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2022-04-30 04576939 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2021-05-01 2022-04-30 04576939 1 2021-05-01 2022-04-30 04576939 frs-countries:EnglandWales 2021-05-01 2022-04-30
Registered number: 04576939
Harefield Tackle Limited
Directors' Report and
Unaudited Financial Statements
For The Year Ended 30 April 2023
W G Cann & Co Ltd
66 Oxford Road Denham
Uxbridge
Middlesex
UB9 4DN
Directors' Report and Unaudited Financial Statements
Contents
Page
Company Information 1
Directors' Report 2
Accountant's Report 3
Profit and Loss Account 4
Balance Sheet 5
Notes to the Financial Statements 6—8
Page 1
Company Information
Directors Miss Leanne Chapman
Mrs Susan Chapman
Company Number 04576939
Registered Office 87a, Park Lane
Harefield
Middlesex
UB9 6BL
Accountants W G Cann & Co Ltd
66 Oxford Road Denham
Uxbridge
Middlesex
UB9 4DN
Page 1
Page 2
Directors' Report
The directors present their report and the financial statements for the year ended 30 April 2023 .
Directors
The directors who held office during the year were as follows:
Miss Leanne Chapman
Mrs Susan Chapman
Statement of Directors' Responsibilities
The directors are responsible for preparing the Directors' Report and the financial statements in accordance with applicable law and regulations.
Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period. In preparing the financial statements the directors are required to: 
  • select suitable accounting policies and then apply them consistently;
  • make judgments and accounting estimates that are reasonable and prudent;
  • prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.
The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the company's transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
Small Company Rules
This report has been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.
On behalf of the board
Mrs Susan Chapman
Director
17/01/2024
Page 2
Page 3
Accountant's Report
In accordance with the engagement letter dated 1st May, 2020 and in order to assist you to fulfil your duties under the Companies Act 2006, we have compiled the financial statements of the company from the accounting records and information and explanations you have given to us.
This report is made to the directors in accordance with the terms of our engagement. Our work has been undertaken to prepare for approval by the directors the financial statements that we have been engaged to compile, to report to the directors that we have done so, and to state those matters that we have agreed to state to them in this report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the Company and the Company's directors for our work or for this report.
You have acknowledged on the Balance Sheet as at year ended 30th April, 2023 your duty to ensure that the company has kept proper accounting records and to prepare financial statements that give a true and fair view under the Companies Act 2006. You consider that the company is exempt from the statutory requirement for an audit for the year.
We have not been instructed to carry out an audit of the financial statements. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.
Signed
Alan Leonard Wakefield
17/01/2024
W G Cann & Co Ltd
66 Oxford Road Denham
Uxbridge
Middlesex
UB9 4DN
Page 3
Page 4
Profit and Loss Account
2023 2022
Notes £ £
TURNOVER 474,749 597,606
Cost of sales (269,015 ) (410,209 )
GROSS PROFIT 205,734 187,397
Distribution costs (1,250 ) (813 )
Administrative expenses (170,964 ) (154,637 )
OPERATING PROFIT 33,520 31,947
Other interest receivable and similar income 91 35
Interest payable and similar charges (643 ) (306 )
PROFIT FOR THE FINANCIAL YEAR 32,968 31,676
The notes on pages 6 to 8 form part of these financial statements.
Page 4
Page 5
Balance Sheet
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 5 3,576 3,932
3,576 3,932
CURRENT ASSETS
Stocks 6 75,000 72,000
Debtors 7 514 -
Cash at bank and in hand 7,438 20,741
82,952 92,741
Creditors: Amounts Falling Due Within One Year 8 (59,637 ) (60,446 )
NET CURRENT ASSETS (LIABILITIES) 23,315 32,295
TOTAL ASSETS LESS CURRENT LIABILITIES 26,891 36,227
NET ASSETS 26,891 36,227
CAPITAL AND RESERVES
Called up share capital 9 200 200
Profit and Loss Account 26,691 36,027
SHAREHOLDERS' FUNDS 26,891 36,227
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 in accordance with the provisions applicable to companies subject to the small companies' regime.
On behalf of the board
Mrs Susan Chapman
Director
17/01/2024
The notes on pages 6 to 8 form part of these financial statements.
Page 5
Page 6
Notes to the Financial Statements
1. General Information
Harefield Tackle Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04576939 . The registered office is 87a, Park Lane, Harefield, Middlesex, UB9 6BL.
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. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of .... years.
2.4. 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:
Freehold 0
Leasehold 0
Plant & Machinery 25% reducing balance
Motor Vehicles 0
Fixtures & Fittings 0
Computer Equipment 0
2.5. 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 4 (2022: 4)
4 4
Page 6
Page 7
4. Intangible Assets
Goodwill
£
Cost
As at 1 May 2022 90,000
As at 30 April 2023 90,000
Amortisation
As at 1 May 2022 90,000
As at 30 April 2023 90,000
Net Book Value
As at 30 April 2023 -
As at 1 May 2022 -
5. Tangible Assets
Plant & Machinery
£
Cost
As at 1 May 2022 29,671
Additions 836
As at 30 April 2023 30,507
Depreciation
As at 1 May 2022 25,739
Provided during the period 1,192
As at 30 April 2023 26,931
Net Book Value
As at 30 April 2023 3,576
As at 1 May 2022 3,932
6. Stocks
2023 2022
£ £
Materials 75,000 72,000
75,000 72,000
7. Debtors
2023 2022
£ £
Due within one year
Other taxes and social security 514 -
514 -
Page 7
Page 8
8. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 45,042 40,179
Corporation tax 6,332 6,239
Other taxes and social security - 2,448
VAT 3,750 10,067
Accruals and deferred income 500 500
Directors' loan accounts 4,013 1,013
59,637 60,446
9. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 200 200
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