2022-03-012023-02-282023-02-28falseNI676843HARBOUR LEFT 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HARBOUR LEFT LTD

Registered Number
NI676843
(Northern Ireland)

Unaudited Financial Statements for the Year ended
28 February 2023

HARBOUR LEFT LTD
Company Information
for the year from 1 March 2022 to 28 February 2023

Director

Armstrong, Ross Matthew

Registered Address

111 Mussenden Road
Castlerock
Coleraine
BT51 4TU

Registered Number

NI676843 (Northern Ireland)
HARBOUR LEFT LTD
Balance Sheet as at
28 February 2023

Notes

2023

2022

£

£

£

£

Fixed assets
Tangible assets51,293,0491,125,909
1,293,0491,125,909
Current assets
Debtors78,020-
Cash at bank and on hand39,593161,700
47,613161,700
Creditors amounts falling due within one year8(1,327,467)(1,281,150)
Net current assets (liabilities)(1,279,854)(1,119,450)
Total assets less current liabilities13,1956,459
Net assets13,1956,459
Capital and reserves
Called up share capital100100
Profit and loss account13,0956,359
Shareholders' funds13,1956,459
The financial statements were approved and authorised for issue by the Director on 16 November 2023, and are signed on its behalf by:
Armstrong, Ross Matthew
Director
Registered Company No. NI676843
HARBOUR LEFT LTD
Notes to the Financial Statements
for the year ended 28 February 2023

1.Statutory information
The company is a private company limited by shares and registered in Northern Ireland. 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
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 (%)
Office Equipment20
Investment property policy
Investment property, which is property held to earn rentals and/or for capital appreciation, is initially recognised at cost, which includes the purchase cost and any directly attributable expenditure. Subsequently it is measured at cost net of depreciation and any impairment losses.
Revenue recognition policy
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
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.
Foreign currency translation and operations policy
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
4.Employee information

20232022
Average number of employees during the year00
5.Property, plant and equipment

Land & buildings

Office Equipment

Total

£££
Cost or valuation
At 01 March 221,125,909-1,125,909
Additions166,305872167,177
At 28 February 231,292,2148721,293,086
Depreciation and impairment
Charge for year-3737
At 28 February 23-3737
Net book value
At 28 February 231,292,2148351,293,049
At 28 February 221,125,909-1,125,909
6.Investment property
Land and buildings includes investment property of £1,292,214 on an open market value for existing use basis.
7.Debtors

2023

2022

££
Trade debtors / trade receivables8,020-
Total8,020-
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
8.Creditors within one year

2023

2022

££
Trade creditors / trade payables821,044
Taxation and social security3,3375,206
Other creditors1,323,4031,274,900
Accrued liabilities and deferred income645-
Total1,327,4671,281,150
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.