Harpur Developments Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 01145343 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST DECEMBER 2025

FOR

HARPUR DEVELOPMENTS LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

JC Harmon

ES Harmon

REGISTERED OFFICE:

The New Barn

6 Fox Hill Grange

Holcot Road

Brixworth

Northamptonshire

NN6 9BN

REGISTERED NUMBER:

01145343 (England and Wales)

ACCOUNTANTS:

Bewers Turner & Co LLP

Chartered Accountants

Portland House

11-13 Station Road

Kettering

Northamptonshire

NN15 7HH

CURRENT ASSETS

Stocks

829,830

3,718,959

Debtors

4

-

29

Cash at bank

4,457

3,744

834,287

3,722,732

CREDITORS

Amounts falling due within one year

5

734,173

1,181,562

NET CURRENT ASSETS

100,114

2,541,170

TOTAL ASSETS LESS CURRENT

LIABILITIES

100,114

2,541,170

PROVISIONS FOR LIABILITIES

-

296,353

NET ASSETS

100,114

2,244,817

CAPITAL AND RESERVES

Called up share capital

100

Fair value reserve

6

-

1,558,486

Retained earnings

100,014

686,231

SHAREHOLDERS' FUNDS

100,114

2,244,817

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st December 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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

In accordance with Section 444 of the Companies Act 2006, the Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 29th September 2026 and were signed on its behalf by:

JC Harmon - Director

1.	STATUTORY INFORMATION

Harpur Developments Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with the provisions of Section 1A "Small Entities" of Financial Reporting Standard 102 (March 2018). "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

Related party exemption

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 (March 2018) 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with group companies.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Financial instruments

The company is party to only the basic financial instruments such as cash, trade debtors and creditors and loans. Instruments such as trade debtors and trade creditors are initially recognised at their transaction cost and reviewed at the year end for impairment. Debt instruments not repayable on demand or due within one year are measured at amortised cost using the effective interest rate.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 2 ) .

4.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

Other debtors

-

29

5.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

Trade creditors

2,000

5,855

Amounts owed to group undertakings

912,524

824,919

Taxation and social security

(180,351

)

350,788

734,173

1,181,562

6.

RESERVES

Fair

value

reserve

£

At 1st January 2025

1,558,486

Reserve transfer

(1,558,486

)

At 31st December 2025

-

7.	RELATED PARTY DISCLOSURES

All material related party transactions with owners holding a participating interest, companies in which

the entity has a participating interest and directors were all concluded under normal market conditions.