1 February 2022 false No description of principal activity Taxfiler 2023.9.1 00159623business:PrivateLimitedCompanyLtd2022-02-012023-01-31 001596232022-01-31 001596232022-02-012023-01-31 00159623business:AuditExemptWithAccountantsReport2022-02-012023-01-31 00159623business:AbridgedAccounts2022-02-012023-01-31 001596232023-01-31 00159623business:Director12022-02-012023-01-31 00159623business:Director22022-02-012023-01-31 00159623business:RegisteredOffice2022-02-012023-01-31 001596232022-01-31 00159623core:WithinOneYear2023-01-31 00159623core:WithinOneYear2022-01-31 00159623core:AfterOneYear2023-01-31 00159623core:AfterOneYear2022-01-31 00159623core:ShareCapitalcore:PreviouslyStatedAmount2023-01-31 00159623core:ShareCapitalcore:PreviouslyStatedAmount2022-01-31 00159623core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2023-01-31 00159623core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2022-01-31 00159623core:PreviouslyStatedAmount2023-01-31 00159623core:PreviouslyStatedAmount2022-01-31 00159623business:SmallEntities2022-02-012023-01-31 00159623countries:EnglandWales2022-02-012023-01-31 00159623core:PlantMachinery2022-02-012023-01-31 0015962312022-02-012023-01-31 001596232021-02-012022-01-31 iso4217:GBP xbrli:pure
Company Registration No. 00159623 (England and Wales)
Pleasance & Harper,Limited Unaudited accounts for the year ended 31 January 2023
Pleasance & Harper,Limited Unaudited accounts Contents
Page
- 2 -
Pleasance & Harper,Limited Company Information for the year ended 31 January 2023
Directors
Sally Harper Mark Harper
Company Number
00159623 (England and Wales)
Registered Office
54 BROAD STREET HEREFORD HR4 9AB ENGLAND
Accountants
Walton & Harvey Limited Office 8, North Courtyard Woodlands Bradley Stoke Bristol BS32 4NQ
- 3 -
Pleasance & Harper,Limited Statement of financial position as at 31 January 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Tangible assets
483,144 
483,786 
Investments
9,998 
9,998 
493,142 
493,784 
Current assets
Debtors
376,857 
336,310 
Cash at bank and in hand
147,740 
158,810 
524,597 
495,120 
Creditors: amounts falling due within one year
(40,935)
(44,193)
Net current assets
483,662 
450,927 
Total assets less current liabilities
976,804 
944,711 
Creditors: amounts falling due after more than one year
(113,020)
(115,956)
Net assets
863,784 
828,755 
Capital and reserves
Called up share capital
28,301 
28,301 
Profit and loss account
835,483 
800,454 
Shareholders' funds
863,784 
828,755 
For the year ending 31 January 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
The members have agreed to the preparation of abridged accounts for the year in accordance with Section 444(2A).
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 20 October 2023 and were signed on its behalf by
Mark Harper Director Company Registration No. 00159623
- 4 -
Pleasance & Harper,Limited Notes to the Accounts for the year ended 31 January 2023
1
Statutory information
Pleasance & Harper,Limited is a private company, limited by shares, registered in England and Wales, registration number 00159623. The registered office is 54 BROAD STREET, HEREFORD, HR4 9AB, ENGLAND.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
25% Striaght Line
4
Tangible fixed assets
Total 
£ 
Cost or valuation
At 1 February 2022
511,628 
At 31 January 2023
511,628 
Depreciation
At 1 February 2022
27,842 
Charge for the year
642 
At 31 January 2023
28,484 
Net book value
At 31 January 2023
483,144 
At 31 January 2022
483,786 
- 5 -
Pleasance & Harper,Limited Notes to the Accounts for the year ended 31 January 2023
5
Transactions with related parties
During the year the company received rent from a subsidiary which it has a controlling interest in. During the year there was a rent reduction, which was made on the basis that an external 3rd party had established that the rent the subsidiary had been paying was overcharged. A total of rent reduction was made amounting to £23,000. This was broken up as follows: An in year adjustment was made for overcharged rent during the trading period ended 2022 of £8,750. For the current trading period a rent reduction of £14,250 had been agreed by both parties.
6
Post balance sheet events
There has been an adjustment for interest previously claimed where corporation tax relief was received, but the balance of the loans outstanding had not been adjusted from the following accounting periods: 31/01/2017 - £10,353.00 The adjustment has been made to the retained profits for the year ended 31/01/2022, so the balance brought forward reflects the true brought forward balance, as well as the loans outstanding at the end of the period.
7
Average number of employees
During the year the average number of employees was 2 (2022: 2).
- 6 -