2022-09-01 2023-08-31 false Capium Accounts Production 1.1 09428243 bus:FullAccounts 2022-09-01 2023-08-31 09428243 bus:FRS102 2022-09-01 2023-08-31 09428243 bus:AuditExemptWithAccountantsReport 2022-09-01 2023-08-31 09428243 bus:SmallCompaniesRegimeForAccounts 2022-09-01 2023-08-31 09428243 bus:PrivateLimitedCompanyLtd 2022-09-01 2023-08-31 09428243 2022-09-01 2023-08-31 09428243 2023-08-31 09428243 bus:RegisteredOffice 2022-09-01 2023-08-31 09428243 core:WithinOneYear 2023-08-31 09428243 core:AfterOneYear 2023-08-31 09428243 bus:Director1 2022-09-01 2023-08-31 09428243 bus:Director1 2023-08-31 09428243 bus:Director1 2021-03-01 2022-08-31 09428243 bus:Director2 2022-09-01 2023-08-31 09428243 bus:Director2 2023-08-31 09428243 bus:Director2 2021-03-01 2022-08-31 09428243 2021-03-01 09428243 bus:CompanySecretary1 2022-09-01 2023-08-31 09428243 bus:LeadAgentIfApplicable 2022-09-01 2023-08-31 09428243 2021-03-01 2022-08-31 09428243 2022-08-31 09428243 core:WithinOneYear 2022-08-31 09428243 core:AfterOneYear 2022-08-31 09428243 bus:EntityAccountantsOrAuditors 2021-03-01 2022-08-31 09428243 bus:OrdinaryShareClass1 2022-09-01 2023-08-31 09428243 bus:OrdinaryShareClass1 2023-08-31 09428243 bus:OrdinaryShareClass1 2021-03-01 2022-08-31 09428243 bus:OrdinaryShareClass1 2022-08-31 09428243 core:PlantMachinery 2022-09-01 2023-08-31 09428243 core:PlantMachinery 2023-08-31 09428243 core:PlantMachinery 2022-08-31 09428243 core:MotorCars 2022-09-01 2023-08-31 09428243 core:MotorCars 2023-08-31 09428243 core:MotorCars 2022-08-31 09428243 core:LeasedAssetsHeldAsLessee core:PlantMachinery 2023-08-31 09428243 core:LeasedAssetsHeldAsLessee core:PlantMachinery 2022-08-31 09428243 core:CostValuation core:Non-currentFinancialInstruments 2023-08-31 09428243 core:CostValuation core:Non-currentFinancialInstruments 2022-08-31 09428243 core:AdditionsToInvestments core:Non-currentFinancialInstruments 2023-08-31 09428243 core:DisposalsDecreaseInInvestments core:Non-currentFinancialInstruments 2023-08-31 09428243 core:RevaluationsIncreaseDecreaseInInvestments core:Non-currentFinancialInstruments 2023-08-31 09428243 core:Non-currentFinancialInstruments 2023-08-31 09428243 core:Non-currentFinancialInstruments 2022-08-31 09428243 core:ShareCapital 2023-08-31 09428243 core:ShareCapital 2022-08-31 09428243 core:RetainedEarningsAccumulatedLosses 2023-08-31 09428243 core:RetainedEarningsAccumulatedLosses 2022-08-31 09428243 dpl:Item1 2022-09-01 09428243 dpl:Item1 2023-08-31 09428243 dpl:Item1 2021-03-01 09428243 dpl:Item1 2022-08-31 iso4217:GBP xbrli:shares xbrli:pure
Registered Number: 09428243
England and Wales

 

 

 


Filleted Accounts

for the year ended 31 August 2023

for

RICHARD HARPER (NW) LIMITED

 
 
Notes
 
2023
£
  2022
£
Fixed assets      
Tangible fixed assets 3 1,676    2,235 
1,676    2,235 
Current assets      
Debtors 4 17,250    15,000 
Cash at bank and in hand 26,204    29,872 
43,454    44,872 
Creditors: amount falling due within one year 5 (11,473)   (7,538)
Net current assets 31,981    37,334 
 
Total assets less current liabilities 33,657    39,569 
Creditors: amount falling due after more than one year 6 (10,472)   (12,602)
Provisions for liabilities 7 (425)   (425)
Net assets 22,760    26,542 
 

Capital and reserves
     
Called up share capital 8 1    1 
Profit and loss account 22,759    26,541 
Shareholders' funds 22,760    26,542 
 


For the year ended 31 August 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These 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 to the Registrar of Companies.
The financial statements were approved by the board of directors on 12 August 2024 and were signed on its behalf by:


-------------------------------
Stephanie Louise Harper
Director
1
General Information
Richard Harper (NW) Limited is a private company, limited by shares, registered in England and Wales, registration number 09428243, registration address Penny Lane Business Centre, 374 Smithdown Road, Liverpool, Merseyside, L15 5AN.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
Basis of preparation
The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.
The financial statements are prepared in sterling which is the functional currency of the company.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted
Deferred taxation
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.
Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date 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.
Current and deferred tax assets and liabilities are not discounted.
Dividends
Proposed dividends are only included as liabilities in the statement of financial position when their payment has been approved by the shareholders prior to the statement of financial position date.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Plant and Machinery 25% Reducing Balance
Motor Vehicles 25% Reducing Balance
Provisions
Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
2.

Average number of employees



Average number of employees during the year was 1 (2022 : 1).
3.

Tangible fixed assets

Cost or valuation Plant and Machinery   Motor Vehicles   Total
  £   £   £
At 01 September 2022 1,532    10,800    12,332 
Additions    
Disposals    
At 31 August 2023 1,532    10,800    12,332 
Depreciation
At 01 September 2022 1,328    8,769    10,097 
Charge for year 51    508    559 
On disposals    
At 31 August 2023 1,379    9,277    10,656 
Net book values
Closing balance as at 31 August 2023 153    1,523    1,676 
Opening balance as at 01 September 2022 204    2,031    2,235 


4.

Debtors: amounts falling due within one year

2023
£
  2022
£
Trade Debtors 17,250    15,000 
17,250    15,000 

5.

Creditors: amount falling due within one year

2023
£
  2022
£
Corporation Tax 11,106    7,171 
Accrued Expenses 367    367 
11,473    7,538 

6.

Creditors: amount falling due after more than one year

2023
£
  2022
£
Bank Loans & Overdrafts 10,472    12,602 
10,472    12,602 

7.

Provisions for liabilities

2023
£
  2022
£
Deferred Tax 425    425 
425    425 

8.

Share Capital

Authorised
1 Ordinary share of £1.00 each
Allotted, called up and fully paid
2023
£
  2022
£
1 Ordinary share of £1.00 each  
 

2