2022-07-012023-06-302023-06-30false01434064Specialised Harvesting Services 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Specialised Harvesting Services Limited

Registered Number
01434064
(England and Wales)

Unaudited Financial Statements for the Year ended
30 June 2023

Specialised Harvesting Services Limited
Company Information
for the year from 1 July 2022 to 30 June 2023

Directors

P J Kelsey
R C M Windle

Registered Address

Turbary Road
Haxey
Doncaster
DN9 2JH

Registered Number

01434064 (England and Wales)
Specialised Harvesting Services Limited
Balance Sheet as at
30 June 2023

Notes

2023

2022

£

£

£

£

Fixed assets
Tangible assets521,08823,738
21,08823,738
Current assets
Stocks63,9404,440
Debtors711,5256,618
Cash at bank and on hand18,53117,908
33,99628,966
Creditors amounts falling due within one year8(46,408)(44,825)
Net current assets (liabilities)(12,412)(15,859)
Total assets less current liabilities8,6767,879
Provisions for liabilities9(4,007)(4,510)
Net assets4,6693,369
Capital and reserves
Called up share capital1212
Profit and loss account4,6573,357
Shareholders' funds4,6693,369
The financial statements were approved and authorised for issue by the Board of Directors on 20 October 2023, and are signed on its behalf by:
P J Kelsey
Director
Registered Company No. 01434064
Specialised Harvesting Services Limited
Notes to the Financial Statements
for the year ended 30 June 2023

1.Statutory information
The company is a private company limited by shares and registered in England and Wales. 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 (%)Straight line (years)
Land and buildings-50
Plant and machinery15-
Vehicles25-
Office Equipment15-
Stocks policy
Stocks are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).
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.
Deferred tax policy
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
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.
Employee benefits policy
Contributions to defined contribution plans are expensed in the period to which they relate.
4.Employee information

20232022
Average number of employees during the year11
5.Property, plant and equipment

Plant & machinery

Vehicles

Fixtures & fittings

Total

££££
Cost or valuation
At 01 July 2272,00136,69510,360119,056
Additions2,323--2,323
At 30 June 2374,32436,69510,360121,379
Depreciation and impairment
At 01 July 2261,44026,2507,62895,318
Charge for year1,9342,6124274,973
At 30 June 2363,37428,8628,055100,291
Net book value
At 30 June 2310,9507,8332,30521,088
At 30 June 2210,56110,4452,73223,738
6.Stocks

2023

2022

££
Work in progress3,9404,440
Total3,9404,440
7.Debtors

2023

2022

££
Trade debtors / trade receivables10,9425,722
Prepayments and accrued income583896
Total11,5256,618
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 payables1,4893,030
Taxation and social security9,2159,312
Other creditors33,48130,259
Accrued liabilities and deferred income2,2232,224
Total46,40844,825
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.
9.Provisions for liabilities

2023

2022

££
Net deferred tax liability (asset)4,0074,510
Total4,0074,510