2022-12-012023-11-302023-11-30false13750428HARRISON HEATING (NORFOLK) 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HARRISON HEATING (NORFOLK) LIMITED

Registered Number
13750428
(England and Wales)

Unaudited Financial Statements for the Year ended
30 November 2023

HARRISON HEATING (NORFOLK) LIMITED
Company Information
for the year from 1 December 2022 to 30 November 2023

Director

Joseph James Harrison

Registered Address

13 The Close
Norwich
NR1 4DS

Registered Number

13750428 (England and Wales)
HARRISON HEATING (NORFOLK) LIMITED
Balance Sheet as at
30 November 2023

Notes

2023

2022

£

£

£

£

Fixed assets
Tangible assets322,3009,429
22,3009,429
Current assets
Stocks420,000-
Debtors531,05318,842
Cash at bank and on hand14,21216,267
65,26535,109
Creditors amounts falling due within one year6(52,340)(37,496)
Net current assets (liabilities)12,925(2,387)
Total assets less current liabilities35,2257,042
Creditors amounts falling due after one year7(27,556)(6,426)
Net assets7,669616
Capital and reserves
Called up share capital100100
Profit and loss account7,569516
Shareholders' funds7,669616
The financial statements were approved and authorised for issue by the Director on 9 July 2024, and are signed on its behalf by:
Joseph James Harrison
Director
Registered Company No. 13750428
HARRISON HEATING (NORFOLK) LIMITED
Notes to the Financial Statements
for the year ended 30 November 2023

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
Going concern
After reviewing the company's forecasts and projections, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. The company therefore continues to adopt the going concern basis of accounting in preparing its financial statements.
Revenue from sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Dividend income
Dividend income is recognised when the right to receive payment is established.
Employee benefits
Contributions to defined contribution plans are expensed in the period to which they relate.
Borrowing costs
Borrowing costs directly attributable to the acquisition, construction or production of qualifying assets, which are assets that necessarily take a substantial period of time to get ready for their intended use or sale, are added to the cost of those assets, until such time as the assets are substantially ready for their intended use or sale. Investment income earned on the temporary investment of specific borrowings pending their expenditure on qualifying assets is deducted from the borrowing costs eligible for capitalisation. All other borrowing costs are recognised in profit or loss in the period in which they are incurred.
Finance costs
Finance costs charged to the profit or loss include interest expense calculated using the effective interest method from FRS 102:11, finance charges on finance leases, and exchange differences on foreign currency borrowings where these are treated as an adjustment to interest costs.
Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

Reducing balance (%)Straight line (years)
Plant and machinery-4
Vehicles25-
Stocks and work in progress
Stock is valued at the lower of cost and estimated selling price less costs to complete and sell. The cost methodology employed by the entity is the first-in first-out method. Estimated selling price less costs to complete and sell are derived from the selling price which the goods would fetch in an open market transaction with established customers less the costs expected to be incurred to enable the sale to complete. Provision is made for slow-moving and obsolete items of stock. Such provisions are recognised in profit or loss. Work in progress is valued using the percentage of completion method and values are calculated using the lower of cost and estimated selling price less costs to complete and sell. When stocks are sold, the carrying amount of those stocks is recognised as an expense within cost of sales. This takes place in the same period that the associated revenue is recognised.
2.Average number of employees

20232022
Average number of employees during the year43
3.Tangible fixed assets

Plant & machinery

Vehicles

Total

£££
Cost or valuation
At 01 December 2232712,17812,505
Additions2,38715,75018,137
At 30 November 232,71427,92830,642
Depreciation and impairment
At 01 December 22323,0443,076
Charge for year2655,0015,266
At 30 November 232978,0458,342
Net book value
At 30 November 232,41719,88322,300
At 30 November 222959,1349,429
4.Stocks

2023

2022

££
Work in progress20,000-
Total20,000-
5.Debtors: amounts due within one year

2023

2022

££
Trade debtors / trade receivables6,41211,102
Other debtors24,4677,599
Prepayments and accrued income174141
Total31,05318,842
6.Creditors: amounts due within one year

2023

2022

££
Trade creditors / trade payables30,80222,651
Bank borrowings and overdrafts6,8013,451
Taxation and social security14,7377,418
Other creditors-3,976
Total52,34037,496
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
7.Creditors: amounts due after one year

2023

2022

££
Bank borrowings and overdrafts27,5566,426
Total27,5566,426