REGISTERED NUMBER: 12412905 (England and Wales)

Financial Statements for the Year Ended 31 January 2026

for

Harper Ashby Bowles Limited

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

3

DIRECTORS:

Mrs M A Choudry

Mrs I Choudry

Ms N S Abraham-Bello

Ms S E M Oxley

Ms F Ahmad

Ms Y F Mac

REGISTERED OFFICE:

The Retreat

406 Roding Lane South

Woodford Green

Essex

IG8 8EY

REGISTERED NUMBER:

12412905 (England and Wales)

ACCOUNTANTS:

Nordens

The Retreat

406 Roding Lane South

Woodford Green

Essex

IG8 8EY

FIXED ASSETS

Intangible assets

4

-

-

Property, plant and equipment

5

98,724

42,527

98,724

42,527

CURRENT ASSETS

Inventories

1,783,170

1,250,132

Debtors

6

408,241

178,768

Cash at bank and in hand

702,579

238,830

2,893,990

1,667,730

CREDITORS

Amounts falling due within one year

7

1,414,412

1,136,202

NET CURRENT ASSETS

1,479,578

531,528

TOTAL ASSETS LESS CURRENT LIABILITIES

1,578,302

574,055

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

1,578,202

573,955

SHAREHOLDERS' FUNDS

1,578,302

574,055

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2026 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 13 October 2026 and were signed on its behalf by:

Mrs I Choudry - Director

1.	STATUTORY INFORMATION

Harper Ashby Bowles Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Revenue is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2020, is being amortised evenly over its estimated useful life of five years.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Fixtures and fittings

-

15% on reducing balance

Computer equipment

-

25% on reducing balance

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the statement of financial position date.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 93 (2025 - 87 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 February 2025

and 31 January 2026

19,500

AMORTISATION

At 1 February 2025

and 31 January 2026

19,500

NET BOOK VALUE

At 31 January 2026

-

At 31 January 2025

-

5.	PROPERTY, PLANT AND EQUIPMENT

Fixtures

and

Computer

fittings

equipment

Totals

£

£

£

COST

At 1 February 2025

4,035

61,810

65,845

Additions

3,277

90,213

93,490

At 31 January 2026

7,312

152,023

159,335

DEPRECIATION

At 1 February 2025

865

22,453

23,318

Charge for year

967

36,326

37,293

At 31 January 2026

1,832

58,779

60,611

NET BOOK VALUE

At 31 January 2026

5,480

93,244

98,724

At 31 January 2025

3,170

39,357

42,527

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.1.26

31.1.25

£

£

Trade debtors

134,138

50,736

Amounts owed by associates

51,841

24,270

Other debtors

222,262

103,762

408,241

178,768

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.1.26

31.1.25

£

£

Bank loans and overdrafts

-

21,017

Trade creditors

173,542

110,648

Amounts owed to associates

470,538

536,108

Taxation and social security

832,714

456,983

Other creditors

(62,382

)

11,446

1,414,412

1,136,202

8.	RELATED PARTY DISCLOSURES

The Directors Mrs M A Choudry, Miss I A Choudry and Miss N S Abraham-Bello are considered to be the key management personnel.