Paul Harris & Co. Limited |
|
59, West End, Redruth |
|
Balance Sheet As At 30 April 2023 |
|
|
Notes |
|
|
2023 |
|
|
2022 |
£ |
£ |
Fixed assets |
Intangible assets |
3 |
|
|
116,750 |
|
|
116,750 |
Tangible assets |
4 |
|
|
1,065 |
|
|
1,299 |
|
|
|
|
117,815 |
|
|
118,049 |
|
Current assets |
Debtors |
5 |
|
140,896 |
|
|
129,395 |
Cash at bank and in hand |
|
|
26,755 |
|
|
59,847 |
|
|
|
167,651 |
|
|
189,242 |
|
Creditors: amounts falling due within one year |
6 |
|
(187,946) |
|
|
(212,806) |
|
Net current liabilities |
|
|
|
(20,295) |
|
|
(23,564) |
|
Total assets less current liabilities |
|
|
|
97,520 |
|
|
94,485 |
|
|
|
|
Net assets |
|
|
|
97,520 |
|
|
94,485 |
|
|
|
|
|
|
|
|
Capital and reserves |
Called up share capital |
|
|
|
2 |
|
|
2 |
Profit and loss account |
|
|
|
97,518 |
|
|
94,483 |
|
Shareholders' funds |
|
|
|
97,520 |
|
|
94,485 |
|
|
|
|
|
|
|
|
The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006. |
The members have not required the company to obtain an audit in accordance with section 476 of the Act. |
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. |
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies. |
|
|
……………………….. |
P. E. Harris |
Director |
Approved by the board on 14 March 2024 |
|
Paul Harris & Co. Limited |
|
59, West End, Redruth |
|
Notes to the Accounts |
|
For the Year Ended 30 April 2023 |
|
|
1 |
Accounting policies |
|
|
Basis of preparation |
|
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard). |
|
|
Turnover |
|
Turnover represents the value, net of value added tax and discounts, of goods provided to customers and work carried out in respect of services provided to customers of the accountancy practice. |
|
|
|
Depreciation |
|
Depreciation has been provided at the following rates in order to write off the asssets over their estimated useful lives. |
|
|
Office contents |
25% on a reducing balance basis |
|
|
Deferred taxation |
|
Full provision is made for deferred taxation resulting from timing differences between the recognition of gains and losses in the accounts and their recognition for tax purposes. Deferred taxation is calculated on an un-discounted basis at the tax rates which are expected to apply in the periods when the timing differences will reverse. |
|
2 |
Employees |
2023 |
|
2022 |
Number |
Number |
|
|
Average number of persons employed by the company |
1 |
|
1 |
|
|
|
|
|
|
|
|
|
|
3 |
Intangible fixed assets |
£ |
|
Goodwill: |
|
|
Cost |
|
At 1 May 2022 |
116,750 |
|
At 30 April 2023 |
116,750 |
|
|
|
|
|
|
|
|
|
|
Amortisation |
|
At 30 April 2023 |
- |
|
|
|
|
|
|
|
|
|
|
Net book value |
|
At 30 April 2023 |
116,750 |
|
At 30 April 2022 |
116,750 |
|
|
|
|
|
|
|
|
|
|
The Director has decided not to write off the goodwill during the period of these accounts. |
|
|
|
|
|
|
|
|
4 |
Tangible fixed assets |
|
|
|
|
|
|
|
|
Office contents |
£ |
|
Cost |
|
At 1 May 2022 |
14,114 |
|
At 30 April 2023 |
14,114 |
|
|
|
|
|
|
|
|
|
|
Depreciation |
|
At 1 May 2022 |
12,815 |
|
Charge for the year |
234 |
|
At 30 April 2023 |
13,049 |
|
|
|
|
|
|
|
|
|
|
Net book value |
|
At 30 April 2023 |
1,065 |
|
At 30 April 2022 |
1,299 |
|
|
5 |
Debtors |
2023 |
|
2022 |
£ |
£ |
|
|
Trade debtors |
81,134 |
|
87,667 |
|
Other debtors |
59,762 |
|
41,728 |
|
|
|
|
|
|
140,896 |
|
129,395 |
|
|
|
|
|
|
|
|
|
|
6 |
Creditors: amounts falling due within one year |
2023 |
|
2022 |
£ |
£ |
|
|
Trade creditors |
14,988 |
|
7,447 |
|
Taxation and social security costs |
47,330 |
|
66,677 |
|
Other creditors |
125,628 |
|
138,682 |
|
|
|
|
|
|
187,946 |
|
212,806 |
|
|
|
|
|
|
|
|
|
|
7 |
Other information |
|
|
Paul Harris & Co. Limited is a private company limited by shares and incorporated in England. Its registered office is: |
|
59 West End |
|
Redruth |
|
Cornwall |
|
TR15 2SQ |
|
Registered number: 03348004 |