IRIS Accounts Production v23.4.0.336 08062018 Board of Directors 1.11.22 31.10.23 31.10.23 false true false false false true false iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh080620182022-10-31080620182023-10-31080620182022-11-012023-10-31080620182021-10-31080620182021-11-012022-10-31080620182022-10-3108062018ns15:EnglandWales2022-11-012023-10-3108062018ns14:PoundSterling2022-11-012023-10-3108062018ns10:Director12022-11-012023-10-3108062018ns10:PrivateLimitedCompanyLtd2022-11-012023-10-3108062018ns10:SmallEntities2022-11-012023-10-3108062018ns10:AuditExempt-NoAccountantsReport2022-11-012023-10-3108062018ns10:SmallCompaniesRegimeForDirectorsReport2022-11-012023-10-3108062018ns10:SmallCompaniesRegimeForAccounts2022-11-012023-10-3108062018ns10:AbridgedAccounts2022-11-012023-10-310806201812022-11-012023-10-3108062018ns10:Director22022-11-012023-10-3108062018ns10:RegisteredOffice2022-11-012023-10-3108062018ns5:CurrentFinancialInstruments2023-10-3108062018ns5:CurrentFinancialInstruments2022-10-3108062018ns5:ShareCapital2023-10-3108062018ns5:ShareCapital2022-10-3108062018ns5:RetainedEarningsAccumulatedLosses2023-10-3108062018ns5:RetainedEarningsAccumulatedLosses2022-10-3108062018ns5:NetGoodwill2022-11-012023-10-3108062018ns5:FurnitureFittings2022-11-012023-10-3108062018ns5:ComputerEquipment2022-11-012023-10-31
REGISTERED NUMBER: 08062018 (England and Wales)










Unaudited Financial Statements

for the Year Ended 31 October 2023

for

Paul A Harris Limited

Paul A Harris Limited (Registered number: 08062018)






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




Page

Company Information 1

Abridged Balance Sheet 2

Notes to the Financial Statements 4


Paul A Harris Limited

Company Information
for the Year Ended 31 October 2023







DIRECTORS: Dr P A Harris
Dr K Powell





REGISTERED OFFICE: Perrott House
17 Bridge Street
Pershore
Worcestershire
WR10 1AJ





REGISTERED NUMBER: 08062018 (England and Wales)





ACCOUNTANTS: Attwoods
Perrott House
17 Bridge Street
Pershore
Worcestershire
WR10 1AJ

Paul A Harris Limited (Registered number: 08062018)

Abridged Balance Sheet
31 October 2023

31.10.23 31.10.22
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 22,043 23,489
Investments 6 4,447 5,452
26,490 28,941

CURRENT ASSETS
Debtors 306,594 229,764
Cash at bank and in hand 290,539 270,542
597,133 500,306
CREDITORS
Amounts falling due within one year 262,821 190,196
NET CURRENT ASSETS 334,312 310,110
TOTAL ASSETS LESS CURRENT
LIABILITIES

360,802

339,051

PROVISIONS FOR LIABILITIES 5,070 4,463
NET ASSETS 355,732 334,588

CAPITAL AND RESERVES
Called up share capital 106 106
Retained earnings 355,626 334,482
355,732 334,588

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 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.

Paul A Harris Limited (Registered number: 08062018)

Abridged Balance Sheet - continued
31 October 2023


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

All the members have consented to the preparation of an abridged Income Statement and an abridged Balance Sheet for the year ended 31 October 2023 in accordance with Section 444(2A) of the Companies Act 2006.

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 30 January 2024 and were signed on its behalf by:





Dr P A Harris - Director


Paul A Harris Limited (Registered number: 08062018)

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

1. STATUTORY INFORMATION

Paul A Harris 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.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2012, is being amortised evenly over its estimated useful life of five years.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Fixtures and fittings - 25% on reducing balance
Computer equipment - 25% on reducing balance

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

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 2 (2022 - 2 ) .

Paul A Harris Limited (Registered number: 08062018)

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

4. INTANGIBLE FIXED ASSETS
Totals
£   
COST
At 1 November 2022
and 31 October 2023 245,000
AMORTISATION
At 1 November 2022
and 31 October 2023 245,000
NET BOOK VALUE

At 31 October 2023 -
At 31 October 2022 -

5. TANGIBLE FIXED ASSETS
Totals
£   
COST
At 1 November 2022 68,923
Additions 4,990
At 31 October 2023 73,913
DEPRECIATION
At 1 November 2022 45,434
Charge for year 6,436
At 31 October 2023 51,870
NET BOOK VALUE
At 31 October 2023 22,043
At 31 October 2022 23,489

6. FIXED ASSET INVESTMENTS

Information on investments other than loans is as follows:
Totals
£   
COST
At 1 November 2022 5,452
Share of profit/(loss) (1,005 )
At 31 October 2023 4,447
NET BOOK VALUE
At 31 October 2023 4,447
At 31 October 2022 5,452

Paul A Harris Limited (Registered number: 08062018)

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

7. PARENT COMPANY

Paul A Harris Ltd is wholly owned by its parent company The Harris Group of Companies Ltd. Its registered office is at 6th Floor, 2 Kingdom Street, Paddington, London, W2 6BD

The ultimate controlling party is Paul Harris who owns 94% of the ultimate parent company.