IRIS Accounts Production v24.2.0.383 12412905 Board of Directors 1.2.23 31.1.24 31.1.24 false true false false false true false iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh124129052023-01-31124129052024-01-31124129052023-02-012024-01-31124129052022-01-31124129052022-02-012023-01-31124129052023-01-3112412905ns15:EnglandWales2023-02-012024-01-3112412905ns14:PoundSterling2023-02-012024-01-3112412905ns10:Director12023-02-012024-01-3112412905ns10:PrivateLimitedCompanyLtd2023-02-012024-01-3112412905ns10:SmallEntities2023-02-012024-01-3112412905ns10:AuditExempt-NoAccountantsReport2023-02-012024-01-3112412905ns10:SmallCompaniesRegimeForDirectorsReport2023-02-012024-01-3112412905ns10:SmallCompaniesRegimeForAccounts2023-02-012024-01-3112412905ns10:FullAccounts2023-02-012024-01-311241290512023-02-012024-01-3112412905ns10:Director22023-02-012024-01-3112412905ns10:Director32023-02-012024-01-3112412905ns10:Director42023-02-012024-01-3112412905ns10:Director52023-02-012024-01-3112412905ns10:RegisteredOffice2023-02-012024-01-3112412905ns5:CurrentFinancialInstruments2024-01-3112412905ns5:CurrentFinancialInstruments2023-01-3112412905ns5:ShareCapital2024-01-3112412905ns5:ShareCapital2023-01-3112412905ns5:RetainedEarningsAccumulatedLosses2024-01-3112412905ns5:RetainedEarningsAccumulatedLosses2023-01-3112412905ns5:NetGoodwill2023-02-012024-01-3112412905ns5:FurnitureFittings2023-02-012024-01-3112412905ns5:ComputerEquipment2023-02-012024-01-3112412905ns5:NetGoodwill2023-01-3112412905ns5:NetGoodwill2024-01-3112412905ns5:NetGoodwill2023-01-3112412905ns5:FurnitureFittings2023-01-3112412905ns5:ComputerEquipment2023-01-3112412905ns5:FurnitureFittings2024-01-3112412905ns5:ComputerEquipment2024-01-3112412905ns5:FurnitureFittings2023-01-3112412905ns5:ComputerEquipment2023-01-3112412905ns5:CurrentFinancialInstrumentsns5:WithinOneYear2024-01-3112412905ns5:CurrentFinancialInstrumentsns5:WithinOneYear2023-01-31
REGISTERED NUMBER: 12412905 (England and Wales)














Financial Statements for the Year Ended 31 January 2024

for

Harper Ashby Bowles Limited

Harper Ashby Bowles Limited (Registered number: 12412905)






Contents of the Financial Statements
for the Year Ended 31 January 2024




Page

Company Information 1

Statement of Financial Position 2

Notes to the Financial Statements 4


Harper Ashby Bowles Limited

Company Information
for the Year Ended 31 January 2024







DIRECTORS: Mrs M A Choudry
Mrs I Choudry
Ms N S Abraham-Bello
Ms S E M Oxley
Ms G De Freitas





REGISTERED OFFICE: The Retreat
406 Roding Lane South
Woodford Green
Essex
IG8 8EY





REGISTERED NUMBER: 12412905 (England and Wales)





ACCOUNTANTS: Nordens
The Retreat
406 Roding Lane South
Woodford Green
Essex
IG8 8EY

Harper Ashby Bowles Limited (Registered number: 12412905)

Statement of Financial Position
31 January 2024

31.1.24 31.1.23
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 3,900 7,800
Property, plant and equipment 5 26,233 13,553
30,133 21,353

CURRENT ASSETS
Inventories 647,581 48,862
Debtors 6 149,875 29,401
Cash at bank and in hand 161,039 518,557
958,495 596,820
CREDITORS
Amounts falling due within one year 7 894,265 603,037
NET CURRENT ASSETS/(LIABILITIES) 64,230 (6,217 )
TOTAL ASSETS LESS CURRENT LIABILITIES 94,363 15,136

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 94,263 15,036
SHAREHOLDERS' FUNDS 94,363 15,136

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2024 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.

Harper Ashby Bowles Limited (Registered number: 12412905)

Statement of Financial Position - continued
31 January 2024


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 10 September 2024 and were signed on its behalf by:





Mrs I Choudry - Director


Harper Ashby Bowles Limited (Registered number: 12412905)

Notes to the Financial Statements
for the Year Ended 31 January 2024

1. STATUTORY INFORMATION

Harper Ashby Bowles 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
Revenue is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2020, is being amortised evenly over its estimated useful life of five years.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Fixtures and fittings - 15% on reducing balance
Computer equipment - 25% on reducing balance

Stocks
Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing inventories to their present location and condition.

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 statement of financial position date.

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 39 (2023 - 28 ) .

Harper Ashby Bowles Limited (Registered number: 12412905)

Notes to the Financial Statements - continued
for the Year Ended 31 January 2024

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 February 2023
and 31 January 2024 19,500
AMORTISATION
At 1 February 2023 11,700
Amortisation for year 3,900
At 31 January 2024 15,600
NET BOOK VALUE
At 31 January 2024 3,900
At 31 January 2023 7,800

5. PROPERTY, PLANT AND EQUIPMENT
Fixtures
and Computer
fittings equipment Totals
£    £    £   
COST
At 1 February 2023 - 21,713 21,713
Additions 2,035 19,117 21,152
At 31 January 2024 2,035 40,830 42,865
DEPRECIATION
At 1 February 2023 - 8,160 8,160
Charge for year 305 8,167 8,472
At 31 January 2024 305 16,327 16,632
NET BOOK VALUE
At 31 January 2024 1,730 24,503 26,233
At 31 January 2023 - 13,553 13,553

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.1.24 31.1.23
£    £   
Trade debtors 57,603 -
Amounts owed by associates 23,670 17,779
Other debtors 68,602 11,622
149,875 29,401

Harper Ashby Bowles Limited (Registered number: 12412905)

Notes to the Financial Statements - continued
for the Year Ended 31 January 2024

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.1.24 31.1.23
£    £   
Trade creditors 63,999 39,771
Amounts owed to associates 576,117 471,018
Taxation and social security 159,058 51,662
Other creditors 95,091 40,586
894,265 603,037

8. RELATED PARTY DISCLOSURES

The Directors Mrs M A Choudry, Miss I A Choudry and Miss N S Abraham-Bello are considered to be the key management personnel.