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REGISTERED NUMBER: 00271749 (England and Wales)















Unaudited Financial Statements for the Year Ended 30 April 2023

for

W.j. Harris (Bristol) Limited

W.j. Harris (Bristol) Limited (Registered number: 00271749)






Contents of the Financial Statements
for the Year Ended 30 April 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


W.j. Harris (Bristol) Limited

Company Information
for the Year Ended 30 April 2023







DIRECTORS: S A Hunt
P T Hunt
M P T Hunt
J Hunt





SECRETARY: J Hunt





REGISTERED OFFICE: 196 Lawrence Hill,
Bristol
BS5 0DR





REGISTERED NUMBER: 00271749 (England and Wales)





ACCOUNTANTS: Equifino Ltd
128 City Road
London
EC1V 2NX

W.j. Harris (Bristol) Limited (Registered number: 00271749)

Balance Sheet
30 April 2023

30.4.23 30.4.22
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 184,788 171,371
Investment property 5 100,000 100,000
284,788 271,371

CURRENT ASSETS
Stocks 7,369 8,930
Debtors 6 117,463 97,160
Cash at bank and in hand 69,628 88,344
194,460 194,434
CREDITORS
Amounts falling due within one year 7 84,321 96,547
NET CURRENT ASSETS 110,139 97,887
TOTAL ASSETS LESS CURRENT
LIABILITIES

394,927

369,258

CREDITORS
Amounts falling due after more than
one year

8

(33,797

)

(39,353

)

PROVISIONS FOR LIABILITIES (29,254 ) (29,254 )
NET ASSETS 331,876 300,651

W.j. Harris (Bristol) Limited (Registered number: 00271749)

Balance Sheet - continued
30 April 2023

30.4.23 30.4.22
Notes £    £    £    £   
CAPITAL AND RESERVES
Called up share capital 737 737
Share premium 250 250
Revaluation reserve 9 218,300 218,300
Retained earnings 112,589 81,364
331,876 300,651

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2023 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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.

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 Profit and loss account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 17 October 2023 and were signed on its behalf by:





S A Hunt - Director


W.j. Harris (Bristol) Limited (Registered number: 00271749)

Notes to the Financial Statements
for the Year Ended 30 April 2023

1. STATUTORY INFORMATION

W.j. Harris (Bristol) 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.

Going concern

The financial statements have been prepared on a going concern basis. The directors have a reasonable expectation that despite the adverse economical environment the company has adequate resources to continue in operational existence for the foreseeable future. On this basis, the directors have concluded that they can continue to adopt the going concern basis in preparing the financial statements.

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.

Investment property
Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Stocks are stated at the lower of cost and net realisable value. Cost is determined using the first-in, first-out (FIFO) method.

Cost comprises direct materials and where applicable, direct labour costs and those overheads that have been incurred in bringing the stocks to their present location and condition.

Net realisable value is the estimated selling price less all estimated costs of completion and costs to be incurred in marketing, selling and distribution.

W.j. Harris (Bristol) Limited (Registered number: 00271749)

Notes to the Financial Statements - continued
for the Year Ended 30 April 2023

2. ACCOUNTING POLICIES - continued

Financial instruments
The company has elected to apply the provisions of Section 11 'Basic Financial Instruments' and Section 12 'Other Financial Instruments Issues' of FRS 102 to all of its financial instruments. Financial instruments are recognised when the company becomes party to the contractual provisions of the instrument. Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets, which include trade and other debtors, amounts due from group undertakings and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost. Financial assets are derecognised only when the contractual rights to the cash flows from the asset expire or are settled, or when the company transfers the financial asset and substantially all the risks and rewards of ownership to another entity, or if some significant risks and rewards of ownership are retained but control of the asset has transferred to another party that is able to sell the asset in its entirety to an unrelated third party.

Basic financial liabilities, including trade and other creditors and amounts due to group undertakings are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Debt instruments are subsequently carried at amortised cost, using the effective interest rate method. Financial liabilities are derecognised when, and only when, the company's contractual obligations are discharged, cancelled, or they expire.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and loss account, 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.

W.j. Harris (Bristol) Limited (Registered number: 00271749)

Notes to the Financial Statements - continued
for the Year Ended 30 April 2023

2. ACCOUNTING POLICIES - continued

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 8 (2022 - 8 ) .

4. TANGIBLE FIXED ASSETS
Fixtures
Freehold Plant and and Motor
property machinery fittings vehicles Totals
£    £    £    £    £   
COST
At 1 May 2022 150,000 148,395 754 45,285 344,434
Additions - - - 24,995 24,995
Disposals - - - (17,795 ) (17,795 )
At 30 April 2023 150,000 148,395 754 52,485 351,634
DEPRECIATION
At 1 May 2022 - 142,773 679 29,611 173,063
Charge for year - 844 19 5,287 6,150
Eliminated on disposal - - - (12,367 ) (12,367 )
At 30 April 2023 - 143,617 698 22,531 166,846
NET BOOK VALUE
At 30 April 2023 150,000 4,778 56 29,954 184,788
At 30 April 2022 150,000 5,622 75 15,674 171,371

5. INVESTMENT PROPERTY
Total
£   
FAIR VALUE
At 1 May 2022
and 30 April 2023 100,000
NET BOOK VALUE
At 30 April 2023 100,000
At 30 April 2022 100,000

W.j. Harris (Bristol) Limited (Registered number: 00271749)

Notes to the Financial Statements - continued
for the Year Ended 30 April 2023

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.4.23 30.4.22
£    £   
Trade debtors 110,977 90,464
Directors' current accounts 5,629 5,629
VAT 857 1,067
117,463 97,160

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.4.23 30.4.22
£    £   
Bank loans and overdrafts - 6,175
Other loans 5,556 5,556
Trade creditors 65,346 60,859
Tax 10,199 12,157
Social security and other taxes 3,175 2,743
Other creditors 45 44
Accruals and deferred income - 9,013
84,321 96,547

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN
ONE YEAR
30.4.23 30.4.22
£    £   
Other loans - 1-2 years 5,556 5,556
Other loans - 2-5 years 28,241 16,667
Other loans more 5yrs instal - 17,130
33,797 39,353

Amounts falling due in more than five years:

Repayable by instalments
Other loans more 5yrs instal - 17,130

9. RESERVES
Revaluation
reserve
£   
At 1 May 2022
and 30 April 2023 218,300

W.j. Harris (Bristol) Limited (Registered number: 00271749)

Notes to the Financial Statements - continued
for the Year Ended 30 April 2023

10. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 30 April 2023 and 30 April 2022:

30.4.23 30.4.22
£    £   
J Hunt
Balance outstanding at start of year 1,877 -
Amounts advanced - 1,877
Amounts repaid - -
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year - 1,877

M P T Hunt
Balance outstanding at start of year 1,876 -
Amounts advanced - 1,876
Amounts repaid - -
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year - 1,876

S A Hunt
Balance outstanding at start of year 1,876 -
Amounts advanced - 1,876
Amounts repaid - -
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year - 1,876