Company Registration No. 08380720 (England and Wales)
Harbourne Associates Limited
Unaudited accounts
for the year ended 31 December 2025
Harbourne Associates Limited
Unaudited accounts
Contents
Harbourne Associates Limited
Company Information
for the year ended 31 December 2025
Directors
Christopher Michael Duncombe Stephens
Michael John Duncombe Stephens
Company Number
08380720 (England and Wales)
Registered Office
The Old Bank
1 Station Road Borough Green
Sevenoaks
Kent
TN15 8ER
England
Harbourne Associates Limited
Statement of financial position
as at 31 December 2025
Tangible assets
31,590
31,255
Cash at bank and in hand
63,538
185,403
Creditors: amounts falling due within one year
(130,343)
(206,789)
Net current assets
32,015
24,410
Total assets less current liabilities
63,606
55,666
Creditors: amounts falling due after more than one year
(17,701)
(23,763)
Provisions for liabilities
Deferred tax
(10,548)
(10,548)
Called up share capital
100
100
Profit and loss account
35,257
21,255
Shareholders' funds
35,357
21,355
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. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 26 March 2026 and were signed on its behalf by
Christopher Michael Duncombe Stephens
Director
Company Registration No. 08380720
Harbourne Associates Limited
Notes to the Accounts
for the year ended 31 December 2025
Harbourne Associates Limited is a private company, limited by shares, registered in England and Wales, registration number 08380720. The registered office is The Old Bank, 1 Station Road Borough Green, Sevenoaks, Kent, TN15 8ER, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Land & buildings
10% straight line
Plant & machinery
33% straight line
Fixtures & fittings
20% straight line
Computer equipment
33% straight line
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws.
Deferred tax assets and liabilities are not discounted.
Government grants in relation to tangible fixed assets are credited to profit and loss account over the useful lives of the related assets, whereas those in relation to expenditure are credited when the expenditure is charged to profit and loss.
Harbourne Associates Limited
Notes to the Accounts
for the year ended 31 December 2025
4
Tangible fixed assets
Land & buildings
Plant & machinery
Motor vehicles
Total
Cost or valuation
At cost
At cost
At cost
At 1 January 2025
66,325
36,781
-
103,106
At 31 December 2025
66,325
36,781
8,900
112,006
At 1 January 2025
35,376
36,475
-
71,851
Charge for the year
6,633
152
1,780
8,565
At 31 December 2025
42,009
36,627
1,780
80,416
At 31 December 2025
24,316
154
7,120
31,590
At 31 December 2024
30,949
306
-
31,255
5
Investments
Subsidiary undertakings
Valuation at 1 January 2025
1
Valuation at 31 December 2025
1
Amounts falling due within one year
Trade debtors
4,262
21,005
Amounts due from group undertakings etc.
4,884
4,884
Accrued income and prepayments
(28,585)
-
Other debtors
118,259
19,907
7
Creditors: amounts falling due within one year
2025
2024
Bank loans and overdrafts
6,330
6,330
Trade creditors
94,093
128,973
Taxes and social security
10,282
29,481
Other creditors
12,863
7,894
8
Creditors: amounts falling due after more than one year
2025
2024
Harbourne Associates Limited
Notes to the Accounts
for the year ended 31 December 2025
9
Average number of employees
During the year the average number of employees was 7 (2024: 7).