Harmonie Ventures Limited

	Page
Accountant's Report	1
Balance Sheet	2—3
Notes to the Financial Statements	4—6

In accordance with the engagement letter dated , and in order to assist you to fulfil your duties under the Companies Act 2006, we have compiled the financial statements of the company from the accounting records and information and explanations you have given to us.

This report is made to the director in accordance with the terms of our engagement. Our work has been undertaken to prepare for approval by the director the financial statements that we have been engaged to compile, to report to the director that we have done so, and to state those matters that we have agreed to state to them in this report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the Company and the Company's director for our work or for this report.

You have acknowledged on the balance sheet as at year ended 31 January 2026 your duty to ensure that the company has kept proper accounting records and to prepare financial statements that give a true and fair view under the Companies Act 2006. You consider that the company is exempt from the statutory requirement for an audit for the year.

We have not been instructed to carry out an audit of the financial statements. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.

Ola Soyombo

17/10/2026

Airton Broomhill Consulting

ACCA

22 Dempster Street

Grandhome, Bridge of Don

Aberdeen

AB22 9AY

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Harmonie Ventures Limited

Balance Sheet

As At 31 January 2026

Balance Sheet

Registered number: SC415015

		2026
	Notes	£	£
FIXED ASSETS
Tangible Assets	5		109,259

			109,259
CURRENT ASSETS
Stocks	6	35,000
Debtors	7	2,811
Cash at bank and in hand		17,748

		55,559
Creditors: Amounts Falling Due Within One Year	8	(17,388 )

NET CURRENT ASSETS (LIABILITIES)			38,171

TOTAL ASSETS LESS CURRENT LIABILITIES			147,430

Creditors: Amounts Falling Due After More Than One Year	9		(115,147 )

NET ASSETS			32,283

CAPITAL AND RESERVES
Called up share capital	10		750
Profit and Loss Account			31,533

SHAREHOLDERS' FUNDS			32,283

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Harmonie Ventures Limited

Balance Sheet (continued)

As At 31 January 2026

For the year ending 31 January 2026 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

Mr F Awote

Director

17/10/2026

The notes on pages 4 to 6 form part of these financial statements.

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Harmonie Ventures Limited

Notes to the Financial Statements

For The Year Ended 31 January 2026

Notes to the Financial Statements

1. General Information

Harmonie Ventures Limited is a private company, limited by shares, incorporated in Scotland, registered number SC415015 . The registered office is 20 Lochinch Park, Cove-Bay, Aberdeen, AB12 3RF.

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 sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. 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:

Freehold	no depreciation
Plant & Machinery	25% reducing balance
Motor Vehicles	25% reducing balance
Fixtures & Fittings	25% reducing balance
Computer Equipment	25% reducing balance

2.4. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 3

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Harmonie Ventures Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 January 2026

4. Tax on Profit

	2026
	£
Current tax
UK Corporation Tax	-

	2026
	£
Profit before tax	2,708

Breakdown of tax charge is:
Tax on profit at 25% (UK standard rate)	-
Total tax charge for the period	-

5. Tangible Assets

	Land & Property
	Freehold	Plant & Machinery	Motor Vehicles	Computer Equipment	Total
	£	£	£	£	£
Cost
As at 1 February 2025	-	2,517	11,468	2,397	16,382
Additions	96,884	-	-	-	96,884

As at 31 January 2026	96,884	2,517	11,468	2,397	113,266

Depreciation
As at 1 February 2025	-	40	717	150	907
Provided during the period	-	500	2,150	450	3,100

As at 31 January 2026	-	540	2,867	600	4,007

Net Book Value
As at 31 January 2026	96,884	1,977	8,601	1,797	109,259

As at 1 February 2025	-	2,477	10,751	2,247	15,475

6. Stocks

	2026
	£
Finished goods	35,000

7. Debtors

	2026
	£
Due within one year
VAT	2,811

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Harmonie Ventures Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 January 2026

8. Creditors: Amounts Falling Due Within One Year

	2026
	£
Trade creditors	13,207
Bank loans and overdrafts	1,681
Net wages	2,500

	17,388

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

	2026
	£
Bank loans	38,802
Director's loan account	76,345

	115,147

11. Reserves

	Profit and Loss Account
	£
As at 1 February 2025	28,825
Profit for the year and total comprehensive income	2,708

As at 31 January 2026	31,533

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