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Registered number: 06343734
Harry Owen Limited
Unaudited Financial Statements
For The Year Ended 30 June 2023
Daverns
Chartered Accountants
Hardy House
Northbridge Road
Berkhamsted
Herts
HP4 1EF
Unaudited Financial Statements
Contents
Page
Statement of Financial Position 1—2
Notes to the Financial Statements 3—5
Page 1
Statement of Financial Position
Registered number: 06343734
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 152 235
Investments 5 35,923 40,304
36,075 40,539
CURRENT ASSETS
Debtors 6 15,958 104,005
Cash at bank and in hand 313,653 156,720
329,611 260,725
Creditors: Amounts Falling Due Within One Year 8 (99,227 ) (134,199 )
NET CURRENT ASSETS (LIABILITIES) 230,384 126,526
TOTAL ASSETS LESS CURRENT LIABILITIES 266,459 167,065
PROVISIONS FOR LIABILITIES
Deferred Taxation 9 (38 ) (45 )
NET ASSETS 266,421 167,020
CAPITAL AND RESERVES
Called up share capital 11 2 2
Income Statement 266,419 167,018
SHAREHOLDERS' FUNDS 266,421 167,020
Page 1
Page 2
For the year ending 30 June 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Income Statement.
On behalf of the board
Mr Edward Wolfenden
Director
Mr John Wolfenden
Director
16th January 2024
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Harry Owen Limited is a private company, limited by shares, incorporated in England & Wales, registered number 06343734 . The registered office is 9 Solesbridge Close, Chorleywood, Rickmansworth, Hertfordshire, WD3 5SP.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Fixtures & Fittings 20% on cost
2.4. Taxation
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 statement of comprehensive income because of items of income or expense that are taxable or deductible in other year 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.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and asset reflects the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was:
2023 2022
Office and administration 2 2
2 2
Page 3
Page 4
4. Tangible Assets
Fixtures & Fittings
£
Cost
As at 1 July 2022 2,741
As at 30 June 2023 2,741
Depreciation
As at 1 July 2022 2,506
Provided during the period 83
As at 30 June 2023 2,589
Net Book Value
As at 30 June 2023 152
As at 1 July 2022 235
5. Investments
Listed
£
Cost
As at 1 July 2022 40,304
Additions 14,436
Disposals (18,817 )
As at 30 June 2023 35,923
Provision
As at 1 July 2022 -
As at 30 June 2023 -
Net Book Value
As at 30 June 2023 35,923
As at 1 July 2022 40,304
6. Debtors
2023 2022
£ £
Due within one year
Trade debtors 15,950 104,005
Other debtors 8 -
15,958 104,005
7. Current Asset Investments

The market value of listed investments was £ 31,221 (2022 - £ 26,275 )

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8. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Corporation tax 62,701 57,494
Other taxes and social security 27,618 13,232
Accruals and deferred income 3,654 3,418
Directors' loan accounts 5,254 60,055
99,227 134,199
9. Deferred Taxation
The provision for deferred tax is made up as follows:
2023 2022
£ £
Other timing differences 38 45
10. Provisions for Liabilities
Deferred Tax Total
£ £
As at 1 July 2022 45 45
Reversals (7 ) (7)
Balance at 30 June 2023 38 38
11. Share Capital
2023 2022
Allotted, called up and fully paid £ £
2 Ordinary Shares of £ 1 each 2 2
12. Directors Advances, Credits and Guarantees
During the year, total dividends of £143,000 (2022 - £180,000) were paid to the directors.
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