629	59,164
	---------	---------

10. Directors' advances, credits and guarantees

No transactions with directors were undertaken such as required to be disclosed under Section 1A.