2022-04-012023-03-312023-03-31false09456552HARP & HARP LTD2023-10-2671111iso4217:GBPxbrli:pure094565522022-04-01094565522023-03-31094565522022-04-012023-03-31094565522021-04-01094565522022-03-31094565522021-04-012022-03-3109456552bus:SmallEntities2022-04-012023-03-3109456552bus:AuditExempt-NoAccountantsReport2022-04-012023-03-3109456552bus:FullAccounts2022-04-012023-03-3109456552bus:PrivateLimitedCompanyLtd2022-04-012023-03-3109456552core:WithinOneYear2023-03-3109456552core:AfterOneYear2023-03-3109456552core:WithinOneYear2022-03-3109456552core:AfterOneYear2022-03-3109456552core:ShareCapital2023-03-3109456552core:SharePremium2023-03-3109456552core:RevaluationReserve2023-03-3109456552core:OtherReservesSubtotal2023-03-3109456552core:RetainedEarningsAccumulatedLosses2023-03-3109456552core:ShareCapital2022-03-3109456552core:SharePremium2022-03-3109456552core:RevaluationReserve2022-03-3109456552core:OtherReservesSubtotal2022-03-3109456552core:RetainedEarningsAccumulatedLosses2022-03-3109456552core:LandBuildings2023-03-3109456552core:PlantMachinery2023-03-3109456552core:Vehicles2023-03-3109456552core:FurnitureFittings2023-03-3109456552core:OfficeEquipment2023-03-3109456552core:NetGoodwill2023-03-3109456552core:IntangibleAssetsOtherThanGoodwill2023-03-3109456552core:ListedExchangeTraded2023-03-3109456552core:UnlistedNon-exchangeTraded2023-03-3109456552core:LandBuildings2022-03-3109456552core:PlantMachinery2022-03-3109456552core:Vehicles2022-03-3109456552core:FurnitureFittings2022-03-3109456552core:OfficeEquipment2022-03-3109456552core:NetGoodwill2022-03-3109456552core:IntangibleAssetsOtherThanGoodwill2022-03-3109456552core:ListedExchangeTraded2022-03-3109456552core:UnlistedNon-exchangeTraded2022-03-3109456552core:LandBuildings2022-04-012023-03-3109456552core:PlantMachinery2022-04-012023-03-3109456552core:Vehicles2022-04-012023-03-3109456552core:FurnitureFittings2022-04-012023-03-3109456552core:OfficeEquipment2022-04-012023-03-3109456552core:NetGoodwill2022-04-012023-03-3109456552core:IntangibleAssetsOtherThanGoodwill2022-04-012023-03-3109456552core:ListedExchangeTraded2022-04-012023-03-3109456552core:UnlistedNon-exchangeTraded2022-04-012023-03-3109456552core:MoreThanFiveYears2022-04-012023-03-3109456552core:Non-currentFinancialInstruments2023-03-3109456552core:Non-currentFinancialInstruments2022-03-3109456552dpl:CostSales2022-04-012023-03-3109456552dpl:DistributionCosts2022-04-012023-03-3109456552dpl:AdministrativeExpenses2022-04-012023-03-3109456552core:LandBuildings2022-04-012023-03-3109456552core:PlantMachinery2022-04-012023-03-3109456552core:Vehicles2022-04-012023-03-3109456552core:FurnitureFittings2022-04-012023-03-3109456552core:OfficeEquipment2022-04-012023-03-3109456552core:NetGoodwill2022-04-012023-03-3109456552core:IntangibleAssetsOtherThanGoodwill2022-04-012023-03-3109456552dpl:GroupUndertakings2022-04-012023-03-3109456552dpl:ParticipatingInterests2022-04-012023-03-3109456552dpl:GroupUndertakingscore:ListedExchangeTraded2022-04-012023-03-3109456552core:ListedExchangeTraded2022-04-012023-03-3109456552dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2022-04-012023-03-3109456552core:UnlistedNon-exchangeTraded2022-04-012023-03-3109456552dpl:CostSales2021-04-012022-03-3109456552dpl:DistributionCosts2021-04-012022-03-3109456552dpl:AdministrativeExpenses2021-04-012022-03-3109456552core:LandBuildings2021-04-012022-03-3109456552core:PlantMachinery2021-04-012022-03-3109456552core:Vehicles2021-04-012022-03-3109456552core:FurnitureFittings2021-04-012022-03-3109456552core:OfficeEquipment2021-04-012022-03-3109456552core:NetGoodwill2021-04-012022-03-3109456552core:IntangibleAssetsOtherThanGoodwill2021-04-012022-03-3109456552dpl:GroupUndertakings2021-04-012022-03-3109456552dpl:ParticipatingInterests2021-04-012022-03-3109456552dpl:GroupUndertakingscore:ListedExchangeTraded2021-04-012022-03-3109456552core:ListedExchangeTraded2021-04-012022-03-3109456552dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2021-04-012022-03-3109456552core:UnlistedNon-exchangeTraded2021-04-012022-03-3109456552core:NetGoodwill2023-03-3109456552core:IntangibleAssetsOtherThanGoodwill2023-03-3109456552core:LandBuildings2023-03-3109456552core:PlantMachinery2023-03-3109456552core:Vehicles2023-03-3109456552core:FurnitureFittings2023-03-3109456552core:OfficeEquipment2023-03-3109456552core:AfterOneYear2023-03-3109456552core:WithinOneYear2023-03-3109456552core:ListedExchangeTraded2023-03-3109456552core:UnlistedNon-exchangeTraded2023-03-3109456552core:ShareCapital2023-03-3109456552core:SharePremium2023-03-3109456552core:RevaluationReserve2023-03-3109456552core:OtherReservesSubtotal2023-03-3109456552core:RetainedEarningsAccumulatedLosses2023-03-3109456552core:NetGoodwill2022-03-3109456552core:IntangibleAssetsOtherThanGoodwill2022-03-3109456552core:LandBuildings2022-03-3109456552core:PlantMachinery2022-03-3109456552core:Vehicles2022-03-3109456552core:FurnitureFittings2022-03-3109456552core:OfficeEquipment2022-03-3109456552core:AfterOneYear2022-03-3109456552core:WithinOneYear2022-03-3109456552core:ListedExc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HARP & HARP LTD

Registered Number
09456552
(England and Wales)

Unaudited Financial Statements for the Year ended
31 March 2023

HARP & HARP LTD
Company Information
for the year from 1 April 2022 to 31 March 2023

Directors

K J Harp
S M Harp

Registered Address

1 Gemini Court,
42a Throwley Way,
Sutton
SM1 4AF

Registered Number

09456552 (England and Wales)
HARP & HARP LTD
Statement of Financial Position
31 March 2023

Notes

2023

2022

£

£

£

£

Fixed assets
Tangible assets53,7184,359
3,7184,359
Current assets
Debtors113,09848,178
Cash at bank and on hand149,950155,046
263,048203,224
Creditors amounts falling due within one year8(37,475)(53,824)
Net current assets (liabilities)225,573149,400
Total assets less current liabilities229,291153,759
Provisions for liabilities9(706)(828)
Accruals and deferred income(3,806)(1,475)
Net assets224,779151,456
Capital and reserves
Called up share capital100100
Profit and loss account224,679151,356
Shareholders' funds224,779151,456
The financial statements were approved and authorised for issue by the Board of Directors on 26 October 2023, and are signed on its behalf by:
K J Harp
Director
S M Harp
Director

Registered Company No. 09456552
HARP & HARP LTD
Notes to the Financial Statements
for the year ended 31 March 2023

1.Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
2.Compliance with applicable reporting framework
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
3.Accounting policies
Turnover policy
Turnover represents the value of services provided under contracts to the extent that there is a right to consideration and is recorded at the value of the consideration due.
Property, plant and equipment policy
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

Reducing balance (%)
Fixtures and fittings25
Office Equipment25
Taxation policy
Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Deferred tax policy
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
4.Employee information
The average number of employees during the year was as follows:

20232022
Average number of employees during the year22
5.Property, plant and equipment

Fixtures & fittings

Office Equipment

Total

£££
Cost or valuation
At 01 April 221,9366,7448,680
Additions-598598
At 31 March 231,9367,3429,278
Depreciation and impairment
At 01 April 228483,4734,321
Charge for year2729671,239
At 31 March 231,1204,4405,560
Net book value
At 31 March 238162,9023,718
At 31 March 221,0883,2714,359
6.Debtors within one year

2023

2022

££
Trade debtors / trade receivables3,6008,400
Other debtors5,933-
Prepayments and accrued income3,1153,053
Total12,64811,453
7.Debtors after one year

2023

2022

££
Other debtors100,45036,725
Total100,45036,725
8.Creditors within one year

2023

2022

££
Taxation and social security37,47551,856
Other creditors-1,968
Total37,47553,824
9.Provisions for liabilities

2023

2022

££
Net deferred tax liability (asset)706828
Total706828