Company No: 10053765 (England and Wales)

Contents

• Company Information
• Accountants' Report
• Balance Sheet
• Notes to the Financial Statements

Director

H R J Hardy

Registered office	2nd Floor 168 Shoreditch High Street
	London
	E1 6RA
	United Kingdom

Company number

10053765 (England and Wales)

Accountant	Kreston Reeves LLP
	2nd Floor, Maritime Place
	Quayside
	Chatham Maritime
	Chatham
	Kent
	ME4 4QZ

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Harlight Limited for the financial year ended 31 March 2026 which comprise the Balance Sheet and the related notes 1 to 7 from the Company’s accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at www.icaew.com/regulation.

This report is made solely to the Director of Harlight Limited, as a body, in accordance with the terms of our engagement letter dated 23 December 2024. Our work has been undertaken solely to prepare for your approval the financial statements of Harlight Limited and state those matters that we have agreed to state to the director of Harlight Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Harlight Limited and its Director as a body for our work or for this report.

It is your duty to ensure that Harlight Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Harlight Limited. You consider that Harlight Limited is exempt from the statutory audit requirement for the financial year.

We have not been instructed to carry out an audit or a review of the financial statements of Harlight Limited. 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 statutory financial statements.

Kreston Reeves LLP

2nd Floor, Maritime Place
Quayside
Chatham Maritime
Chatham
Kent
ME4 4QZ

27 October 2026

	Note	2026		2025
		£		£
Fixed assets
Investments	3	5,050		5,050
		5,050		5,050
Current assets
Debtors
- due after more than one year	4	563,211		562,211
Cash at bank and in hand		76		67
		563,287		562,278
Creditors: amounts falling due within one year	5	( 656,001)		( 735,218)
Net current liabilities		(92,714)		(172,940)
Total assets less current liabilities		(87,664)		(167,890)
Net liabilities		( 87,664)		( 167,890)
Capital and reserves
Called-up share capital		2		2
Profit and loss account		( 87,666 )		( 167,892 )
Total shareholders' deficit		( 87,664)		( 167,890)

For the financial 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.

Director's responsibilities:

• The members have not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
• The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Statement of Income and Retained Earnings has not been delivered.

The financial statements of Harlight Limited (registered number: 10053765) were approved and authorised for issue by the Director on 27 October 2026. They were signed on its behalf by:

H R J Hardy Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

Harlight Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is 2nd Floor 168 Shoreditch High Street, London, E1 6RA, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Going concern

The company meets its working capital requirements through the financial support of its shareholder and director, H Hardy. H Hardy considers it appropriate to prepare the financial statements on a going concern basis as it is not envisaged that this financial support will be withdrawn.

Turnover

Turnover is stated net of VAT and trade discounts and is recognised when the significant risks and rewards are considered to have been transferred to the buyer. Turnover from the supply of services represents the value of services provided under contracts to the extent that there is a right to consideration and is recorded at the fair value of the consideration received or receivable. Where a contract has only been partially completed at the Balance Sheet date turnover represents the fair value of the service provided to date based on the stage of completion of the contract activity at the Balance Sheet date. Where payments are received from customers in advance of services provided, the amounts are recorded as deferred income and included as part of creditors due within one year.

Trade and other debtors

Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method less impairment losses for bad and doubtful debts, except where the effect of discounting would be immaterial. In such cases the receivables are stated at cost less impairment losses for bad and doubtful debts.

Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in creditors: amounts falling due within one year.

Trade and other creditors

Trade and other creditors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest rate method, unless the effect of discounting would be immaterial, in which case they are stated at cost.

Associates and joint ventures

Associates and Joint Ventures are held at cost less impairment.

2. Employees

	2026		2025
	Number		Number
Monthly average number of persons employed by the Company during the year, including the director	1		1

3. Fixed asset investments

	Investments in associates		Total
	£		£
Cost or valuation before impairment
At 01 April 2025	5,050		5,050
At 31 March 2026	5,050		5,050
Carrying value at 31 March 2026	5,050		5,050
Carrying value at 31 March 2025	5,050		5,050

4. Debtors

	2026		2025
	£		£
Debtors: amounts falling due after more than one year
Amounts owed by associates	563,211		562,211

5. Creditors: amounts falling due within one year

	2026		2025
	£		£
Amounts owed to director	652,762		732,164
Accruals	3,239		3,054
	656,001		735,218

6. Related party transactions

At the balance sheet date, the company owed the director £652,762 which is shown within other creditors. All other transactions that arose with related parties during the current and prior years, were done so under normal market conditions.

7. Ultimate controlling party

The company is controlled by Mr and Mrs Hardy, due to them owning the whole of the issued share capital.