Caseware UK (AP4) 2023.0.135 2023.0.135 2023-10-312023-10-31falsetrue2022-11-01falseNo description of principal activity88falseThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 07082780 2022-11-01 2023-10-31 07082780 2021-11-01 2022-10-31 07082780 2023-10-31 07082780 2022-10-31 07082780 c:Director1 2022-11-01 2023-10-31 07082780 d:PlantMachinery 2022-11-01 2023-10-31 07082780 d:PlantMachinery 2023-10-31 07082780 d:PlantMachinery 2022-10-31 07082780 d:PlantMachinery d:OwnedOrFreeholdAssets 2022-11-01 2023-10-31 07082780 d:PlantMachinery d:LeasedAssetsHeldAsLessee 2022-11-01 2023-10-31 07082780 d:MotorVehicles 2022-11-01 2023-10-31 07082780 d:MotorVehicles 2023-10-31 07082780 d:MotorVehicles 2022-10-31 07082780 d:MotorVehicles d:OwnedOrFreeholdAssets 2022-11-01 2023-10-31 07082780 d:MotorVehicles d:LeasedAssetsHeldAsLessee 2022-11-01 2023-10-31 07082780 d:ComputerEquipment 2022-11-01 2023-10-31 07082780 d:ComputerEquipment 2023-10-31 07082780 d:ComputerEquipment 2022-10-31 07082780 d:ComputerEquipment d:OwnedOrFreeholdAssets 2022-11-01 2023-10-31 07082780 d:ComputerEquipment d:LeasedAssetsHeldAsLessee 2022-11-01 2023-10-31 07082780 d:OwnedOrFreeholdAssets 2022-11-01 2023-10-31 07082780 d:LeasedAssetsHeldAsLessee 2022-11-01 2023-10-31 07082780 d:CurrentFinancialInstruments 2023-10-31 07082780 d:CurrentFinancialInstruments 2022-10-31 07082780 d:Non-currentFinancialInstruments 2023-10-31 07082780 d:Non-currentFinancialInstruments 2022-10-31 07082780 d:CurrentFinancialInstruments d:WithinOneYear 2023-10-31 07082780 d:CurrentFinancialInstruments d:WithinOneYear 2022-10-31 07082780 d:Non-currentFinancialInstruments d:AfterOneYear 2023-10-31 07082780 d:Non-currentFinancialInstruments d:AfterOneYear 2022-10-31 07082780 d:Non-currentFinancialInstruments d:BetweenOneTwoYears 2023-10-31 07082780 d:Non-currentFinancialInstruments d:BetweenOneTwoYears 2022-10-31 07082780 d:Non-currentFinancialInstruments d:BetweenTwoFiveYears 2023-10-31 07082780 d:Non-currentFinancialInstruments d:BetweenTwoFiveYears 2022-10-31 07082780 d:ShareCapital 2023-10-31 07082780 d:ShareCapital 2022-10-31 07082780 d:RetainedEarningsAccumulatedLosses 2023-10-31 07082780 d:RetainedEarningsAccumulatedLosses 2022-10-31 07082780 c:FRS102 2022-11-01 2023-10-31 07082780 c:AuditExempt-NoAccountantsReport 2022-11-01 2023-10-31 07082780 c:FullAccounts 2022-11-01 2023-10-31 07082780 c:PrivateLimitedCompanyLtd 2022-11-01 2023-10-31 07082780 d:HirePurchaseContracts d:WithinOneYear 2023-10-31 07082780 d:HirePurchaseContracts d:BetweenOneFiveYears 2023-10-31 07082780 d:HirePurchaseContracts d:BetweenOneFiveYears 2022-10-31 07082780 d:HirePurchaseContracts d:WithinOneYear 2022-10-31 07082780 2 2022-11-01 2023-10-31 07082780 d:PlantMachinery d:LeasedAssetsHeldAsLessee 2023-10-31 07082780 d:PlantMachinery d:LeasedAssetsHeldAsLessee 2022-10-31 07082780 d:MotorVehicles d:LeasedAssetsHeldAsLessee 2023-10-31 07082780 d:MotorVehicles d:LeasedAssetsHeldAsLessee 2022-10-31 07082780 d:LeasedAssetsHeldAsLessee 2023-10-31 07082780 d:LeasedAssetsHeldAsLessee 2022-10-31 07082780 e:PoundSterling 2022-11-01 2023-10-31 iso4217:GBP xbrli:pure

Registered number: 07082780









HARRISON CIVILS LIMITED







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 OCTOBER 2023

 
HARRISON CIVILS LIMITED
REGISTERED NUMBER: 07082780

BALANCE SHEET
AS AT 31 OCTOBER 2023

2023
2022
Note
£
£

Fixed assets
  

Tangible assets
 6 
260,421
210,089

  
260,421
210,089

Current assets
  

Stocks
 4 
50,000
50,000

Debtors: amounts falling due within one year
 5 
360,809
429,912

Cash at bank and in hand
 7 
1,391
4,627

  
412,200
484,539

Creditors: amounts falling due within one year
 8 
(344,853)
(491,741)

Net current assets/(liabilities)
  
 
 
67,347
 
 
(7,202)

Total assets less current liabilities
  
327,768
202,887

Creditors: amounts falling due after more than one year
 9 
(199,360)
(180,598)

  

Net assets
  
128,408
22,289


Capital and reserves
  

Called up share capital 
  
100
100

Profit and loss account
  
128,308
22,189

  
128,408
22,289


Page 1

 
HARRISON CIVILS LIMITED
REGISTERED NUMBER: 07082780
    
BALANCE SHEET (CONTINUED)
AS AT 31 OCTOBER 2023

The director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The Company's financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the profit and loss account in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 19 August 2024.




................................................
R D Harrison
Director

The notes on pages 3 to 10 form part of these financial statements.

Page 2

 
HARRISON CIVILS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2023

1.


General information

Harrison Civils Limited is a private company, limited by shares and incorporated in England and Wales, United Kingdom with a registration number 07082780. The address of the registered office is Old Station Road, Loughton, Essex, IG10 4PL.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

The preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgement in applying the Company's accounting policies.

The following principal accounting policies have been applied:

 
2.2

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:
the amount of revenue can be measured reliably;
it is probable that the Company will receive the consideration due under the contract;
the stage of completion of the contract at the end of the reporting period can be measured reliably; and
the costs incurred and the costs to complete the contract can be measured reliably.

 
2.3

Interest income

Interest income is recognised in profit or loss using the effective interest method.

 
2.4

Finance costs

Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

 
2.5

Borrowing costs

All borrowing costs are recognised in profit or loss in the year in which they are incurred.

Page 3

 
HARRISON CIVILS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2023

2.Accounting policies (continued)

 
2.6

Pensions

Defined contribution pension plan

The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations.

The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Balance sheet. The assets of the plan are held separately from the Company in independently administered funds.

 
2.7

Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income.

 
2.8

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method.

Depreciation is provided on the following basis:

Plant & machinery
-
25% straight line
Motor vehicles
-
25% straight line
Computer equipment
-
25% straight line

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

Page 4

 
HARRISON CIVILS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2023

2.Accounting policies (continued)

 
2.9

Stocks

Stocks are stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell. Cost is based on the cost of purchase on a weighted average basis. Work in progress and finished goods include labour and attributable overheads.

At each balance sheet date, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in profit or loss.

 
2.10

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

 
2.11

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

 
2.12

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

 
2.13

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.

Page 5

 
HARRISON CIVILS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2023

3.


Employees

2023
2022
£
£

Wages and salaries
185,598
154,097

Social security costs
12,533
9,684

Cost of defined contribution scheme
2,267
1,067

200,398
164,848


The average monthly number of employees, including the director, during the year was as follows:


        2023
        2022
            No.
            No.







Director
1
1



Employee
7
7

8
8


4.


Stocks

2023
2022
£
£

Finished goods and goods for resale
50,000
50,000

50,000
50,000



5.


Debtors

2023
2022
£
£


Trade debtors
8,820
46,559

Other debtors
351,263
380,990

Prepayments and accrued income
726
2,363

360,809
429,912


Page 6

 
HARRISON CIVILS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2023

6.


Tangible fixed assets





Plant & machinery
Motor vehicles
Computer equipment
Total

£
£
£
£



Cost or valuation


At 1 November 2022
377,249
197,800
9,437
584,486


Additions
144,628
97,295
-
241,923


Disposals
(127,900)
(109,768)
-
(237,668)



At 31 October 2023

393,977
185,327
9,437
588,741



Depreciation


At 1 November 2022
261,665
109,979
2,753
374,397


Charge for the year on owned assets
17,189
10,358
2,359
29,906


Charge for the year on financed assets
36,462
23,058
-
59,520


Disposals
(80,216)
(55,287)
-
(135,503)



At 31 October 2023

235,100
88,108
5,112
328,320



Net book value



At 31 October 2023
158,877
97,219
4,325
260,421



At 31 October 2022
115,584
87,821
6,684
210,089

The net book value of assets held under finance leases or hire purchase contracts, included above, are as follows:


2023
2022
£
£



Plant and machinery
149,054
88,572

Motor vehicles
92,606
71,304

241,660
159,876

Page 7

 
HARRISON CIVILS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2023

7.


Cash and cash equivalents

2023
2022
£
£

Cash at bank and in hand
1,391
4,627

Less: bank overdrafts
(11,502)
(47,007)

(10,111)
(42,380)



8.


Creditors: Amounts falling due within one year

2023
2022
£
£

Bank overdrafts
11,502
47,007

Bank loans
32,000
32,000

Trade creditors
148,471
276,486

Corporation tax
47,266
-

Other taxation and social security
21,737
46,751

Obligations under finance lease and hire purchase contracts
67,645
69,884

Other creditors
12,232
15,763

Accruals and deferred income
4,000
3,850

344,853
491,741



9.


Creditors: Amounts falling due after more than one year

2023
2022
£
£

Bank loans
50,666
82,667

Net obligations under finance leases and hire purchase contracts
148,694
97,931

199,360
180,598


Page 8

 
HARRISON CIVILS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2023

10.


Loans


Analysis of the maturity of loans is given below:


2023
2022
£
£

Amounts falling due within one year

Bank loans
32,000
32,000


32,000
32,000

Amounts falling due 1-2 years

Bank loans
32,000
32,000


32,000
32,000

Amounts falling due 2-5 years

Bank loans
18,666
50,667


18,666
50,667


82,666
114,667



11.


Hire purchase and finance leases


Minimum lease payments under hire purchase fall due as follows:

2023
2022
£
£


Within one year
67,646
75,986

Between 1-2 years
148,695
104,005

216,341
179,991

Page 9

 
HARRISON CIVILS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2023

12.


Related party transactions

At the year end the following amounts were due from/(to) the related parties:


2023
2023
2023
2022
£
£
£
£

Key management personnel remuneration
8,600
-
-
9,600
Key management personnel
-
45,484
-
108,751
Entities under common control
-
-
225,989
225,989
8,600
45,484
225,989
344,340

 
Page 10