REGISTERED NUMBER: 01689625 (England and Wales)

HAROLD TRADING LIMITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

Page

Company Information

1

Balance Sheet

2

to

3

Notes to the Financial Statements

4

to

6

DIRECTORS:

J Gluck

H Gluck

SECRETARY:

J Gluck

REGISTERED OFFICE:

First Floor

94 Stamford Hill

London

N16 6XS

REGISTERED NUMBER:

01689625 (England and Wales)

ACCOUNTANTS:

Sugarwhite Meyer Accountants Ltd

First Floor

94 Stamford Hill

London

N16 6XS

FIXED ASSETS

Tangible assets

5

57

67

Investment property

6

250,000

250,000

250,057

250,067

CURRENT ASSETS

Debtors

7

2,501

963

Cash at bank

516

1,773

3,017

2,736

CREDITORS

Amounts falling due within one year

8

4,084

3,260

NET CURRENT LIABILITIES

(1,067

)

(524

)

TOTAL ASSETS LESS CURRENT LIABILITIES

248,990

249,543

CREDITORS

Amounts falling due after more than one year

9

(35,640

)

(33,623

)

PROVISIONS FOR LIABILITIES

10

(23,829

)

(24,697

)

NET ASSETS

189,521

191,223

CAPITAL AND RESERVES

Called up share capital

2

2

Fair value reserve

181,566

180,698

Retained earnings

7,953

10,523

SHAREHOLDERS' FUNDS

189,521

191,223

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 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 Profit and Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 25 August 2026 and were signed on its behalf by:

H Gluck - Director

1.	STATUTORY INFORMATION

Harold Trading 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.	STATEMENT OF COMPLIANCE

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.

3.	ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements have been prepared on the historical cost basis, as modified to include investment properties measured at fair value through profit or loss.

Significant judgements and estimates

In the application of the company's accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amounts of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. The estimates and underlying assumptions are reviewed on an ongoing basis.

Turnover

Turnover is recognised at the fair value of the consideration receivable in respect of services provided in the normal course of business. The turnover of the company is represented by rents and charges receivable in respect of the company's investment portfolio.

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

Investment property

Investment property is initially recorded at cost, which includes purchase price and any directly attributable expenditure. It is revalued to its fair value at each reporting date and any changes in fair value are recognised in profit or loss.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, 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.

4.	EMPLOYEES AND DIRECTORS

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

5.	TANGIBLE FIXED ASSETS

Fixtures

and

fittings

£

COST

At 1 April 2025

and 31 March 2026

1,785

DEPRECIATION

At 1 April 2025

1,718

Charge for year

10

At 31 March 2026

1,728

NET BOOK VALUE

At 31 March 2026

57

At 31 March 2025

67

6.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 April 2025

and 31 March 2026

250,000

NET BOOK VALUE

At 31 March 2026

250,000

At 31 March 2025

250,000

The fair value of the investment properties has been arrived at on the basis of a valuation carried out by the company's directors who have the experience and expertise required to undertake such an exercise. The valuation was made on an open market value basis by reference to market evidence of transaction prices for similar properties in the same location.

The historical cost of investment properties at 31 March 2026 is £44,605.

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

1,682

-

Other debtors

819

963

2,501

963

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Other creditors

4,084

3,260

9.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Other creditors

35,640

33,623

Amounts falling due in more than five years:

Repayable by instalments

Other loans more 5yrs instal

35,640

33,623

10.	PROVISIONS FOR LIABILITIES

2026

2025

£

£

Deferred tax

23,829

24,697

Deferred

tax

£

Balance at 1 April 2025

24,697

Credit to Profit and Loss Account during year

(868

)

Balance at 31 March 2026

23,829

Deferred tax arises from the revaluation of investment properties, reduced by the availability of tax losses carried forward.

11.	RELATED PARTY DISCLOSURES

Other creditors falling due within one year include amounts aggregating £819 (2025: £Nil) due to a related company under common control.

Other creditors falling due after more than one year represent amounts due to a related company under common control.