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REGISTERED NUMBER: 08244422 (England and Wales)














EDWIN HARRIS & SONS LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30TH NOVEMBER 2023






EDWIN HARRIS & SONS LIMITED (REGISTERED NUMBER: 08244422)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30TH NOVEMBER 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


EDWIN HARRIS & SONS LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 30TH NOVEMBER 2023







DIRECTORS: R F M Jones
Mrs D A Jones





REGISTERED OFFICE: 1 Crane Street
Kidderminster
Worcestershire
DY11 6XT





REGISTERED NUMBER: 08244422 (England and Wales)

EDWIN HARRIS & SONS LIMITED (REGISTERED NUMBER: 08244422)

BALANCE SHEET
30TH NOVEMBER 2023

2023 2022
Notes £ £ £ £
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 122,399 162,938
122,399 162,938

CURRENT ASSETS
Stocks 8,831 8,984
Debtors 6 202,228 149,814
Cash at bank and in hand 187,657 329,330
398,716 488,128
CREDITORS
Amounts falling due within one year 7 379,576 506,486
NET CURRENT ASSETS/(LIABILITIES) 19,140 (18,358 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

141,539

144,580

PROVISIONS FOR LIABILITIES 8 16,044 19,268
NET ASSETS 125,495 125,312

CAPITAL AND RESERVES
Called up share capital 9 100 100
Retained earnings 125,395 125,212
SHAREHOLDERS' FUNDS 125,495 125,312

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

The members have not required the company to obtain an audit of its financial statements for the year ended 30th 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.

EDWIN HARRIS & SONS LIMITED (REGISTERED NUMBER: 08244422)

BALANCE SHEET - continued
30TH 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 16th August 2024 and were signed on its behalf by:





R F M Jones - Director


EDWIN HARRIS & SONS LIMITED (REGISTERED NUMBER: 08244422)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30TH NOVEMBER 2023

1. STATUTORY INFORMATION

Edwin Harris & Sons 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.

The accounts have been prepared on a going concern basis, the directors confirm that they will make funds available to the company as required.

Turnover
Turnover represents net invoiced sales of services, excluding value added tax.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2013, is being amortised evenly over its estimated useful life of ten years.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

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 - 20% on reducing balance
Motor vehicles - 25% on reducing balance
Computer equipment - 33% on reducing balance
Property improvements - 10% on straight line

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.

EDWIN HARRIS & SONS LIMITED (REGISTERED NUMBER: 08244422)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30TH NOVEMBER 2023

2. ACCOUNTING POLICIES - continued

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 15 (2022 - 15 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£
COST
At 1st December 2022
and 30th November 2023 500,000
AMORTISATION
At 1st December 2022
and 30th November 2023 500,000
NET BOOK VALUE
At 30th November 2023 -
At 30th November 2022 -

5. TANGIBLE FIXED ASSETS
Improvements Plant and Motor Computer
to property machinery vehicles equipment Totals
£ £ £ £ £
COST
At 1st December 2022
and 30th November 2023 5,205 17,636 423,270 952 447,063
DEPRECIATION
At 1st December 2022 3,120 13,734 266,319 952 284,125
Charge for year 520 780 39,239 - 40,539
At 30th November 2023 3,640 14,514 305,558 952 324,664
NET BOOK VALUE
At 30th November 2023 1,565 3,122 117,712 - 122,399
At 30th November 2022 2,085 3,902 156,951 - 162,938

EDWIN HARRIS & SONS LIMITED (REGISTERED NUMBER: 08244422)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30TH NOVEMBER 2023

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£ £
Trade debtors 196,622 145,271
Other debtors 2,000 -
Prepayments 3,606 4,543
202,228 149,814

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£ £
Trade creditors 49,321 36,651
Amounts owed to group undertakings 209,970 397,337
Tax 98,226 57,919
Social security and other taxes 5,281 5,023
Other creditors 15,188 9,556
Accrued expenses 1,590 -
379,576 506,486

8. PROVISIONS FOR LIABILITIES
2023 2022
£ £
Deferred tax 16,044 19,268

Deferred tax
£
Balance at 1st December 2022 19,268
Provided during year (3,224 )
Balance at 30th November 2023 16,044

9. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2023 2022
value: £ £
100 Ordinary £1 100 100

10. RELATED PARTY DISCLOSURES

During the year dividends of £300,000 (2022 £250,000) were paid to the Holding company Edwin Harris (Holdings) Limited.

At the end of the year a balance of £209,970 (2022 £397,337) was owed from Edwin Harris and Sons Limited to Edwin Harris (Holdings) Limited.