Caseware UK (AP4) 2022.0.179 2022.0.179 2023-03-312023-03-31falsefalse2022-04-01property investment and building contractorstrue12The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 00493861 2022-04-01 2023-03-31 00493861 2021-04-01 2022-03-31 00493861 2023-03-31 00493861 2022-03-31 00493861 2021-04-01 00493861 1 2022-04-01 2023-03-31 00493861 d:Director1 2022-04-01 2023-03-31 00493861 c:Buildings 2023-03-31 00493861 c:Buildings 2022-03-31 00493861 c:PlantMachinery 2022-04-01 2023-03-31 00493861 c:PlantMachinery 2023-03-31 00493861 c:PlantMachinery 2022-03-31 00493861 c:CurrentFinancialInstruments 2023-03-31 00493861 c:CurrentFinancialInstruments 2022-03-31 00493861 c:CurrentFinancialInstruments c:WithinOneYear 2023-03-31 00493861 c:CurrentFinancialInstruments c:WithinOneYear 2022-03-31 00493861 c:ShareCapital 2023-03-31 00493861 c:ShareCapital 2022-03-31 00493861 c:RetainedEarningsAccumulatedLosses 2023-03-31 00493861 c:RetainedEarningsAccumulatedLosses 2022-03-31 00493861 d:OrdinaryShareClass1 2022-04-01 2023-03-31 00493861 d:OrdinaryShareClass1 2023-03-31 00493861 d:FRS102 2022-04-01 2023-03-31 00493861 d:AuditExempt-NoAccountantsReport 2022-04-01 2023-03-31 00493861 d:FullAccounts 2022-04-01 2023-03-31 00493861 d:PrivateLimitedCompanyLtd 2022-04-01 2023-03-31 00493861 c:AcceleratedTaxDepreciationDeferredTax 2023-03-31 00493861 c:AcceleratedTaxDepreciationDeferredTax 2022-03-31 xbrli:shares iso4217:GBP xbrli:pure



Company Registration No. 00493861 (England and Wales)







E.HARRIS(BUILDER)LIMITED

UNAUDITED
FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR
FOR THE YEAR ENDED 31 MARCH 2023




































Riordan O'Sullivan & Co
Chartered Certified Accountants
40 Chamberlayne Road
London
NW10 3JE

 
E.HARRIS(BUILDER)LIMITED
REGISTERED NUMBER:00493861

BALANCE SHEET
AS AT 31 MARCH 2023

2023
2022
Note
£
£

Fixed assets
  

Tangible assets
 4 
1,050,000
1,050,000

  
1,050,000
1,050,000

Current assets
  

Cash at bank and in hand
  
57,934
32,748

  
57,934
32,748

Creditors: amounts falling due within one year
 5 
(91,331)
(55,145)

Net current liabilities
  
 
 
(33,397)
 
 
(22,397)

Total assets less current liabilities
  
1,016,603
1,027,603

Provisions for liabilities
  

Deferred tax
 6 
(102,163)
(102,163)

  
 
 
(102,163)
 
 
(102,163)

Net assets
  
914,440
925,440


Capital and reserves
  

Called up share capital 
 7 
3,000
3,000

Profit and loss account
 8 
911,440
922,440

  
914,440
925,440


Page 1

 
E.HARRIS(BUILDER)LIMITED
REGISTERED NUMBER:00493861
    
BALANCE SHEET (CONTINUED)
AS AT 31 MARCH 2023

The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the profit and loss account in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 10 October 2023.




___________________________
Michael Joseph Johnston
Director

Page 2

 
E.HARRIS(BUILDER)LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2023

1.


General information

E.Harris (Builder) Limited is a private company limited by shares incorporate in England and Wales. The registered office is 87 Paines Lane, Pinner, Middlesex, HA5 3BZ.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

The following principal accounting policies have been applied:

 
2.2

Going concern

At the time of approving the financial statements, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus the directors continue to adopt the going concern basis of accounting in preparing the financial statements.

 
2.3

Turnover

Turnover is recognised at the fair value of the consideration received or receivable for services
provided in the normal course of business, and is shown net of VAT and other sales related taxes.

 
2.4

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, on a reducing balance basis.

Depreciation is provided on the following basis:

Plant and machinery
-
15%

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

Freehold land is not depreciated. Freehold properties are maintained to ensure that their values do not diminish over time. The maintenance costs are charged to profit and loss account in the year incurred. In the directors' opinion, depreciation would be immaterial and has not been charged.

 
2.5

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.

Page 3

 
E.HARRIS(BUILDER)LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2023

3.


Employees

The average monthly number of employees, including directors, during the year was 1 (2022 - 2).


4.


Tangible fixed assets





Freehold property
Plant and machinery
Total

£
£
£



Cost or valuation


At 1 April 2022
1,050,000
26,013
1,076,013



At 31 March 2023

1,050,000
26,013
1,076,013



Depreciation


At 1 April 2022
-
26,013
26,013



At 31 March 2023

-
26,013
26,013



Net book value



At 31 March 2023
1,050,000
-
1,050,000



At 31 March 2022
1,050,000
-
1,050,000

At the balance sheet date, the director believes that the carrying amount of the freehold property approximates to its fair value.


5.


Creditors: Amounts falling due within one year

2023
2022
£
£

Amounts owed to group undertakings
4,710
5,070

Corporation tax
20,845
24,571

VAT payable
13,012
5,608

Other creditors
49,554
16,896

Accruals
3,210
3,000

91,331
55,145


Other creditors include tenants' deposits of £14,625 (2022: £14,625) and rental prepayment £ 32,500 (2022: £ 0).

Page 4

 
E.HARRIS(BUILDER)LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2023

6.


Deferred taxation




2023
2022


£

£






At beginning of year
(102,163)
(102,163)



At end of year
(102,163)
(102,163)

2022
2022
£
£


Accelerated capital allowances
(102,163)
(102,163)

The deferred tax above is in relation to the revaluation of freehold property.


7.


Share capital

2023
2022
£
£
Allotted, called up and fully paid



3,000 Ordinary shares of £1.00 each
3,000
3,000



8.


Reserves

2023
2022
£
£



Revaluation surplus
537,700
537,700

Deferred tax on revaluation
(102,163)
(102,163)

Profit & loss reserves brought forward
486,903
487,157

Profit for the year
89,000
104,746

Dividends paid in the year
(100,000)
(105,000)

At the end of the year
911,440
922,440


9.


Post balance sheet events

There were no events since the year end which materially affected the company.


10.


Controlling party

The company is wholly owned by E Harris Holdings Limited.

 
Page 5