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REGISTERED NUMBER: 06968050 (England and Wales)















Unaudited Financial Statements

for the Year Ended 31 July 2023

for

J Harcourt Limited

J Harcourt Limited (Registered number: 06968050)






Contents of the Financial Statements
for the Year Ended 31 July 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


J Harcourt Limited

Company Information
for the Year Ended 31 July 2023







DIRECTORS: J P Harcourt
Mrs L R Harcourt





REGISTERED OFFICE: 7 Lindum Terrace
Lincoln
Lincolnshire
LN2 5RP





REGISTERED NUMBER: 06968050 (England and Wales)





ACCOUNTANTS: Stanbridge Associates Limited
7 Lindum Terrace
Lincoln
Lincolnshire
LN2 5RP

J Harcourt Limited (Registered number: 06968050)

Balance Sheet
31 July 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 5,208 5,149
Investments 6 1,513,243 1,518,677
1,518,451 1,523,826

CURRENT ASSETS
Debtors 7 31,596 33,866
Cash at bank 262,527 312,870
294,123 346,736
CREDITORS
Amounts falling due within one
year

8

76,803

64,944
NET CURRENT ASSETS 217,320 281,792
TOTAL ASSETS LESS CURRENT
LIABILITIES

1,735,771

1,805,618

CAPITAL AND RESERVES
Called up share capital 106 106
Retained earnings 1,735,665 1,805,512
SHAREHOLDERS' FUNDS 1,735,771 1,805,618

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 July 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 2023 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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.

J Harcourt Limited (Registered number: 06968050)

Balance Sheet - continued
31 July 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 Board of Directors and authorised for issue on 2 March 2024 and were signed on its behalf by:





J P Harcourt - Director


J Harcourt Limited (Registered number: 06968050)

Notes to the Financial Statements
for the Year Ended 31 July 2023

1. STATUTORY INFORMATION

J Harcourt 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.

Turnover
Turnover represents trading income accrued during the period shown by these financial statements.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2009, is being amortised evenly over its estimated useful life of four years.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over it's estimated useful life.

Plant and machinery - 25% reducing balance

Computer equipment - 33% on cost

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 4 (2022 - 5 ) .

J Harcourt Limited (Registered number: 06968050)

Notes to the Financial Statements - continued
for the Year Ended 31 July 2023

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 August 2022
and 31 July 2023 553,000
AMORTISATION
At 1 August 2022
and 31 July 2023 553,000
NET BOOK VALUE
At 31 July 2023 -
At 31 July 2022 -

5. TANGIBLE FIXED ASSETS
Plant and Computer
machinery equipment Totals
£    £    £   
COST
At 1 August 2022 34,210 23,940 58,150
Additions - 2,626 2,626
At 31 July 2023 34,210 26,566 60,776
DEPRECIATION
At 1 August 2022 31,707 21,294 53,001
Charge for year 626 1,941 2,567
At 31 July 2023 32,333 23,235 55,568
NET BOOK VALUE
At 31 July 2023 1,877 3,331 5,208
At 31 July 2022 2,503 2,646 5,149

J Harcourt Limited (Registered number: 06968050)

Notes to the Financial Statements - continued
for the Year Ended 31 July 2023

6. FIXED ASSET INVESTMENTS
Other
investments
£   
COST OR VALUATION
At 1 August 2022 1,518,677
Revaluations (5,434 )
At 31 July 2023 1,513,243
NET BOOK VALUE
At 31 July 2023 1,513,243
At 31 July 2022 1,518,677

Cost or valuation at 31 July 2023 is represented by:

Other
investments
£   
Valuation in 2016 200,000
Valuation in 2017 318,267
Valuation in 2018 322,223
Valuation in 2019 29,944
Valuation in 2020 262,730
Valuation in 2021 134,075
Valuation in 2022 251,438
Valuation in 2023 (5,434 )
1,513,243

7. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 31,596 33,866

8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Taxation and social security 68,486 55,873
Other creditors 8,317 9,071
76,803 64,944