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REGISTERED NUMBER: 08634280 (England and Wales)















Financial Statements for the Year Ended 31 March 2023

for

Harris Grant Holdings Limited

Harris Grant Holdings Limited (Registered number: 08634280)

Contents of the Financial Statements
for the Year Ended 31 March 2023










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Harris Grant Holdings Limited

Company Information
for the Year Ended 31 March 2023







DIRECTOR: W N Grant





SECRETARY: C S Hayter





REGISTERED OFFICE: 238 Station Road
Addlestone
Surrey
KT15 2PS





REGISTERED NUMBER: 08634280 (England and Wales)





ACCOUNTANTS: CSL Partnership Limited
Chartered Certified Accountants
238 Station Road
Addlestone
Surrey
KT15 2PS

Harris Grant Holdings Limited (Registered number: 08634280)

Balance Sheet
31 March 2023

31.3.23 31.3.22
Notes £    £   
FIXED ASSETS
Intangible assets 4 3,500 10,500
Property, plant and equipment 5 - 1,074
Investments 6 40 40
3,540 11,614

CURRENT ASSETS
Debtors 7 40,735 58,042
Cash at bank 648 1,612
41,383 59,654
CREDITORS
Amounts falling due within one year 8 (68,241 ) (99,215 )
NET CURRENT LIABILITIES (26,858 ) (39,561 )
TOTAL ASSETS LESS CURRENT LIABILITIES (23,318 ) (27,947 )

PROVISIONS FOR LIABILITIES (518 ) (518 )
NET LIABILITIES (23,836 ) (28,465 )

CAPITAL AND RESERVES
Called up share capital 20 20
Retained earnings (23,856 ) (28,485 )
SHAREHOLDERS' FUNDS (23,836 ) (28,465 )

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 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.

Harris Grant Holdings Limited (Registered number: 08634280)

Balance Sheet - continued
31 March 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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 6 July 2023 and were signed by:





W N Grant - Director


Harris Grant Holdings Limited (Registered number: 08634280)

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


1. STATUTORY INFORMATION

Harris Grant Holdings 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.

The presentation currency of the financial statements is the Pound Sterling (£).


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.

Revenue
Revenue is measured at fair value and represents revenues receivable under contracts net of value added tax. Where contractual obligations have been partially performed at the balance sheet date, revenue is recognised to the extent that the company has obtained the right to consideration through its performance.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2013, is being amortised evenly over its estimated useful life of ten 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 calculated so as to write off the cost or valuation of an asset, less its residual value, over their estimated useful lives as follows:

Plant and machinery - 25% on cost
Fixtures and fittings - 25% on cost
Motor vehicles - 25% on cost
Computer equipment - 25% on cost

On disposal, the difference between the net disposal proceeds and the carrying amount of the item sold is recognised in the income statement.

Investments in subsidiaries
Investments in subsidiary undertakings are recognised at cost.

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


Harris Grant Holdings Limited (Registered number: 08634280)

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


2. ACCOUNTING POLICIES - continued
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.

Going concern
The shareholder's of the company have indicated their willingness to financially support the company for the foreseeable future, therefore, the accounts have been prepared on a going concern basis.

3. EMPLOYEES AND DIRECTORS

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

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 April 2022
and 31 March 2023 70,000
AMORTISATION
At 1 April 2022 59,500
Charge for year 7,000
At 31 March 2023 66,500
NET BOOK VALUE
At 31 March 2023 3,500
At 31 March 2022 10,500

Harris Grant Holdings Limited (Registered number: 08634280)

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


5. PROPERTY, PLANT AND EQUIPMENT
Fixtures
Plant and and Motor Computer
machinery fittings vehicles equipment Totals
£    £    £    £    £   
COST
At 1 April 2022
and 31 March 2023 12,084 42,559 8,575 23,749 86,967
DEPRECIATION
At 1 April 2022 12,084 42,559 8,575 22,675 85,893
Charge for year - - - 1,074 1,074
At 31 March 2023 12,084 42,559 8,575 23,749 86,967
NET BOOK VALUE
At 31 March 2023 - - - - -
At 31 March 2022 - - - 1,074 1,074

6. FIXED ASSET INVESTMENTS
Shares in
group
undertakings
£   
COST
At 1 April 2022
and 31 March 2023 40
NET BOOK VALUE
At 31 March 2023 40
At 31 March 2022 40

7. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.23 31.3.22
£    £   
Trade debtors - 173
Other debtors 8,866 8,866
Tax 586 586
VAT 317 701
Accrued income 23,250 40,000
Prepayments 7,716 7,716
40,735 58,042

Harris Grant Holdings Limited (Registered number: 08634280)

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


8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.23 31.3.22
£    £   
Amounts owed to group undertakings 57,110 57,113
Other creditors 5,968 36,939
Directors' current accounts 53 53
Accrued expenses 5,110 5,110
68,241 99,215