Harding Green Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—6

Registered number: 10367051

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Intangible Assets	4		29,750		-
Tangible Assets	5		14,337		4,187
Investments	6		60		1

			44,147		4,188
CURRENT ASSETS
Debtors	7	699,941		591,271
Cash at bank and in hand		274,586		172,531

		974,527		763,802
Creditors: Amounts Falling Due Within One Year	8	(448,492 )		(390,364 )

NET CURRENT ASSETS (LIABILITIES)			526,035		373,438

TOTAL ASSETS LESS CURRENT LIABILITIES			570,182		377,626

Creditors: Amounts Falling Due After More Than One Year	9		(235,304 )		(99,328 )

PROVISIONS FOR LIABILITIES
Deferred Taxation			(2,600 )		-

NET ASSETS			332,278		278,298

CAPITAL AND RESERVES
Called up share capital	10		2		2
Share premium account			445,052		445,052
Profit and Loss Account			(112,776 )		(166,756 )

SHAREHOLDERS' FUNDS			332,278		278,298

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Harding Green Limited

Balance Sheet (continued)

As At 31 December 2025

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 member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges his 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.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

N Carter

Director

6 October 2026

The notes on pages 3 to 6 form part of these financial statements.

1. General Information

Harding Green Limited is a private company, limited by shares, incorporated in England & Wales, registered number 10367051 . The registered office is 16 Kensington Court Place, London, W8 5BJ.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

2.3. Intangible Fixed Assets and Amortisation - Other Intangible

Other intangible assets comprises the acquisition of a lettings book. It is amortised to the profit and loss account over its estimated economic life of 10 years.

2.4. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Leasehold Improvements	Over the term of the lease
Fixtures & Fittings	15% straight line
Computer Equipment	25% straight line

2.5. Financial Instruments

Classification

Financial instruments are classified and accounted for, according to the substance of the contractual arrangement, as financial assets or financial liabilities.

Financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Financial liabilities

Basic financial liabilities, including creditors, accruals and borrowings, are initially measured at transaction price, including transaction costs, and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the liability is measured at the present value of future payments discounted at a market rate of interest. Financial liabilities payable within one year are not amortised.

2.6. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

...CONTINUED

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Harding Green Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

2.6. Taxation - continued

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.

2.7. Investments

Investments in subsidiary undertakings are stated at cost less accumulated impairment losses. The carrying amounts are reviewed for impairment where events or changes in circumstances indicate that the carrying value may not be recoverable.

2.8. Operating Leases

Rentals payable under operating leases are charged to profit or loss on a straight-line basis over the term of the lease.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 5 (2024: 3)

4. Intangible Assets

	Other
	£
Cost
As at 1 January 2025	-
Additions	30,000

As at 31 December 2025	30,000

Amortisation
As at 1 January 2025	-
Provided during the period	250

As at 31 December 2025	250

Net Book Value
As at 31 December 2025	29,750

As at 1 January 2025	-

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Harding Green Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

5. Tangible Assets

	Land & Property
	Leasehold Improvements	Fixtures & Fittings	Computer Equipment	Total
	£	£	£	£
Cost
As at 1 January 2025	32,358	31,792	10,085	74,235
Additions	-	4,119	9,144	13,263
Disposals	-	-	(5,148 )	(5,148 )

As at 31 December 2025	32,358	35,911	14,081	82,350

Depreciation
As at 1 January 2025	32,358	29,602	8,088	70,048
Provided during the period	-	487	1,603	2,090
Disposals	-	-	(4,125 )	(4,125 )

As at 31 December 2025	32,358	30,089	5,566	68,013

Net Book Value
As at 31 December 2025	-	5,822	8,515	14,337

As at 1 January 2025	-	2,190	1,997	4,187

6. Investments

	Subsidiaries
	£
Cost or Valuation
As at 1 January 2025	1
Additions	60
Disposals	(1 )

As at 31 December 2025	60

Provision
As at 1 January 2025	-

As at 31 December 2025	-

Net Book Value
As at 31 December 2025	60

As at 1 January 2025	1

7. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	266,072	440,228
Amounts owed by group undertakings	381,342	133,831
Other debtors	52,527	17,212

	699,941	591,271

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Harding Green Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

8. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	142,078	232,264
Bank loans and overdrafts	55,381	37,657
Other loans	100,000	-
Amounts owed to group undertakings	-	1
Other creditors	13,955	18,884
Taxation and social security	137,078	101,558

	448,492	390,364

9. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Bank loans	235,304	99,328

10. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	2	2

11. Other Commitments

The total of future minimum lease payments under non-cancellable operating leases are as following:

	2025	2024
	£	£
Not later than one year	53,722	45,314
Later than one year and not later than five years	148,079	150,210
Later than five years	62,827	98,827

	264,628	294,351

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