Caseware UK (AP4) 2022.0.179 2022.0.179 2022-10-312022-10-31No description of principal activitytrue82021-11-01false10falseThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 07082780 2021-11-01 2022-10-31 07082780 2020-11-01 2021-10-31 07082780 2022-10-31 07082780 2021-10-31 07082780 c:Director1 2021-11-01 2022-10-31 07082780 d:PlantMachinery 2021-11-01 2022-10-31 07082780 d:PlantMachinery 2022-10-31 07082780 d:PlantMachinery 2021-10-31 07082780 d:PlantMachinery d:OwnedOrFreeholdAssets 2021-11-01 2022-10-31 07082780 d:PlantMachinery d:LeasedAssetsHeldAsLessee 2021-11-01 2022-10-31 07082780 d:MotorVehicles 2021-11-01 2022-10-31 07082780 d:MotorVehicles 2022-10-31 07082780 d:MotorVehicles 2021-10-31 07082780 d:MotorVehicles d:OwnedOrFreeholdAssets 2021-11-01 2022-10-31 07082780 d:MotorVehicles d:LeasedAssetsHeldAsLessee 2021-11-01 2022-10-31 07082780 d:ComputerEquipment 2021-11-01 2022-10-31 07082780 d:ComputerEquipment 2022-10-31 07082780 d:ComputerEquipment 2021-10-31 07082780 d:ComputerEquipment d:OwnedOrFreeholdAssets 2021-11-01 2022-10-31 07082780 d:ComputerEquipment d:LeasedAssetsHeldAsLessee 2021-11-01 2022-10-31 07082780 d:OwnedOrFreeholdAssets 2021-11-01 2022-10-31 07082780 d:LeasedAssetsHeldAsLessee 2021-11-01 2022-10-31 07082780 d:CurrentFinancialInstruments 2022-10-31 07082780 d:CurrentFinancialInstruments 2021-10-31 07082780 d:Non-currentFinancialInstruments 2022-10-31 07082780 d:Non-currentFinancialInstruments 2021-10-31 07082780 d:CurrentFinancialInstruments d:WithinOneYear 2022-10-31 07082780 d:CurrentFinancialInstruments d:WithinOneYear 2021-10-31 07082780 d:Non-currentFinancialInstruments d:AfterOneYear 2022-10-31 07082780 d:Non-currentFinancialInstruments d:AfterOneYear 2021-10-31 07082780 d:Non-currentFinancialInstruments d:BetweenOneTwoYears 2022-10-31 07082780 d:Non-currentFinancialInstruments d:BetweenOneTwoYears 2021-10-31 07082780 d:Non-currentFinancialInstruments d:BetweenTwoFiveYears 2022-10-31 07082780 d:Non-currentFinancialInstruments d:BetweenTwoFiveYears 2021-10-31 07082780 d:ShareCapital 2022-10-31 07082780 d:ShareCapital 2021-10-31 07082780 d:RetainedEarningsAccumulatedLosses 2022-10-31 07082780 d:RetainedEarningsAccumulatedLosses 2021-10-31 07082780 c:FRS102 2021-11-01 2022-10-31 07082780 c:AuditExempt-NoAccountantsReport 2021-11-01 2022-10-31 07082780 c:FullAccounts 2021-11-01 2022-10-31 07082780 c:PrivateLimitedCompanyLtd 2021-11-01 2022-10-31 07082780 d:HirePurchaseContracts d:WithinOneYear 2022-10-31 07082780 d:HirePurchaseContracts d:BetweenOneFiveYears 2022-10-31 07082780 d:HirePurchaseContracts d:BetweenOneFiveYears 2021-10-31 07082780 d:HirePurchaseContracts d:WithinOneYear 2021-10-31 07082780 2 2021-11-01 2022-10-31 07082780 d:PlantMachinery d:LeasedAssetsHeldAsLessee 2022-10-31 07082780 d:PlantMachinery d:LeasedAssetsHeldAsLessee 2021-10-31 07082780 d:MotorVehicles d:LeasedAssetsHeldAsLessee 2022-10-31 07082780 d:MotorVehicles d:LeasedAssetsHeldAsLessee 2021-10-31 07082780 d:LeasedAssetsHeldAsLessee 2022-10-31 07082780 d:LeasedAssetsHeldAsLessee 2021-10-31 iso4217:GBP xbrli:pure

Registered number: 07082780









HARRISON CIVILS LIMITED







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 OCTOBER 2022

 
HARRISON CIVILS LIMITED
REGISTERED NUMBER: 07082780

BALANCE SHEET
AS AT 31 OCTOBER 2022

2022
2021
Note
£
£

Fixed assets
  

Tangible assets
 6 
210,089
287,434

  
210,089
287,434

Current assets
  

Stocks
 4 
50,000
45,000

Debtors: amounts falling due within one year
 5 
429,912
400,601

Cash at bank and in hand
 7 
4,627
1,294

  
484,539
446,895

Creditors: amounts falling due within one year
 8 
(491,741)
(308,874)

Net current (liabilities)/assets
  
 
 
(7,202)
 
 
138,021

Total assets less current liabilities
  
202,887
425,455

Creditors: amounts falling due after more than one year
 9 
(180,598)
(291,241)

  

Net assets
  
22,289
134,214


Capital and reserves
  

Called up share capital 
  
100
100

Profit and loss account
  
22,189
134,114

  
22,289
134,214


Page 1

 
HARRISON CIVILS LIMITED
REGISTERED NUMBER: 07082780
    
BALANCE SHEET (CONTINUED)
AS AT 31 OCTOBER 2022

The director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The Company's financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the profit and loss account in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 27 October 2023.




................................................
R D Harrison
Director

The notes on pages 3 to 10 form part of these financial statements.

Page 2

 
HARRISON CIVILS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2022

1.


General information

Harrison Civils Limited is a private company, limited by shares and incorporated in England and Wales, United Kingdom with a registration number 07082780. The address of the registered office is Old Station Road, Loughton, Essex, IG10 4PL.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

The preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgement in applying the Company's accounting policies.

The following principal accounting policies have been applied:

 
2.2

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:
the amount of revenue can be measured reliably;
it is probable that the Company will receive the consideration due under the contract;
the stage of completion of the contract at the end of the reporting period can be measured reliably; and
the costs incurred and the costs to complete the contract can be measured reliably.

 
2.3

Government grants

Grants are accounted under the accruals model as permitted by FRS 102. Grants relating to expenditure on tangible fixed assets are credited to profit or loss at the same rate as the depreciation on the assets to which the grant relates. The deferred element of grants is included in creditors as deferred income.
Grants of a revenue nature are recognised in the Profit and loss account in the same period as the related expenditure.

 
2.4

Interest income

Interest income is recognised in profit or loss using the effective interest method.

Page 3

 
HARRISON CIVILS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2022

2.Accounting policies (continued)

 
2.5

Finance costs

Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

 
2.6

Borrowing costs

All borrowing costs are recognised in profit or loss in the year in which they are incurred.

 
2.7

Pensions

Defined contribution pension plan

The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations.

The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Balance sheet. The assets of the plan are held separately from the Company in independently administered funds.

 
2.8

Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income.

 
2.9

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Page 4

 
HARRISON CIVILS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2022

2.Accounting policies (continued)


2.9
Tangible fixed assets (continued)

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method.

Depreciation is provided on the following basis:

Plant & machinery
-
25% straight line
Motor vehicles
-
25% straight line
Computer equipment
-
25% straight line

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

 
2.10

Stocks

Stocks are stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell. Cost is based on the cost of purchase on a weighted average basis. Work in progress and finished goods include labour and attributable overheads.

At each balance sheet date, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in profit or loss.

 
2.11

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

 
2.12

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

 
2.13

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

 
2.14

Financial instruments

The Company has elected to apply the provisions of Section 11 “Basic Financial Instruments” of FRS 102 to all of its financial instruments.

Page 5

 
HARRISON CIVILS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2022

2.Accounting policies (continued)

 
2.15

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.


3.


Employees

The average monthly number of employees, including the director, during the year was as follows:


        2022
        2021
            No.
            No.







Director
1
1



Employee
7
9

8
10


4.


Stocks

2022
2021
£
£

Finished goods and goods for resale
50,000
45,000

50,000
45,000



5.


Debtors

2022
2021
£
£


Trade debtors
46,559
39,640

Other debtors
380,990
358,694

Prepayments and accrued income
2,363
2,267

429,912
400,601


Page 6

 
HARRISON CIVILS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2022

6.


Tangible fixed assets





Plant & machinery
Motor vehicles
Computer equipment
Total

£
£
£
£



Cost or valuation


At 1 November 2021
392,793
160,842
1,005
554,640


Additions
19,451
53,203
8,432
81,086


Disposals
(34,995)
(16,245)
-
(51,240)



At 31 October 2022

377,249
197,800
9,437
584,486



Depreciation


At 1 November 2021
194,026
72,786
394
267,206


Charge for the year on owned assets
24,172
18,440
2,359
44,971


Charge for the year on financed assets
46,383
23,210
-
69,593


Disposals
(2,916)
(4,457)
-
(7,373)



At 31 October 2022

261,665
109,979
2,753
374,397



Net book value



At 31 October 2022
115,584
87,821
6,684
210,089



At 31 October 2021
198,767
88,056
611
287,434

The net book value of assets held under finance leases or hire purchase contracts, included above, are as follows:


2023
2022
£
£



Plant and machinery
88,572
153,284

Motor vehicles
71,304
53,099

159,876
206,383

Page 7

 
HARRISON CIVILS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2022

7.


Cash and cash equivalents

2022
2021
£
£

Cash at bank and in hand
4,627
1,294

Less: bank overdrafts
(47,007)
(44,903)

(42,380)
(43,609)



8.


Creditors: Amounts falling due within one year

2022
2021
£
£

Bank overdrafts
47,007
44,903

Bank loans
32,000
13,333

Trade creditors
276,486
138,186

Corporation tax
-
598

Other taxation and social security
46,751
2,074

Obligations under finance lease and hire purchase contracts
69,884
85,850

Other creditors
15,763
19,649

Accruals and deferred income
3,850
4,281

491,741
308,874



9.


Creditors: Amounts falling due after more than one year

2022
2021
£
£

Bank loans
82,667
133,333

Net obligations under finance leases and hire purchase contracts
97,931
157,908

180,598
291,241


Page 8

 
HARRISON CIVILS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2022

10.


Loans


Analysis of the maturity of loans is given below:


2022
2021
£
£

Amounts falling due within one year

Bank loans
32,000
13,333


32,000
13,333

Amounts falling due 1-2 years

Bank loans
32,000
32,000


32,000
32,000

Amounts falling due 2-5 years

Bank loans
50,667
101,333


50,667
101,333


114,667
146,666



11.


Hire purchase and finance leases


Minimum lease payments under hire purchase fall due as follows:

2022
2021
£
£


Within one year
75,986
76,795

Between 1-2 years
104,005
172,933

179,991
249,728

Page 9

 
HARRISON CIVILS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2022

12.


Related party transactions

At the year end the following amounts were due from/(to) the related parties:


2022
2022
2022
2021
£
£
£
£

Key management personnel remuneration
9,600
-
-
9,500
Key management personnel
-
108,751
-
119,259
Entities under common control
-
-
225,989
202,570
9,600
108,751
225,989
331,329

 
Page 10