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REGISTERED NUMBER: 05669158 (England and Wales)














Unaudited Financial Statements

for the Year Ended 31 January 2023

for

Andy Harmer Limited

Andy Harmer Limited (Registered number: 05669158)






Contents of the Financial Statements
for the Year Ended 31 January 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Andy Harmer Limited

Company Information
for the Year Ended 31 January 2023







DIRECTOR: A M Harmer





SECRETARY: M W R Emmerson





REGISTERED OFFICE: 79A High Street
Frodsham
Cheshire
WA6 7AN





REGISTERED NUMBER: 05669158 (England and Wales)





ACCOUNTANTS: Emmerson Accountancy Ltd
Atlantic Business Centre
Atlantic Street
Altrincham
Cheshire
WA14 5NQ

Andy Harmer Limited (Registered number: 05669158)

Balance Sheet
31 January 2023

31.1.23 31.1.22
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 11,792 11,830

CURRENT ASSETS
Debtors 5 7,278 16,493
Cash at bank 62,669 51,068
69,947 67,561
CREDITORS
Amounts falling due within one year 6 20,857 23,368
NET CURRENT ASSETS 49,090 44,193
TOTAL ASSETS LESS CURRENT
LIABILITIES

60,882

56,023

CREDITORS
Amounts falling due after more than one
year

7

18,481

27,087
NET ASSETS 42,401 28,936

CAPITAL AND RESERVES
Called up share capital 8 2 2
Retained earnings 9 42,399 28,934
SHAREHOLDERS' FUNDS 42,401 28,936

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2023 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.

Andy Harmer Limited (Registered number: 05669158)

Balance Sheet - continued
31 January 2023


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 24 July 2023 and were signed by:





A M Harmer - Director


Andy Harmer Limited (Registered number: 05669158)

Notes to the Financial Statements
for the Year Ended 31 January 2023

1. STATUTORY INFORMATION

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

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Equipment - 15% on reducing balance
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 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.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2022 - 2 ) .

Andy Harmer Limited (Registered number: 05669158)

Notes to the Financial Statements - continued
for the Year Ended 31 January 2023

4. TANGIBLE FIXED ASSETS
Fixtures
and Computer
Equipment fittings equipment Totals
£    £    £    £   
COST
At 1 February 2022 4,199 36,818 19,084 60,101
Additions - - 2,707 2,707
At 31 January 2023 4,199 36,818 21,791 62,808
DEPRECIATION
At 1 February 2022 991 31,144 16,136 48,271
Charge for year 481 851 1,413 2,745
At 31 January 2023 1,472 31,995 17,549 51,016
NET BOOK VALUE
At 31 January 2023 2,727 4,823 4,242 11,792
At 31 January 2022 3,208 5,674 2,948 11,830

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.1.23 31.1.22
£    £   
Trade debtors 7,278 11,634
Directors' current accounts - 4,859
7,278 16,493

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.1.23 31.1.22
£    £   
Trade creditors 1,407 1,574
Tax 8,037 10,611
Social security and other taxes 2,259 2,636
VAT 8,134 7,565
Directors' current accounts 23 -
Accrued expenses 997 982
20,857 23,368

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
31.1.23 31.1.22
£    £   
Other loans - 1-2 years 18,481 27,087

8. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 31.1.23 31.1.22
value: £    £   
2 Ordinary £1 2 2

Andy Harmer Limited (Registered number: 05669158)

Notes to the Financial Statements - continued
for the Year Ended 31 January 2023

9. RESERVES
Retained
earnings
£   

At 1 February 2022 28,934
Profit for the year 34,225
Dividends (20,760 )
At 31 January 2023 42,399