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Company Registration No. 09708656 (England and Wales)
Harpers of Pepperstock Limited Unaudited accounts for the year ended 31 December 2023
Harpers of Pepperstock Limited Unaudited accounts Contents
Page
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Harpers of Pepperstock Limited Company Information for the year ended 31 December 2023
Directors
PG Harper JA Harper P Bell
Company Number
09708656 (England and Wales)
Registered Office
Half Moon Lane Pepperstock Luton Bedfordshire LU1 4LL
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Harpers of Pepperstock Limited Statement of financial position as at 31 December 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Investment property
- 
582,546 
Investments
419,465 
419,465 
419,465 
1,002,011 
Current assets
Inventories
590,654 
- 
Debtors
631,123 
631,023 
Cash at bank and in hand
474 
225 
1,222,251 
631,248 
Creditors: amounts falling due within one year
(59,796)
(51,339)
Net current assets
1,162,455 
579,909 
Total assets less current liabilities
1,581,920 
1,581,920 
Provisions for liabilities
Deferred tax
(87,720)
(87,720)
Net assets
1,494,200 
1,494,200 
Capital and reserves
Called up share capital
1,013,000 
1,013,000 
Revaluation reserve
373,963 
373,963 
Profit and loss account
107,237 
107,237 
Shareholders' funds
1,494,200 
1,494,200 
For the year ending 31 December 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 11 September 2024 and were signed on its behalf by
PG Harper Director Company Registration No. 09708656
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Harpers of Pepperstock Limited Notes to the Accounts for the year ended 31 December 2023
1
Statutory information
Harpers of Pepperstock Limited is a private company, limited by shares, registered in England and Wales, registration number 09708656. The registered office is Half Moon Lane, Pepperstock, Luton, Bedfordshire, LU1 4LL.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain assets.
Presentation currency
The accounts are presented in £ sterling.
Work in progress
Work in progress has been valued at cost and estimated market value, as recognised by the valuation of certain elements of work in progress, undertaken by Kirkby Diamond on 30 August 2019.
4
Investment property
2023 
£ 
Fair value at 1 January 2023
582,546 
Disposals
(582,546)
At 31 December 2023
- 
5
Investments
Subsidiary undertakings 
£ 
Valuation at 1 January 2023
419,465 
Valuation at 31 December 2023
419,465 
Investments in subsidiary undertakings are recognised at cost.
6
Inventories
2023 
2022 
£ 
£ 
Work in progress
590,654 
- 
590,654 
- 
Work in progress refers to former investment assets held by the company which now form part of the trading assets underlying the company's property development activities.
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Harpers of Pepperstock Limited Notes to the Accounts for the year ended 31 December 2023
7
Debtors
2023 
2022 
£ 
£ 
Amounts falling due within one year
VAT
1,090 
- 
Amounts due from group undertakings etc.
630,033 
631,023 
631,123 
631,023 
8
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
VAT
- 
1,500 
Loans from directors
56,941 
46,941 
Accruals
2,855 
2,898 
59,796 
51,339 
9
Share capital
2023 
2022 
£ 
£ 
Allotted, called up and fully paid:
1,013,000 Ordinary shares of £1 each
1,013,000 
1,013,000 
10
Average number of employees
During the year the average number of employees was 1 (2022: 1).
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