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dpl-frs:DistributionCosts dpl-frs:Item12 2021-01-01 2022-12-31 SC425465 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2021-01-01 2022-12-31 SC425465 1 2021-01-01 2022-12-31 SC425465 frs-countries:Scotland 2021-01-01 2022-12-31
Registered number: SC425465
Harbour Business Centres Ltd
Unaudited Financial Statements
For The Year Ended 31 December 2023
Glass Accountancy
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: SC425465
31 December 2023 31 December 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 2,551 3,401
Investment Properties 5 1,257,700 1,257,700
1,260,251 1,261,101
CURRENT ASSETS
Debtors 6 228,349 205,691
Cash at bank and in hand 598,710 480,579
827,059 686,270
Creditors: Amounts Falling Due Within One Year 7 (167,674 ) (124,576 )
NET CURRENT ASSETS (LIABILITIES) 659,385 561,694
TOTAL ASSETS LESS CURRENT LIABILITIES 1,919,636 1,822,795
NET ASSETS 1,919,636 1,822,795
CAPITAL AND RESERVES
Called up share capital 8 2 2
Profit and Loss Account 1,919,634 1,822,793
SHAREHOLDERS' FUNDS 1,919,636 1,822,795
Page 1
Page 2
For the year ending 31 December 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
Dr Andrei Mikheev
Director
04/03/2024
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
Harbour Business Centres Ltd is a private company, limited by shares, incorporated in Scotland, registered number SC425465 . The registered office is c/o Glass Accountancy Limited, Duddingston Yards, Edinburgh, EH15 3NT.
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:
Plant & Machinery 25%
Fixtures & Fittings 25%
2.4. Investment Properties
All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.
2.5. 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.
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.
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3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2022: 4)
1 4
4. Tangible Assets
Plant & Machinery Fixtures & Fittings Total
£ £ £
Cost
As at 1 January 2023 6,569 129,300 135,869
As at 31 December 2023 6,569 129,300 135,869
Depreciation
As at 1 January 2023 3,168 129,300 132,468
Provided during the period 850 - 850
As at 31 December 2023 4,018 129,300 133,318
Net Book Value
As at 31 December 2023 2,551 - 2,551
As at 1 January 2023 3,401 - 3,401
5. Investment Property
31 December 2023
£
Fair Value
As at 1 January 2023 and 31 December 2023 1,257,700
6. Debtors
31 December 2023 31 December 2022
£ £
Due within one year
Trade debtors 1,557 250
Prepayments and accrued income 11,784 5,440
Other debtors 1 1
Other debtors (1) 200,000 200,000
Other debtors (3) 13,306 -
Other taxes and social security 1,701 -
228,349 205,691
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7. Creditors: Amounts Falling Due Within One Year
31 December 2023 31 December 2022
£ £
Trade creditors 10,876 12,942
Corporation tax 29,602 14,232
Other taxes and social security - 897
VAT 6,018 26,565
Other creditors - 30,125
Other creditors (1) 17,463 17,300
Accruals and deferred income 103,715 22,515
167,674 124,576
8. Share Capital
31 December 2023 31 December 2022
£ £
Allotted, Called up and fully paid 2 2
9. Related Party Transactions
Infogistics Limited, H R Information Limited and Daxtra Technologies Ltd are companies under the joint control of A Mikheev and S P Finch.
Included within other debtors/(creditors) at the year end was an amount £1,516 (2022: £14 due to) due from Daxtra Technologies Ltd. This amount is unsecured, interest free and payable on demand.
Included within other debtors is an amount of £200,000 (2022: £200,000) due from Premium Lets Limited, a company controlled by S P Finch. During the year the company recieved £152,080 (2022: £383,560) from Daxtra Technologies, H R Information Limited and Infogistics Limited in relation to support services and internet provided to these companies.
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