COMPANY REGISTRATION NUMBER:
03345704
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FILLETED UNAUDITED FINANCIAL STATEMENTS |
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STATEMENT OF FINANCIAL POSITION |
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31 December 2025
Fixed assets
Current assets
|
Debtors |
5 |
800 |
800 |
|
|
---- |
---- |
|
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Net current assets |
800 |
|
800 |
|
---- |
|
---- |
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Total assets less current liabilities |
900 |
|
900 |
|
---- |
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---- |
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|
|
|
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Capital and reserves
|
Called up share capital |
900 |
|
900 |
|
---- |
|
---- |
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Shareholders funds |
900 |
|
900 |
|
---- |
|
---- |
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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
.
These financial statements were approved by the
board of directors
and authorised for issue on
7 September 2026
, and are signed on behalf of the board by:
Company registration number:
03345704
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NOTES TO THE FINANCIAL STATEMENTS |
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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.
Consolidation
The company has taken advantage of the option not to prepare consolidated financial statements contained in Section 398 of the Companies Act 2006 on the basis that the company and its subsidiary undertakings comprise a small group.
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:
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.
Investments
Fixed asset investments are initially recorded at cost, and subsequently stated at cost less any accumulated impairment losses.
Listed investments are measured at fair value with changes in fair value being recognised in profit or loss.
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.
4.
Investments
|
Shares in group undertakings |
|
£ |
|
Cost |
|
|
At 1 January 2025 and 31 December 2025 |
100 |
|
---- |
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Impairment |
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At 1 January 2025 and 31 December 2025 |
– |
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---- |
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Carrying amount |
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At 31 December 2025 |
100 |
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---- |
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At 31 December 2024 |
100 |
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---- |
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The company has 100% holding in the ordinary shares of Harlequin Cleaners Limited, a compnay incorporated in England and Wales and whose business is that of a Retail dry cleaners.
5.
Debtors
|
2025 |
2024 |
|
£ |
£ |
|
Amounts owed by group undertakings and undertakings in which the company has a participating interest |
800 |
800 |
|
---- |
---- |
|
|
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6.
Directors' advances, credits and guarantees
No transactions with directors were undertaken such as required to be disclosed under Section 1A.