REGISTERED NUMBER: 13179537 (England and Wales)

Unaudited Financial Statements for the Year Ended 28 February 2026

for

Harpin Holdings Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

S J D Harpin

REGISTERED OFFICE:

Vivactive House

3 Hollinswood Court

Stafford Park 1

Telford

Shropshire

TF3 3DE

REGISTERED NUMBER:

13179537 (England and Wales)

ACCOUNTANTS:

Haines Watts Wolverhampton Limited

Keepers Lane

The Wergs

Wolverhampton

West Midlands

WV6 8UA

CURRENT ASSETS

Debtors

4

1

1

Investments

5

3,982,316

3,982,316

TOTAL ASSETS LESS CURRENT LIABILITIES

3,982,317

3,982,317

CAPITAL AND RESERVES

Called up share capital

3,982,317

3,982,317

3,982,317

3,982,317

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28 February 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 28 February 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 director and authorised for issue on 30 October 2026 and were signed by:

S J D Harpin - Director

1.	STATUTORY INFORMATION

Harpin Holdings 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.

Financial instruments

Debt instruments are subsequently measured at amortised cost.

Where investments in non-convertible preference shares and non-puttable ordinary shares or

preference shares are publicly traded or their fair value can otherwise be measured reliably, the

investment is subsequently measured at fair value with changes in fair value recognised in profit

or loss. All other such investments are subsequently measured at cost less impairment.

Other financial instruments, including derivatives, are initially recognised at fair value, unless

payment for an asset is deferred beyond normal business terms or financed at a rate of interest

that is not a market rate, in which case the asset is measured at the present value of the future

payments discounted at a market rate of interest for a similar debt instrument.

Other financial instruments are subsequently measured at fair value, with any changes

recognised in profit or loss, with the exception of hedging instruments in a designated hedging

relationship.

Financial assets that are measured at cost or amortised cost are reviewed for objective evidence

of impairment at the end of each reporting date. If there is objective evidence of impairment, an

impairment loss is recognised in profit or loss immediately.

For all equity instruments regardless of significance, and other financial assets that are

individually significant, these are assessed individually for impairment. Other financial assets are

either assessed individually or grouped on the basis of similar credit risk characteristics.

Any reversals of impairment are recognised in profit or loss immediately, to the extent that the

reversal does not result in a carrying amount of the financial asset that exceeds what the carrying

amount would have been had the impairment not previously been recognised.

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 balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

Impairment of fixed assets

A review for indicators of impairment is carried out at each reporting date, with the recoverable

amount being estimated where such indicators exist. Where the carrying value exceeds the

recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for

possible reversal at each reporting date.

For the purposes of impairment testing, when it is not possible to estimate the recoverable

amount of an individual asset, an estimate is made of the recoverable amount of the cashgenerating

unit to which the asset belongs. The cash-generating unit is the smallest identifiable

group of assets that includes the asset and generates cash inflows that largely independent of the

cash inflows from other assets or groups of assets.

For impairment testing of goodwill, the goodwill acquired in a business combination is, from the

acquisition date, allocated to each of the cash-generating units that are expected to benefit from

the synergies of the combination, irrespective of whether other assets or liabilities of the company

are assigned to those units.

Investments in joint ventures

Investments in jointly controlled entities accounted for in accordance with the cost model are

recorded at cost less any accumulated impairment losses.

Investments in jointly controlled entities accounted for in accordance with the fair value model are

initially recorded at the transaction price. At each reporting date, the investments are measured at

fair value, with changes in fair value recognised in other comprehensive income/profit or loss.

Where it is impracticable to measure fair value reliably the cost model will be adopted.

Dividends and other distributions received from the investment are recognised as income without

regard to whether the distributions are from accumulated profits of the joint venture arising before

or after the date of acquisition.

Investments in associates

Investments in associates accounted for in accordance with the cost model are recorded at cost

less any accumulated impairment losses.

Investments in associates accounted for in accordance with the fair value model are initially

recorded at the transaction price. At each reporting date, the investments are measured at fair

value, with changes in fair value recognised in other comprehensive income/profit or loss. Where

it is impracticable to measure fair value reliably the cost model will be adopted.

Dividends and other distributions received from the investment are recognised as income without

regard to whether the distributions are from accumulated profits of the associate arising before or

after the date of acquisition.

3.	EMPLOYEES AND DIRECTORS

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

4.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Other debtors

1

1

5.	CURRENT ASSET INVESTMENTS

2026

2025

£

£

Shares in group undertakings

3,982,316

3,982,316