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REGISTERED NUMBER: 03952178 (England and Wales)









Unaudited Financial Statements

for the Year Ended 31 March 2023

for

ANDREW HARPER HOMES LIMITED

ANDREW HARPER HOMES LIMITED (REGISTERED NUMBER: 03952178)

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


ANDREW HARPER HOMES LIMITED

Company Information
FOR THE YEAR ENDED 31 MARCH 2023







DIRECTOR: A T Harper





SECRETARY: K A Harper





REGISTERED OFFICE: Pyke House
Passage Road
Aust
Bristol
BS35 4BG





REGISTERED NUMBER: 03952178 (England and Wales)





ACCOUNTANTS: Haines Watts
Chartered Accountants
6-8 Bath Street
Bristol
BS1 6HL

ANDREW HARPER HOMES LIMITED (REGISTERED NUMBER: 03952178)

Balance Sheet
31 MARCH 2023

2023 2022
Notes £    £   
CURRENT ASSETS
Stocks 834,924 478,690
Debtors 4 667,949 666,485
Cash at bank 5,387 5,605
1,508,260 1,150,780
CREDITORS
Amounts falling due within one year 5 (724,384 ) (313,053 )
NET CURRENT ASSETS 783,876 837,727
TOTAL ASSETS LESS CURRENT
LIABILITIES

783,876

837,727

CREDITORS
Amounts falling due after more than one
year

6

(25,833

)

(36,153

)
NET ASSETS 758,043 801,574

CAPITAL AND RESERVES
Called up share capital 7 100 100
Retained earnings 757,943 801,474
758,043 801,574

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.

ANDREW HARPER HOMES LIMITED (REGISTERED NUMBER: 03952178)

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 Profit and Loss Account has not been delivered.

The financial statements were approved and authorised for issue by the director and authorised for issue on 17 November 2023 and were signed by:





A T Harper - Director


ANDREW HARPER HOMES LIMITED (REGISTERED NUMBER: 03952178)

Notes to the Financial Statements
FOR THE YEAR ENDED 31 MARCH 2023


1. COMPANY INFORMATION

Andrew Harper Homes 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 company's principal activities and nature of its operations was that of property development.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with the provisions of Section 1A "Small Entities" of Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" ("FRS 102") and the requirements of the Companies Act 2006.

The accounts are presented in sterling which is the functional currency of the company and rounded to the nearest £1.

The financial statements have been prepared on the historical cost convention. The principal accounting policies adopted are set out below.

Stocks
Work in progress are stated at the lower of cost and net realisable value. 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.

Cash and cash equivalents
Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

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.

ANDREW HARPER HOMES LIMITED (REGISTERED NUMBER: 03952178)

Notes to the Financial Statements - continued
FOR THE YEAR ENDED 31 MARCH 2023


2. ACCOUNTING POLICIES - continued

Financial assets
These 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.

Financial liabilities
These include 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 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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2022 - 2 ) .

4. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Other debtors 665,958 665,938
Directors' current accounts 558 547
Tax 1,433 -
667,949 666,485

5. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Bank loans and overdrafts 10,000 9,680
Trade creditors 357,333 1,956
Tax - 757
Other creditors 354,631 298,360
Accruals and deferred income 2,420 2,300
724,384 313,053

ANDREW HARPER HOMES LIMITED (REGISTERED NUMBER: 03952178)

Notes to the Financial Statements - continued
FOR THE YEAR ENDED 31 MARCH 2023


6. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2023 2022
£    £   
Bank loans - 1-2 years 10,000 9,878
Bank loans - 2-5 years 15,833 26,275
25,833 36,153

The bank loan was secured by a fixed and floating charge over the comany's assets.

7. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2020 2018
value: £ £
26 A Ordinary £1 26 26
26 B Ordinary £1 26 26
24 C Ordinary £1 24 24
24 D Ordinary £1 24 24

100 100

8. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 March 2023 and 31 March 2022:

2023 2022
£    £   
A T Harper
Balance outstanding at start of year 547 25,182
Amounts advanced 24,011 24,365
Amounts repaid (24,000 ) (49,000 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 558 547

Interest is charged on the loan at a rate of 2.25%. The loan was repaid after the year end.

9. RELATED PARTY DISCLOSURES

Mr A T Harper is a director of the company and Coast Homes (Bristol) Limited. Included in other debtors is a loan of £664,945 (2022 - £664,945) owed to Coast Homes (Bristol) Limited. It is interest free and has no set date of repayment.