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Registered number: 08468282
Prune Harris Ltd.
Unaudited Financial Statements
For The Year Ended 30 April 2023
Portt & Co
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 08468282
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 1,522 1,160
1,522 1,160
CURRENT ASSETS
Stocks 5 1,512 1,512
Debtors 6 15,504 14,805
Cash at bank and in hand 151,205 105,921
168,221 122,238
Creditors: Amounts Falling Due Within One Year 7 (66,979 ) (79,673 )
NET CURRENT ASSETS (LIABILITIES) 101,242 42,565
TOTAL ASSETS LESS CURRENT LIABILITIES 102,764 43,725
NET ASSETS 102,764 43,725
CAPITAL AND RESERVES
Called up share capital 8 2 2
Profit and Loss Account 102,762 43,723
SHAREHOLDERS' FUNDS 102,764 43,725
Page 1
Page 2
For the year ending 30 April 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 Profit and Loss Account.
On behalf of the board
Mr Collin Harker
Director
18/01/2024
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
Prune Harris Ltd. is a private company, limited by shares, incorporated in England & Wales, registered number 08468282 . The registered office is Collar Factory, 112 St. Augustine Street, Taunton, Somerset, TA1 1QN.
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, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
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:
Computer Equipment 33% - Straight Line
2.4. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.5. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
2.6. 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 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.
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.
...CONTINUED
Page 3
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2.6. Taxation - continued
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 assets reflect 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: 5 (2022: 4)
5 4
4. Tangible Assets
Computer Equipment
£
Cost
As at 1 May 2022 10,644
Additions 1,597
As at 30 April 2023 12,241
Depreciation
As at 1 May 2022 9,484
Provided during the period 1,235
As at 30 April 2023 10,719
Net Book Value
As at 30 April 2023 1,522
As at 1 May 2022 1,160
5. Stocks
2023 2022
£ £
Stock 1,512 1,512
1,512 1,512
6. Debtors
2023 2022
£ £
Due within one year
Trade debtors 1,334 2,470
Prepayments and accrued income 6,443 10,632
Deferred tax current asset 1,703 1,703
Directors' loan accounts 6,024 -
15,504 14,805
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Page 5
7. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 19,200 11,332
Corporation tax 30,336 9,319
Other taxes and social security 2,271 784
VAT 931 10,911
Net wages 627 242
Accruals and deferred income 13,614 40,400
Directors' loan accounts - 6,685
66,979 79,673
8. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 2 2
9. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors: £6,022
The above loan is unsecured, interest free and repayable on demand.
10. Transition to FRS 102
This is the first period in which the financial statements have been prepared in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland". No transational adjustments, nor prior period restatements have been necessary.
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