ACCOUNTS - Final Accounts preparation

Registered number: 13304156

HARLEQUIN OFFICE FURNITURE HOLDINGS LIMITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

HARLEQUIN OFFICE FURNITURE HOLDINGS LIMITED

REGISTERED NUMBER: 13304156

BALANCE SHEET

AS AT 31 DECEMBER 2025

		2025		2024
Note		£		£

Fixed assets
Investments	4		300,000		300,000
			300,000		300,000
Current assets
Debtors: amounts falling due within one year	5	12,838		34,362
Cash at bank and in hand		66,907		75,463
		79,745		109,825
Creditors: amounts falling due within one year	6	(252,941)		(280,512)
Net current liabilities			(173,196)		(170,687)
Total assets less current liabilities			126,804		129,313

Net assets			126,804		129,313

Capital and reserves
Called up share capital	53	52
Share premium account	35,536	35,536
Profit and loss account	91,215	93,725
	126,804	129,313

The Company's financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 8 September 2026.

J Teesdale	H Edmondson
Director	Director

The notes on pages 3 to 5 form part of these financial statements.

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		HARLEQUIN OFFICE FURNITURE HOLDINGS LIMITED

STATEMENT OF CHANGES IN EQUITY

FOR THE YEAR ENDED 31 DECEMBER 2025

	Called up share capital	Share premium account	Profit and loss account	Total equity
	£	£	£	£
At 1 January 2024	52	35,536	93,773	129,361

Profit for the year	-	-	73,352	73,352
Dividends: Equity capital	-	-	(73,400)	(73,400)

At 1 January 2025	52	35,536	93,725	129,313

Profit for the year	-	-	6,304,721	6,304,721
Contributions to employee ownership trust	-	-	(6,307,231)	(6,307,231)
Shares issued during the year	1	-	-	1
At 31 December 2025	53	35,536	91,215	126,804

The notes on pages 3 to 5 form part of these financial statements.

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HARLEQUIN OFFICE FURNITURE HOLDINGS LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

1.	General information

Harlequin Office Furniture Holdings Limited is a private Company limited by shares, incorporated in England and Wales (registered number: 13304156). Its registered office is Unit 2 Dunlop Way, Queensway Business Park, Scunthorpe, North Lincolnshire, DN16 3RN. The principal activity of the Company throughout the year continued to be that of a distribution holding company.

2.Accounting policies

2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

The preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgement in applying the Company's accounting policies.

The following principal accounting policies have been applied:

2.2

Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income.

2.3

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.

2.4

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.

Employees

The average monthly number of employees, including the directors, during the year was as follows:

	2025	2024
	No.	No.

Average number of employees	2	2

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HARLEQUIN OFFICE FURNITURE HOLDINGS LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

4.	Fixed asset investments

		Investments in subsidiary companies
		£
	Cost or valuation
	At 1 January 2025	300,000
	At 31 December 2025	300,000

Debtors

					2025	2024
					£	£


Other debtors	12,838	34,362

6.	Creditors: Amounts falling due within one year
		2025	2024
		£	£

Amounts owed to group undertakings	247,357	276,312
Corporation tax	1,384	-
Accruals and deferred income	4,200	4,200
	252,941	280,512

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HARLEQUIN OFFICE FURNITURE HOLDINGS LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025


7.	Subsidiary undertaking

	The following was a subsidiary undertaking of the Company:
	Name	Registered office	Holding

Harlequin Office Furniture Limited

Unit 2 Dunlop Way, Queensway Business Park, Scunthorpe, DN16 3BN

100%

	The aggregate of the share capital and reserves as at 31 December 2025 and the profit or loss for the year ended on that date for the subsidiary undertaking was as follows:
	Name	Profit/(Loss)

Harlequin Office Furniture Limited

1,217,791

8.	Auditors' information

The auditors' report on the financial statements for the year ended 31 December 2025 was unqualified.

The audit report was signed on 8 September 2026 by Malcolm Pope BA FCA (Senior Statutory Auditor) on behalf of Shorts.

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