Registration number: 08986447

Harliza Limited

Contents

Company Information	1
Balance Sheet	2
Notes to the Unaudited Financial Statements	3 to 6

Harliza Limited

Company Information

Directors

Mr M A Wingfield Mrs S Wingfield

Registered office

The Old Exchange 521 Wimborne Road East Ferndown Dorset BH22 9NH

Accountants

Wilkinsons Accountants Limited Chartered Certified Accountants The Old Exchange 521 Wimborne Road East Ferndown Dorset BH22 9NH

Harliza Limited

(Registration number: 08986447)
Balance Sheet as at 30 April 2026

	Note	2026 £	2025 £
Fixed assets
Tangible assets	4	54	72
Investments	5	50,051	50,050
		50,105	50,122
Current assets
Debtors	6	338,199	534,233
Cash at bank and in hand		21,426	691
		359,625	534,924
Creditors: Amounts falling due within one year	7	(406,530)	(578,251)
Net current liabilities		(46,905)	(43,327)
Net assets		3,200	6,795
Capital and reserves
Called up share capital		101	100
Retained earnings		3,099	6,695
Shareholders' funds		3,200	6,795

For the financial year ending 30 April 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 15 October 2026 and signed on its behalf by:
 

......................................... Mr M A Wingfield Director

Harliza Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 April 2026

1	General information

The company is a private company limited by share capital, incorporated in England.

The address of its registered office is:
The Old Exchange
521 Wimborne Road East
Ferndown
Dorset
BH22 9NH

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

The financial statements are prepared in sterling, which is the functional currency of the entity, and rounded to the nearest £1.

Going concern

The financial statements have been prepared on a going concern basis.

Revenue recognition

Turnover represents amounts chargeable in respect of the sale of goods and services to customers.

Tax

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Fixtures and fittings	25% reducing balance

Harliza Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 April 2026

2	Accounting policies (continued)

Business combinations

Business combinations are accounted for using the purchase method. The consideration for each acquisition is measured at the aggregate of the fair values at acquisition date of assets given, liabilities incurred or assumed, and equity instruments issued by the group in exchange for control of the acquired, plus any costs directly attributable to the business combination. When a business combination agreement provides for an adjustment to the cost of the combination contingent on future events, the group includes the estimated amount of that adjustment in the cost of the combination at the acquisition date if the adjustment is probable and can be measured reliably.

Investments

Investments in equity shares which are publicly traded or where the fair value can be measured reliably are initially measured at fair value, with changes in fair value recognised in profit or loss. Investments in equity shares which are not publicly traded and where fair value cannot be measured reliably are measured at cost less impairment.


Interest income on debt securities, where applicable, is recognised in income using the effective interest method. Dividends on equity securities are recognised in income when receivable.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 0 (2025 - 0).

Harliza Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 April 2026

4	Tangible assets

	Furniture fittings and equipment  £	Total £
Cost or valuation
At 1 May 2025	958	958
At 30 April 2026	958	958
Depreciation
At 1 May 2025	886	886
Charge for the year	18	18
At 30 April 2026	904	904
Carrying amount
At 30 April 2026	54	54
At 30 April 2025	72	72

5	Investments

	2026 £	2025 £
Investments in subsidiaries	50,051	50,050