Harriker Ltd - Filleted accounts

Registered number

07018111

Harriker Ltd

Filleted Accounts

31 March 2026

Harriker Ltd
Registered number:		07018111
Balance Sheet
as at 31 March 2026

Notes			2026			2025
£				£
Fixed assets
Tangible assets	3		740			986

Current assets
Debtors	4	527			30,425
Cash at bank and in hand		48,472			85,787
		48,999			116,212

Creditors: amounts falling due within one year	5	(4,112)			(24,301)

Net current assets			44,887			91,911

Total assets less current liabilities			45,627			92,897


Provisions for liabilities			(142)			(190)


Net assets			45,485			92,707

Capital and reserves
Called up share capital			100			100
Profit and loss account			45,385			92,607

Shareholder's funds			45,485			92,707

The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




N D Baker
Director
Approved by the board on 6 October 2026

Harriker Ltd
Notes to the Accounts
for the year ended 31 March 2026


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	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 from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Plant and machinery	25% reducing balance basis

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Pensions
	Contributions to defined contribution plans are expensed in the period to which they relate.


2	Employees		2026		2025
Number				Number

	Average number of persons employed by the company		3		3


3	Tangible fixed assets
					Plant and machinery etc
£
	Cost
	At 1 April 2025				4,828
	At 31 March 2026				4,828

	Depreciation
	At 1 April 2025				3,842
	Charge for the year				246
	At 31 March 2026				4,088

	Net book value
	At 31 March 2026				740
	At 31 March 2025				986


4	Debtors		2026		2025
£				£

	Trade debtors		527		4,212
	Other debtors		-		26,213
			527		30,425


5	Creditors: amounts falling due within one year		2026		2025
£				£

	Taxation and social security costs		2,248		4,302
	Other creditors		1,864		19,999
			4,112		24,301


6	Other information

	Harriker Ltd is a private company limited by shares and incorporated in England. Its registered office is:
	18 Dragonfly Way
	Allbrook
	Eastleigh
	Hampshire
	SO50 4DD