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REGISTERED NUMBER: 04582562 (England and Wales)



























Financial Statements

for the Year Ended 30 November 2023

for

David Harper Antiques Limited

David Harper Antiques Limited (Registered number: 04582562)

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










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


David Harper Antiques Limited

Company Information
for the Year Ended 30 November 2023







DIRECTORS: D Harper
Mrs W A Harper



SECRETARY: D Harper



REGISTERED OFFICE: Fox Wood House
Whorlton Grange
Whorlton
Barnard Castle
Co. Durham
DL12 8XA



REGISTERED NUMBER: 04582562 (England and Wales)



ACCOUNTANTS: Teesdale Consultants
15 Northumberland Street
Darlington
Co. Durham
DL3 7HJ



SOLICITORS: Tilly Bailey & Irvine
8 Newgate
Barnard Castle
County Durham
DL12 8NG

David Harper Antiques Limited (Registered number: 04582562)

Balance Sheet
30 November 2023

30.11.23 30.11.22
Notes £    £   
FIXED ASSETS
Tangible assets 4 128,996 128,872

CURRENT ASSETS
Cash at bank 7,962 -

CREDITORS
Amounts falling due within one year 5 (93,239 ) (48,226 )
NET CURRENT LIABILITIES (85,277 ) (48,226 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

43,719

80,646

CREDITORS
Amounts falling due after more than
one year

6

-

(41,389

)
NET ASSETS 43,719 39,257

CAPITAL AND RESERVES
Called up share capital 7 1,000 1,000
Revaluation reserve 8 80,839 80,839
Retained earnings 8 (38,120 ) (42,582 )
SHAREHOLDERS' FUNDS 43,719 39,257

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 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.

David Harper Antiques Limited (Registered number: 04582562)

Balance Sheet - continued
30 November 2023


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 Board of Directors and authorised for issue on 13 August 2024 and were signed on its behalf by:




D Harper - Director



Mrs W A Harper - Director


David Harper Antiques Limited (Registered number: 04582562)

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


1. STATUTORY INFORMATION

David Harper Antiques 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.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Land and buildings - not provided
Plant and machinery etc - 15% on reducing balance

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, where it is deemed to be material.

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2022 - 2 ) .

David Harper Antiques Limited (Registered number: 04582562)

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


4. TANGIBLE FIXED ASSETS
Plant and
Land and machinery
buildings etc Totals
£    £    £   
COST
At 1 December 2022 127,885 12,816 140,701
Additions - 792 792
Disposals - (7,534 ) (7,534 )
At 30 November 2023 127,885 6,074 133,959
DEPRECIATION
At 1 December 2022 - 11,829 11,829
Charge for year - 196 196
Eliminated on disposal - (7,062 ) (7,062 )
At 30 November 2023 - 4,963 4,963
NET BOOK VALUE
At 30 November 2023 127,885 1,111 128,996
At 30 November 2022 127,885 987 128,872

5. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.11.23 30.11.22
£    £   
Bank loans and overdrafts - 10,899
Trade creditors 739 963
Taxation and social security 3,517 1,936
Other creditors 88,983 34,428
93,239 48,226

6. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
30.11.23 30.11.22
£    £   
Bank loans - 41,389

Amounts falling due in more than five years:

Repayable by instalments
Bank loan - 41,389

7. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 30.11.23 30.11.22
value: £    £   
1,000 Ordinary £1 1,000 1,000

David Harper Antiques Limited (Registered number: 04582562)

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


8. RESERVES
Retained Revaluation
earnings reserve Totals
£    £    £   

At 1 December 2022 (42,582 ) 80,839 38,257
Profit for the year 4,462 4,462
At 30 November 2023 (38,120 ) 80,839 42,719