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REGISTERED NUMBER: 04467076 (England and Wales)






















Unaudited Financial Statements

for the Year Ended 30 June 2023

for

Harris Gas Limited

Harris Gas Limited (Registered number: 04467076)






Contents of the Financial Statements
for the year ended 30 June 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4

Chartered Accountants' Report 8

Harris Gas Limited

Company Information
for the year ended 30 June 2023







DIRECTORS: Mrs T Holt
Mrs J C Cooper
Mrs H Cooper





SECRETARY: Mrs H Cooper





REGISTERED OFFICE: Harris Gas Ollershaw Lane
Marston
Northwich
Cheshire
CW9 6ER





REGISTERED NUMBER: 04467076 (England and Wales)





ACCOUNTANTS: Bennett Brooks & Co Limited
Chartered Accountants
St George's Court
Winnington Avenue
Northwich
Cheshire
CW8 4EE

Harris Gas Limited (Registered number: 04467076)

Balance Sheet
30 June 2023

2023 2022
Notes £ £
FIXED ASSETS
Intangible assets 4 111,161 3,185
Tangible assets 5 399,904 386,533
Investments 6 3 -
511,068 389,718

CURRENT ASSETS
Stocks 198,077 209,843
Debtors 7 625,408 308,744
Cash at bank and in hand 1,176,575 812,571
2,000,060 1,331,158
CREDITORS
Amounts falling due within one year 8 (1,276,401 ) (589,416 )
NET CURRENT ASSETS 723,659 741,742
TOTAL ASSETS LESS CURRENT
LIABILITIES

1,234,727

1,131,460

CREDITORS
Amounts falling due after more than one year 9 (158,207 ) (295,676 )

PROVISIONS FOR LIABILITIES (46,367 ) (50,896 )
NET ASSETS 1,030,153 784,888

CAPITAL AND RESERVES
Called up share capital 11 3 3
Retained earnings 1,030,150 784,885
SHAREHOLDERS' FUNDS 1,030,153 784,888

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 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.

Harris Gas Limited (Registered number: 04467076)

Balance Sheet - continued
30 June 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 7 March 2024 and were signed on its behalf by:





Mrs J C Cooper - Director


Harris Gas Limited (Registered number: 04467076)

Notes to the Financial Statements
for the year ended 30 June 2023

1. STATUTORY INFORMATION

Harris Gas 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.

The presentation currency of the financial statements is the Pound Sterling (£).


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.

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.


Website development - amortised evenly over its estimated useful life of 5 years.
Goodwill - amortised evenly over its estimated useful life of 5 years.
Registration plates - amortised evenly over its estimated useful life of 5 years.

Tangible fixed assets
Tangible fixed assets are stated at cost less accumulated depreciation. Cost includes the original purchase price of the asset and the costs attributable to bringing the asset to its working condition for its intended use.

Land is held for the purposes of the trade and is not depreciated.

Depreciation is provided on all tangible fixed assets, at rates calculated to write off the cost, less estimated residual value, of each asset on a systematic basis over its expected useful life as follows:

Plant and machinery - 20% on cost
Computer equipment - 20% on cost
Motor vehicles -25% on cost
Leasehold property
improvements -

10% on cost

Investments in subsidiaries
Investments in subsidiary undertakings are recognised at cost.

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.


Harris Gas Limited (Registered number: 04467076)

Notes to the Financial Statements - continued
for the year ended 30 June 2023

2. ACCOUNTING POLICIES - continued
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.

Hire purchase and leasing commitments
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is shorter.

The interest element of these obligations is charged to the Income Statement over the relevant period. The capital element of the future payments is treated as a liability.

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 the Income Statement in the period to which they relate.

Short term debtors and creditors
Short term debtors and creditors with no stated interest rate are recorded at transaction price. Any losses arising from impairment are recognised in the Income Statement.

Share capital
Ordinary A, Ordinary B & Ordinary C shares are classed as equity.

Distributions to equity holders
Dividends are recognised as a liability in the financial statements in the period in which the dividends are approved by the company's shareholders. These amounts are recognised in the statement of changes in equity.

Cash and cash equivalents
Cash and cash equivalents includes cash in hand, cash held with banks and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 15 (2022 - 13 ) .

4. INTANGIBLE FIXED ASSETS
Other
intangible
Goodwill assets Totals
£ £ £
COST
At 1 July 2022 - 3,900 3,900
Additions 124,996 441 125,437
At 30 June 2023 124,996 4,341 129,337
AMORTISATION
At 1 July 2022 - 715 715
Charge for year 16,666 795 17,461
At 30 June 2023 16,666 1,510 18,176
NET BOOK VALUE
At 30 June 2023 108,330 2,831 111,161
At 30 June 2022 - 3,185 3,185

Harris Gas Limited (Registered number: 04467076)

Notes to the Financial Statements - continued
for the year ended 30 June 2023

5. TANGIBLE FIXED ASSETS
Plant and
Land and machinery
buildings etc Totals
£ £ £
COST
At 1 July 2022 95,988 962,815 1,058,803
Additions - 132,040 132,040
Disposals - (14,555 ) (14,555 )
At 30 June 2023 95,988 1,080,300 1,176,288
DEPRECIATION
At 1 July 2022 - 672,270 672,270
Charge for year - 118,669 118,669
Eliminated on disposal - (14,555 ) (14,555 )
At 30 June 2023 - 776,384 776,384
NET BOOK VALUE
At 30 June 2023 95,988 303,916 399,904
At 30 June 2022 95,988 290,545 386,533

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Plant and
machinery
etc
£
COST
At 1 July 2022
and 30 June 2023 211,685
DEPRECIATION
At 1 July 2022 54,984
Charge for year 52,921
At 30 June 2023 107,905
NET BOOK VALUE
At 30 June 2023 103,780
At 30 June 2022 156,701

6. FIXED ASSET INVESTMENTS
Shares in
group
undertakings
£
COST
Additions 3
At 30 June 2023 3
NET BOOK VALUE
At 30 June 2023 3

Harris Gas Limited (Registered number: 04467076)

Notes to the Financial Statements - continued
for the year ended 30 June 2023

7. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£ £
Trade debtors 534,758 253,302
Other debtors 90,650 55,442
625,408 308,744

8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£ £
Bank loans and overdrafts 103,957 96,749
Hire purchase contracts 34,470 38,646
Trade creditors 150,938 37,246
Taxation and social security 161,374 19,648
Other creditors 825,662 397,127
1,276,401 589,416

9. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2023 2022
£ £
Bank loans 138,762 241,761
Hire purchase contracts 19,445 53,915
158,207 295,676

10. SECURED DEBTS

The following secured debts are included within creditors:

2023 2022
£ £
Hire purchase contracts 53,915 92,561

Hire purchase contracts are secured over the assets to which they relate.

11. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2023 2022
value: £ £
1 Ordinary A £1 1 1
1 Ordinary B £1 1 1
1 Ordinary C £1 1 1
3 3

12. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

At the reporting date the company owed the directors £142,450 (2022: £132,450), which attracts no interest and is repayable on demand.

Chartered Accountants' Report to the Board of Directors
on the Unaudited Financial Statements of
Harris Gas Limited

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Harris Gas Limited for the year ended 30 June 2023 which comprise the Income Statement, Balance Sheet, Statement of Changes in Equity and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of Harris Gas Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Harris Gas Limited and state those matters that we have agreed to state to the Board of Directors of Harris Gas Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Harris Gas Limited and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Harris Gas Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Harris Gas Limited. You consider that Harris Gas Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Harris Gas Limited. 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 statutory financial statements.






Bennett Brooks & Co Limited
Chartered Accountants
St George's Court
Winnington Avenue
Northwich
Cheshire
CW8 4EE


7 March 2024