IRIS Accounts Production v24.1.0.578 06754513 director 1.12.22 30.11.23 30.11.23 false true false false true false iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh067545132022-11-30067545132023-11-30067545132022-12-012023-11-30067545132021-11-30067545132021-12-012022-11-30067545132022-11-3006754513ns15:EnglandWales2022-12-012023-11-3006754513ns14:PoundSterling2022-12-012023-11-3006754513ns10:Director12022-12-012023-11-3006754513ns10:PrivateLimitedCompanyLtd2022-12-012023-11-3006754513ns10:SmallEntities2022-12-012023-11-3006754513ns10:AuditExempt-NoAccountantsReport2022-12-012023-11-3006754513ns10:SmallCompaniesRegimeForDirectorsReport2022-12-012023-11-3006754513ns10:SmallCompaniesRegimeForAccounts2022-12-012023-11-3006754513ns10:FullAccounts2022-12-012023-11-3006754513ns10:CompanySecretary12022-12-012023-11-3006754513ns10:RegisteredOffice2022-12-012023-11-3006754513ns5:CurrentFinancialInstruments2023-11-3006754513ns5:CurrentFinancialInstruments2022-11-3006754513ns5:ShareCapital2023-11-3006754513ns5:ShareCapital2022-11-3006754513ns5:RetainedEarningsAccumulatedLosses2023-11-3006754513ns5:RetainedEarningsAccumulatedLosses2022-11-3006754513ns5:PlantMachinery2022-12-012023-11-3006754513ns5:PlantMachinery2022-11-3006754513ns5:PlantMachinery2023-11-3006754513ns5:PlantMachinery2022-11-3006754513ns5:CurrentFinancialInstrumentsns5:WithinOneYear2023-11-3006754513ns5:CurrentFinancialInstrumentsns5:WithinOneYear2022-11-30
REGISTERED NUMBER: 06754513 (England and Wales)















Unaudited Financial Statements for the Year Ended 30 November 2023

for

Harris Associates Ltd

Harris Associates Ltd (Registered number: 06754513)






Contents of the Financial Statements
for the Year Ended 30 November 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


Harris Associates Ltd

Company Information
for the Year Ended 30 November 2023







DIRECTOR: P Harris





SECRETARY:





REGISTERED OFFICE: 22 Laurels Drive
Smithybridge
Littleborough
Lancashire
OL15 0DU





REGISTERED NUMBER: 06754513 (England and Wales)





ACCOUNTANTS: Calderbrook House Ltd
Trent Industrial Estate
Shaw
Oldham
Greater Manchester
OL2 7UT

Harris Associates Ltd (Registered number: 06754513)

Balance Sheet
30 November 2023

30.11.23 30.11.22
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 19,268 18,408

CURRENT ASSETS
Debtors 5 27,774 3,648
Cash at bank and in hand 10,195 111,226
37,969 114,874
CREDITORS
Amounts falling due within one year 6 22,306 87,856
NET CURRENT ASSETS 15,663 27,018
TOTAL ASSETS LESS CURRENT
LIABILITIES

34,931

45,426

CAPITAL AND RESERVES
Called up share capital 1 1
Retained earnings 34,930 45,425
34,931 45,426

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

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 2023 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 22 July 2024 and were signed by:





P Harris - Director


Harris Associates Ltd (Registered number: 06754513)

Notes to the Financial Statements
for the Year Ended 30 November 2023

1. STATUTORY INFORMATION

Harris Associates Ltd 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.

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 etc - 15% on cost

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.

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
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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 - 4 ) .

Harris Associates Ltd (Registered number: 06754513)

Notes to the Financial Statements - continued
for the Year Ended 30 November 2023

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 December 2022 27,328
Additions 4,260
At 30 November 2023 31,588
DEPRECIATION
At 1 December 2022 8,920
Charge for year 3,400
At 30 November 2023 12,320
NET BOOK VALUE
At 30 November 2023 19,268
At 30 November 2022 18,408

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.11.23 30.11.22
£    £   
Trade debtors 27,774 3,648

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.11.23 30.11.22
£    £   
Trade creditors 3,869 6,283
Taxation and social security 7,254 28,671
Other creditors 11,183 52,902
22,306 87,856