2022-08-012023-07-312023-07-31false10270319HARRIS MATTIN HOLDINGS 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HARRIS MATTIN HOLDINGS LIMITED

Registered Number
10270319
(England and Wales)

Unaudited Financial Statements for the Year ended
31 July 2023

HARRIS MATTIN HOLDINGS LIMITED
Company Information
for the year from 1 August 2022 to 31 July 2023

Director

Terence Mattin

Registered Address

179 Park Lane
Poynton
Stockport
SK12 1RH

Registered Number

10270319 (England and Wales)
HARRIS MATTIN HOLDINGS LIMITED
Balance Sheet as at
31 July 2023

Notes

2023

2022

£

£

£

£

Fixed assets
Tangible assets8233487
Investments921
235488
Current assets
Debtors8,1273,230
Cash at bank and on hand31158
8,1583,388
Creditors amounts falling due within one year117,4132,843
Net current assets (liabilities)745545
Total assets less current liabilities9801,033
Accruals and deferred income980980
Net assets-53
Capital and reserves
Called up share capital200200
Profit and loss account(200)(147)
Shareholders' funds-53
The financial statements were approved and authorised for issue by the Director on 21 August 2023, and are signed on its behalf by:
Terence Mattin
Director
Registered Company No. 10270319
HARRIS MATTIN HOLDINGS LIMITED
Notes to the Financial Statements
for the year ended 31 July 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.Basis of measurement used in financial statements
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
4.Accounting policies
Functional and presentation currency policy
The financial statements are presented in sterling and this is the functional currency of the company.
Turnover policy
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services.
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:

Straight line (years)
Office Equipment4
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
Income tax expense represents the sum of the tax currently payable and deferred tax. The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the profit and loss account because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The Company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
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.
Investments policy
Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.
Going concern
The company meets day to day working capital requirements from director related entities or the director. The director has undertaken an assessment of whether the company was a going concern when the accounts were prepared, considering all available information about the future, covering a period of 12 months from the date of approval of the accounts. Funds to meet the cashflow requirements are in place and the director does not anticipate any material overspend. The director is therefore satisfied that the going concern assumption remains appropriate.
5.Critical estimates and judgements
In the application of the company’s accounting policies, the director is required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.
6.Sources of estimation uncertainty
The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.
7.Employee information

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

Office Equipment

Total

££
Cost or valuation
At 01 August 225,4965,496
At 31 July 235,4965,496
Depreciation and impairment
At 01 August 225,0095,009
Charge for year254254
At 31 July 235,2635,263
Net book value
At 31 July 23233233
At 31 July 22487487
9.Fixed asset investments

Investments in groups1

Total

££
Cost or valuation
At 01 August 2211
Additions11
At 31 July 2322
Net book value
At 31 July 2322
At 31 July 2211

Notes

1Investments in group undertakings and participating interests
10.Debtors within one year

2023

2022

££
Other debtors8,1273,230
Total8,1273,230
Short term trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method, less impairment losses for bad and doubtful debts.
11.Creditors within one year

2023

2022

££
Amounts owed to related parties1,025544
Taxation and social security6,3882,299
Total7,4132,843
Short term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
12.Provisions for liabilities
Provisions are made where an event has taken place that gives the company a legal or constructive obligation that probably requires settlement by a transfer of economic benefit, and a reliable estimate can be made of going the amount of the obligation. Provisions are charged as an expense to the profit and loss account in the year that the company becomes aware of the obligation and are measured at the best estimate at balance sheet date of the expenditure required to settle the obligation, taking into account relevant risks and uncertainties. When payments are eventually made, they are charged to the provision carried in the balance sheet.