IRIS Accounts Production v23.3.0.418 05896784 director 1.3.22 28.2.23 28.2.23 0 false true false false true false iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh058967842022-02-28058967842023-02-28058967842022-03-012023-02-28058967842021-02-28058967842021-03-012022-02-28058967842022-02-2805896784ns10:Originalns15:EnglandWales2022-03-012023-02-2805896784ns14:PoundSterlingns10:Original2022-03-012023-02-2805896784ns10:Originalns10:Director12022-03-012023-02-2805896784ns10:Original2022-03-012023-02-2805896784ns10:Original2023-02-2805896784ns10:Originalns10:PrivateLimitedCompanyLtd2022-03-012023-02-2805896784ns10:Originalns10:SmallEntities2022-03-012023-02-2805896784ns10:Originalns10:AuditExempt-NoAccountantsReport2022-03-012023-02-2805896784ns10:Originalns10:SmallCompaniesRegimeForDirectorsReport2022-03-012023-02-2805896784ns10:SmallCompaniesRegimeForAccountsns10:Original2022-03-012023-02-2805896784ns10:Originalns10:FullAccounts2022-03-012023-02-2805896784ns10:Original2021-03-012022-02-2805896784ns10:CompanySecretary1ns10:Original2022-03-012023-02-2805896784ns10:Originalns10:RegisteredOffice2022-03-012023-02-2805896784ns10:Original2022-02-2805896784ns10:Originalns5:CurrentFinancialInstruments2023-02-2805896784ns10:Originalns5:CurrentFinancialInstruments2022-02-2805896784ns10:Originalns5:Non-currentFinancialInstruments2023-02-2805896784ns10:Originalns5:Non-currentFinancialInstruments2022-02-2805896784ns5:ShareCapitalns10:Original2023-02-2805896784ns5:ShareCapitalns10:Original2022-02-2805896784ns10:Originalns5:FurtherSpecificReserve1ComponentTotalEquity2023-02-2805896784ns10:Originalns5:FurtherSpecificReserve1ComponentTotalEquity2022-02-2805896784ns10:Originalns5:RetainedEarningsAccumulatedLosses2023-02-2805896784ns10:Originalns5:RetainedEarningsAccumulatedLosses2022-02-2805896784ns10:Originalns5:PlantMachinery2022-03-012023-02-2805896784ns10:Originalns5:FurnitureFittings2022-03-012023-02-2805896784ns10:Originalns5:MotorVehicles2022-03-012023-02-2805896784ns10:Originalns5:PlantMachinery2022-02-2805896784ns10:Originalns5:FurnitureFittings2022-02-2805896784ns10:Originalns5:MotorVehicles2022-02-2805896784ns10:Original2022-02-2805896784ns10:Originalns5:PlantMachinery2023-02-2805896784ns10:Originalns5:FurnitureFittings2023-02-2805896784ns10:Originalns5:MotorVehicles2023-02-2805896784ns10:Originalns5:PlantMachinery2022-02-2805896784ns10:Originalns5:FurnitureFittings2022-02-2805896784ns10:Originalns5:MotorVehicles2022-02-2805896784ns10:Originalns5:CostValuation2022-02-2805896784ns10:Originalns5:CurrentFinancialInstrumentsns5:WithinOneYear2023-02-2805896784ns10:Originalns5:CurrentFinancialInstrumentsns5:WithinOneYear2022-02-2805896784ns10:Originalns5:Non-currentFinancialInstrumentsns5:BetweenOneTwoYears2023-02-2805896784ns10:Originalns5:Non-currentFinancialInstrumentsns5:BetweenOneTwoYears2022-02-2805896784ns10:Originalns5:Non-currentFinancialInstrumentsns5:BetweenTwoFiveYears2023-02-2805896784ns10:Originalns5:Non-currentFinancialInstrumentsns5:BetweenTwoFiveYears2022-02-2805896784ns10:Originalns5:RetainedEarningsAccumulatedLosses2022-02-2805896784ns10:Originalns5:FurtherSpecificReserve1ComponentTotalEquity2022-02-2805896784ns10:Originalns5:RetainedEarningsAccumulatedLosses2022-03-012023-02-28
REGISTERED NUMBER: 05896784 (England and Wales)















Unaudited Financial Statements for the Year Ended 28 February 2023

for

Harden Holmes Developments Limited

Harden Holmes Developments Limited (Registered number: 05896784)






Contents of the Financial Statements
for the Year Ended 28 February 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Harden Holmes Developments Limited

Company Information
for the Year Ended 28 February 2023







DIRECTOR: Mrs. J A Tomlinson





SECRETARY: Mrs. J A Tomlinson





REGISTERED OFFICE: Shaw Farm
Shaw Lane
Oxenhope
Keighley
West Yorkshire
BD22 9QL





REGISTERED NUMBER: 05896784 (England and Wales)





ACCOUNTANTS: Crowther Chartered Accountants
Abacus House
Pennine Business Park
Longbow Close
Huddersfield
West Yorkshire
HD2 1GQ

Harden Holmes Developments Limited (Registered number: 05896784)

Balance Sheet
28 February 2023

28.2.23 28.2.22
Notes £ £ £ £
FIXED ASSETS
Tangible assets 4 12,787 41,229
Investments 5 785,000 785,000
797,787 826,229

CURRENT ASSETS
Stocks 6 230,000 230,000
Debtors 7 82,891 46,164
Cash at bank 3,684 16,023
316,575 292,187
CREDITORS
Amounts falling due within one year 8 1,216,957 1,234,426
NET CURRENT LIABILITIES (900,382 ) (942,239 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

(102,595

)

(116,010

)

CREDITORS
Amounts falling due after more than one
year

9

30,833

40,000
NET LIABILITIES (133,428 ) (156,010 )

CAPITAL AND RESERVES
Called up share capital 100 100
Other reserves 11 (10,351 ) (10,351 )
Retained earnings 11 (123,177 ) (145,759 )
SHAREHOLDERS' FUNDS (133,428 ) (156,010 )

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28 February 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 28 February 2023 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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.

Harden Holmes Developments Limited (Registered number: 05896784)

Balance Sheet - continued
28 February 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 26 October 2023 and were signed by:





Mrs. J A Tomlinson - Director


Harden Holmes Developments Limited (Registered number: 05896784)

Notes to the Financial Statements
for the Year Ended 28 February 2023

1. STATUTORY INFORMATION

Harden Holmes Developments 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 as modified by the revaluation of certain assets.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery - 25% on reducing balance
Fixtures and fittings - 20% on reducing balance
Motor vehicles - 25% on reducing balance

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

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.

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2022 - NIL ) .

Harden Holmes Developments Limited (Registered number: 05896784)

Notes to the Financial Statements - continued
for the Year Ended 28 February 2023

4. TANGIBLE FIXED ASSETS
Fixtures
Plant and and Motor
machinery fittings vehicles Totals
£ £ £ £
COST
At 1 March 2022 71,128 27,000 13,400 111,528
Disposals (52,870 ) - (13,400 ) (66,270 )
At 28 February 2023 18,258 27,000 - 45,258
DEPRECIATION
At 1 March 2022 51,260 13,176 5,863 70,299
Charge for year 576 2,765 - 3,341
Eliminated on disposal (35,306 ) - (5,863 ) (41,169 )
At 28 February 2023 16,530 15,941 - 32,471
NET BOOK VALUE
At 28 February 2023 1,728 11,059 - 12,787
At 28 February 2022 19,868 13,824 7,537 41,229

5. FIXED ASSET INVESTMENTS
Other
investments
£
COST OR VALUATION
At 1 March 2022
and 28 February 2023 785,000
NET BOOK VALUE
At 28 February 2023 785,000
At 28 February 2022 785,000

Cost or valuation at 28 February 2023 is represented by:

Other
investments
£
Valuation in 2022 785,000

6. STOCKS
28.2.23 28.2.22
£ £
Stocks 230,000 230,000

Harden Holmes Developments Limited (Registered number: 05896784)

Notes to the Financial Statements - continued
for the Year Ended 28 February 2023

7. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
28.2.23 28.2.22
£ £
Trade debtors 32,649 16,650
Amounts owed by associates 44,642 23,914
Other debtors 5,600 5,600
82,891 46,164

8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
28.2.23 28.2.22
£ £
Bank loans and overdrafts (see note 10) 176,419 181,307
Trade creditors 32,505 12,943
Amounts owed to associates 282,845 274,862
Tax - 2,908
VAT 23,583 9,401
Directors' loan accounts 700,245 751,745
Accrued expenses 1,360 1,260
1,216,957 1,234,426

9. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
28.2.23 28.2.22
£ £
Bank loans (see note 10) 30,833 40,000

10. LOANS

An analysis of the maturity of loans is given below:

28.2.23 28.2.22
£ £
Amounts falling due within one year or on demand:
Bank loans 176,419 181,307

Amounts falling due between one and two years:
Bank loans - 1-2 years 10,000 10,000

Amounts falling due between two and five years:
Bank loans - 2-5 years 20,833 30,000

11. RESERVES
Retained Other
earnings reserves Totals
£ £ £

At 1 March 2022 (145,759 ) (10,351 ) (156,110 )
Profit for the year 22,582 22,582
At 28 February 2023 (123,177 ) (10,351 ) (133,528 )

Harden Holmes Developments Limited (Registered number: 05896784)

Notes to the Financial Statements - continued
for the Year Ended 28 February 2023

12. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

At the balance sheet date, the company owed £700,245.09 (2022 - £751,745.09) to the directors, by way of a directors loan. The loan is interest free with no fixed date for repayment.