HARMONIC CONSULTING SERVICES UK LIMITED

Company Registration Number:
13562322 (England and Wales)

Unaudited statutory accounts for the year ended 31 December 2025

Period of accounts

Start date: 1 January 2025

End date: 31 December 2025

HARMONIC CONSULTING SERVICES UK LIMITED

Contents of the Financial Statements

for the Period Ended 31 December 2025

Directors report
Profit and loss
Balance sheet
Additional notes
Balance sheet notes

HARMONIC CONSULTING SERVICES UK LIMITED

Directors' report period ended 31 December 2025

The directors present their report with the financial statements of the company for the period ended 31 December 2025

Principal activities of the company

The Company’s principal activities involve engaging in non-regulated business in the United Kingdom (the “UK”). This includes giving support and assistance to the Harmonic Group on engagements for their (non-UK) clients and any other activities that the Company considers beneficial.

Political and charitable donations

The Company made no political donations and incurred no political expenditure during the financial period ended 31 December 2025.

Additional information

The Board of Directors is ultimately responsible for identifying and controlling the risks of the business, which include reputational, operational, regulatory and compliance risks. There are no areas of concern that carry significant risks of causing material adjustments to the carrying assets and liabilities. Revenue will be dependent on the performance of the funds under administration. The directors have considered likely future developments which may impact the Company. They have determined that currently, there are no future developments that would require recognition or additional disclosure in the financial statements. The directors do not recommend the payment of a dividend. Management has evaluated all material transactions and events has determined that no other significant events occurred that would require recognition or additional disclosure in these financial statements. Management has evaluated all transactions and events occurring after the balance sheet date, and, has determined that no subsequent events occurred that would require recognition or additional disclosure in these financial statements. In accordance with the Articles of Association, the directors are not required to retire by rotation. The directors at the date of this report and during the financial period are listed on Page 1. Allen Bernardo, a director of the Company, holds more than 25% of the shares of the Company’s parent company Harmonic Ltd. No other directors have interests in the Company or its parent company.



Directors

The directors shown below have held office during the whole of the period from
1 January 2025 to 31 December 2025

Allen Bernardo
 Ian Hope

The above report has been prepared in accordance with the special provisions in part 15 of the Companies Act 2006

This report was approved by the board of directors on
15 April 2026

And signed on behalf of the board by:
Name: Ian Hope
Status: Director

HARMONIC CONSULTING SERVICES UK LIMITED

Profit And Loss Account

for the Period Ended 31 December 2025

2025 2024


£
£
Turnover: 5,650,629 2,308,564
Cost of sales: 0 0
Gross profit(or loss): 5,650,629 2,308,564
Distribution costs: 0 0
Administrative expenses: ( 5,136,934 ) ( 2,083,155 )
Other operating income: 2,666 0
Operating profit(or loss): 516,361 225,409
Interest receivable and similar income: 0 0
Interest payable and similar charges: ( 1,775 ) ( 709 )
Profit(or loss) before tax: 514,586 224,700
Tax: 154,554 ( 154,390 )
Profit(or loss) for the financial year: 669,140 70,310

HARMONIC CONSULTING SERVICES UK LIMITED

Balance sheet

As at 31 December 2025

Notes 2025 2024


£
£
Called up share capital not paid: 0 0
Fixed assets
Intangible assets:   0 0
Tangible assets: 3 1,815,282 262,256
Investments:   0 0
Total fixed assets: 1,815,282 262,256
Current assets
Stocks:   0 0
Debtors: 4 407,870 365,568
Cash at bank and in hand: 514,962 77,938
Investments:   0 0
Total current assets: 922,832 443,506
Prepayments and accrued income: 484,143 38,167
Creditors: amounts falling due within one year: 5 ( 1,234,858 ) ( 118,183 )
Net current assets (liabilities): 172,117 363,490
Total assets less current liabilities: 1,987,399 625,746
Creditors: amounts falling due after more than one year: 6 ( 733,162 ) ( 161,516 )
Provision for liabilities: 0 0
Accruals and deferred income: ( 477,201 ) ( 358,109 )
Total net assets (liabilities): 777,036 106,121
Capital and reserves
Called up share capital: 72 72
Share premium account: 0 0
Other reserves: 0 0
Profit and loss account: 776,964 106,049
Total Shareholders' funds: 777,036 106,121

The notes form part of these financial statements

HARMONIC CONSULTING SERVICES UK LIMITED

Balance sheet statements

For the year ending 31 December 2025 the company was entitled to exemption 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.

This report was approved by the board of directors on 15 April 2026
and signed on behalf of the board by:

Name: Ian Hope
Status: Director

The notes form part of these financial statements

HARMONIC CONSULTING SERVICES UK LIMITED

Notes to the Financial Statements

for the Period Ended 31 December 2025

  • 1. Accounting policies

    Basis of measurement and preparation

    These financial statements have been prepared in accordance with the provisions of Section 1A (Small Entities) of Financial Reporting Standard 102

    Turnover policy

    Sub-Administration income is recognised during the financial year that services are provided. Fees billed but not yet earned are recorded as deferred fund services income on the balance sheet. This amount is included within accounts receivable on the balance sheet.

    Tangible fixed assets depreciation policy

    Fixed assets are stated at cost less accumulated depreciation and any accumulated impairment loss. Depreciation is charged on a straight-line basis. Depreciation of fixed assets is calculated to write off their cost over their expected useful life as follows: Computer hardware 4 years, Furniture 7 years, Leasehold improvements over the lease term (10 years), and Leasehold acquisitions over the lease term (10 years).

    Valuation information and policy

    The financial statements are prepared under the historical cost convention. Fixed assets are stated at cost less accumulated depreciation and any accumulated impairment loss.

    Other accounting policies

    The financial statements have been prepared in accordance with FRS 102. Current and deferred taxation are recognised in accordance with applicable tax legislation. Expenses are accounted for on an accrual basis. Cash and cash equivalents comprise cash at bank and in hand. Accounts receivable are stated net of any provision for impairment. Fixed assets are reviewed for impairment. Rentals payable under operating leases are charged to profit or loss on a straight-line basis over the lease term. Foreign currency transactions are translated at the exchange rates ruling at the dates of the transactions.

HARMONIC CONSULTING SERVICES UK LIMITED

Notes to the Financial Statements

for the Period Ended 31 December 2025

  • 2. Employees

    2025 2024
    Average number of employees during the period 23 10

HARMONIC CONSULTING SERVICES UK LIMITED

Notes to the Financial Statements

for the Period Ended 31 December 2025

3. Tangible assets

Land & buildings Plant & machinery Fixtures & fittings Office equipment Motor vehicles Total
Cost £ £ £ £ £ £
At 1 January 2025 218,824 0 22,167 32,900 0 273,891
Additions 1,447,629 0 232,712 30,888 0 1,711,229
Disposals 0 0 0 0 0 0
Revaluations 0 0 0 0 0 0
Transfers 0 0 0 0 0 0
At 31 December 2025 1,666,453 0 254,879 63,788 0 1,985,120
Depreciation
At 1 January 2025 3,682 0 2,053 5,900 0 11,635
Charge for year 125,443 0 21,342 11,418 0 158,203
On disposals 0 0 0 0 0 0
Other adjustments 0 0 0 0 0 0
At 31 December 2025 129,125 0 23,395 17,318 0 169,838
Net book value
At 31 December 2025 1,537,328 0 231,484 46,470 0 1,815,282
At 31 December 2024 215,142 0 20,114 27,000 0 262,256

HARMONIC CONSULTING SERVICES UK LIMITED

Notes to the Financial Statements

for the Period Ended 31 December 2025

4. Debtors

2025 2024
£ £
Trade debtors 406,343 271,312
Prepayments and accrued income 0 0
Other debtors 1,527 94,256
Total 407,870 365,568
Debtors due after more than one year: 0 0

HARMONIC CONSULTING SERVICES UK LIMITED

Notes to the Financial Statements

for the Period Ended 31 December 2025

5. Creditors: amounts falling due within one year note

2025 2024
£ £
Bank loans and overdrafts 0 0
Amounts due under finance leases and hire purchase contracts 94,028 0
Trade creditors 123,600 62,931
Taxation and social security 0 0
Accruals and deferred income 0 0
Other creditors 1,017,230 55,252
Total 1,234,858 118,183

HARMONIC CONSULTING SERVICES UK LIMITED

Notes to the Financial Statements

for the Period Ended 31 December 2025

6. Creditors: amounts falling due after more than one year note

2025 2024
£ £
Bank loans and overdrafts 0 0
Amounts due under finance leases and hire purchase contracts 733,162 161,516
Other creditors 0 0
Total 733,162 161,516

HARMONIC CONSULTING SERVICES UK LIMITED

Notes to the Financial Statements

for the Period Ended 31 December 2025

7. Financial Commitments

Operating lease commitments: Within one year: £940,280 (2025) £179,462 (2024) Two to five years: £3,761,120 £3,761,120 More than five years: £3,580,542 £4,521,938 Total: £8,281,942 £8,462,520