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REGISTERED NUMBER: 04832984 (England and Wales)






















Unaudited Financial Statements

for the Year Ended 31 October 2023

for

Mark Harrison Builders Limited

Mark Harrison Builders Limited (Registered number: 04832984)






Contents of the Financial Statements
for the year ended 31 October 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


Mark Harrison Builders Limited

Company Information
for the year ended 31 October 2023







DIRECTORS: Mr M S Harrison
Mrs R A Harrison





SECRETARY: Mrs R A Harrison





REGISTERED OFFICE: Hillrise
Benty Grange Lane
Winkhill
Leek
Staffordshire
ST13 7PU





REGISTERED NUMBER: 04832984 (England and Wales)





ACCOUNTANTS: Bennett Brooks (Leek) Ltd
Cherry Tree Court
Cross Street
Leek
Staffordshire
ST13 6BL

Mark Harrison Builders Limited (Registered number: 04832984)

Balance Sheet
31 October 2023

2023 2022
Notes £ £
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 14,540 19,258
14,540 19,258

CURRENT ASSETS
Debtors 6 1,176 597
Cash at bank 26,527 23,887
27,703 24,484
CREDITORS
Amounts falling due within one year 7 (19,246 ) (17,214 )
NET CURRENT ASSETS 8,457 7,270
TOTAL ASSETS LESS CURRENT
LIABILITIES

22,997

26,528

CREDITORS
Amounts falling due after more than one year 8 - (2,983 )

PROVISIONS FOR LIABILITIES (2,770 ) (3,660 )
NET ASSETS 20,227 19,885

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 20,127 19,785
20,227 19,885

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 October 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 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.

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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 20 March 2024 and were signed on its behalf by:




Mr M S Harrison - Director


Mark Harrison Builders Limited (Registered number: 04832984)

Notes to the Financial Statements
for the year ended 31 October 2023

1. STATUTORY INFORMATION

Mark Harrison Builders 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.

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.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2003, is being amortised evenly over its estimated useful life of ten years.

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.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery - 25% on reducing balance
Office equipment - 25% on reducing balance
Motor vehicles - 25% on reducing balance

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

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.

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 profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2022 - 3 ) .

Mark Harrison Builders Limited (Registered number: 04832984)

Notes to the Financial Statements - continued
for the year ended 31 October 2023

4. INTANGIBLE FIXED ASSETS
Goodwill
£
COST
At 1 November 2022
and 31 October 2023 2,525
AMORTISATION
At 1 November 2022
and 31 October 2023 2,525
NET BOOK VALUE
At 31 October 2023 -
At 31 October 2022 -

5. TANGIBLE FIXED ASSETS
Plant and Office Motor
machinery equipment vehicles Totals
£ £ £ £
COST
At 1 November 2022 19,494 1,569 30,790 51,853
Additions 131 - - 131
At 31 October 2023 19,625 1,569 30,790 51,984
DEPRECIATION
At 1 November 2022 13,634 1,160 17,801 32,595
Charge for year 1,500 102 3,247 4,849
At 31 October 2023 15,134 1,262 21,048 37,444
NET BOOK VALUE
At 31 October 2023 4,491 307 9,742 14,540
At 31 October 2022 5,860 409 12,989 19,258

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£ £
Other debtors 1,176 597

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£ £
Hire purchase contracts 2,983 3,113
Trade creditors 2,088 2,178
Taxation and social security 11,316 10,124
Other creditors 2,859 1,799
19,246 17,214

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2023 2022
£ £
Hire purchase contracts - 2,983

Mark Harrison Builders Limited (Registered number: 04832984)

Notes to the Financial Statements - continued
for the year ended 31 October 2023

9. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31 October 2023 and 31 October 2022:

2023 2022
£ £
Mr M S Harrison and Mrs R A Harrison
Balance outstanding at start of year (441 ) 2,074
Amounts advanced 30,873 32,862
Amounts repaid (32,123 ) (35,377 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year (1,691 ) (441 )