Harm-Ed Ltd

	Page
Abridged Statement of Financial Position	1—2
Notes to the Abridged Financial Statements	3—4

Registered number: 06319428

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	5		1,143		426

			1,143		426
CURRENT ASSETS
Debtors		2,078		892
Cash at bank and in hand		21,282		26,707

		23,360		27,599
Creditors: Amounts Falling Due Within One Year		(9,935 )		(9,803 )

NET CURRENT ASSETS (LIABILITIES)			13,425		17,796

TOTAL ASSETS LESS CURRENT LIABILITIES			14,568		18,222

NET ASSETS			14,568		18,222

Income Statement			14,568		18,222

MEMBERS' FUNDS			14,568		18,222

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Harm-Ed Ltd

Abridged Statement of Financial Position (continued)

As At 31 March 2026

For the year ending 31 March 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 her 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 Income Statement.

All of the company's members have consented to the preparation of an Abridged Statement of Financial Position for the year end 31 March 2026 in accordance with section 444(2A) of the Companies Act 2006.

On behalf of the board

Miss Teresa Shaw

Director

02/10/2026

The notes on pages 3 to 4 form part of these financial statements.

1. General Information

Harm-Ed Ltd is a private company, limited by guarantee without share capital, incorporated in England & Wales, registered number 06319428 . The registered office is 25 Coronation Road, Brierfield, Nelson, Lancashire, BB9 5BS.

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. Intangible Fixed Assets and Amortisation - Other Intangible

Other intangible assets are website development costs. It is amortised to income statement over its estimated economic life of 5 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:

Computer Equipment

25% reducing balance

3. Average Number of Employees

Average number of employees, including directors, during the year was: 1 (2025: 1)

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Harm-Ed Ltd

Notes to the Abridged Financial Statements (continued)

For The Year Ended 31 March 2026

4. Intangible Assets

	Total
	£
Cost
As at 1 April 2025	2,000

As at 31 March 2026	2,000

Amortisation
As at 1 April 2025	2,000

As at 31 March 2026	2,000

Net Book Value
As at 31 March 2026	-

As at 1 April 2025	-

5. Tangible Assets

	Total
	£
Cost
As at 1 April 2025	2,643
Additions	1,098

As at 31 March 2026	3,741

Depreciation
As at 1 April 2025	2,217
Provided during the period	381

As at 31 March 2026	2,598

Net Book Value
As at 31 March 2026	1,143

As at 1 April 2025	426

6. Company limited by guarantee

The company is limited by guarantee and has no share capital.

Every member of the company undertakes to contribute to the assets of the company, in the event of a winding up, such an amount as may be required not exceeding £1.

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