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REGISTERED NUMBER: 06003687









E. A. Harris & Co Limited

Unaudited Financial Statements

for the Year Ended 31 January 2023






E. A. Harris & Co Limited (Registered number: 06003687)






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


E. A. Harris & Co Limited

Company Information
for the Year Ended 31 January 2023







DIRECTOR: G Connah





REGISTERED OFFICE: Transport House
54 Chester Road East
Shotton
Flintshire
CH5 1QA





REGISTERED NUMBER: 06003687





ACCOUNTANTS: Henry R. Davis & Co. Limited
Chartered Accountants
33 Chester Road West
Queensferry
Deeside
Flintshire
CH5 1SA

E. A. Harris & Co Limited (Registered number: 06003687)

Balance Sheet
31 January 2023

31.1.23 31.1.22
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 23,500 29,500
Tangible assets 5 3,790 4,459
27,290 33,959

CURRENT ASSETS
Debtors 6 98,198 103,808
Cash at bank and in hand 2,816,903 4,143,079
2,915,101 4,246,887
CREDITORS
Amounts falling due within one year 7 2,902,865 4,229,667
NET CURRENT ASSETS 12,236 17,220
TOTAL ASSETS LESS CURRENT LIABILITIES 39,526 51,179

CREDITORS
Amounts falling due after more than one
year

8

(54,980

)

(48,657

)

PROVISIONS FOR LIABILITIES (720 ) (1,147 )
NET (LIABILITIES)/ASSETS (16,174 ) 1,375

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings (16,274 ) 1,275
SHAREHOLDERS' FUNDS (16,174 ) 1,375

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.

E. A. Harris & Co Limited (Registered number: 06003687)

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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 26 October 2023 and were signed by:





G Connah - Director


E. A. Harris & Co Limited (Registered number: 06003687)

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

1. STATUTORY INFORMATION

E. A. Harris & Co Limited is a private company, limited by shares , registered in Not specified/Other. 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.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2007, is being amortised evenly over its estimated useful life of twenty years.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

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 - 15% on reducing balance

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

E. A. Harris & Co Limited (Registered number: 06003687)

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

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 9 (2022 - 9 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 February 2022
and 31 January 2023 120,000
AMORTISATION
At 1 February 2022 90,500
Charge for year 6,000
At 31 January 2023 96,500
NET BOOK VALUE
At 31 January 2023 23,500
At 31 January 2022 29,500

5. TANGIBLE FIXED ASSETS
Fixtures
and Computer
fittings equipment Totals
£    £    £   
COST
At 1 February 2022
and 31 January 2023 14,421 19,684 34,105
DEPRECIATION
At 1 February 2022 13,180 16,466 29,646
Charge for year 186 483 669
At 31 January 2023 13,366 16,949 30,315
NET BOOK VALUE
At 31 January 2023 1,055 2,735 3,790
At 31 January 2022 1,241 3,218 4,459

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.1.23 31.1.22
£    £   
Trade debtors 56,328 70,705
Amounts recoverable on contract 25,237 27,093
Other debtors 16,633 6,010
98,198 103,808

E. A. Harris & Co Limited (Registered number: 06003687)

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

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.1.23 31.1.22
£    £   
Bank loans and overdrafts 55,589 47,532
Trade creditors 6,793 4,860
Taxation and social security 12,171 21,113
Other creditors 2,828,312 4,156,162
2,902,865 4,229,667

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
31.1.23 31.1.22
£    £   
Bank loans 54,980 48,657

9. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 January 2023 and 31 January 2022:

31.1.23 31.1.22
£    £   
G Connah
Balance outstanding at start of year 4,418 (10,332 )
Amounts advanced 7,403 14,750
Amounts repaid - -
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 11,821 4,418

10. GOING CONCERN

The company had liabilities that exceed assets at 31st January 2023. The director considers it appropriate to continue to adopt the going concern basis in preparing the financial statements. This assumes that the company will continue in operation for the foreseeable future, with the financial support of the creditors and the director.