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Company Registration No. 00680129 (England and Wales)
T. Harper & Son Limited Unaudited accounts for the year ended 31 December 2023
T. Harper & Son Limited Unaudited accounts Contents
Page
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T. Harper & Son Limited Company Information for the year ended 31 December 2023
Directors
PG Harper JA Harper M Harper P Bell
Company Number
00680129 (England and Wales)
Registered Office
Half Moon Lane Pepperstock Luton Bedfordshire LU1 4LL
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T. Harper & Son Limited Statement of financial position as at 31 December 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Tangible assets
1,626,763 
1,751,872 
Current assets
Inventories
- 
17,211 
Debtors
- 
9,729 
Cash at bank and in hand
- 
13,322 
- 
40,262 
Creditors: amounts falling due within one year
(464,146)
(144,034)
Net current liabilities
(464,146)
(103,772)
Total assets less current liabilities
1,162,617 
1,648,100 
Creditors: amounts falling due after more than one year
(630,034)
(918,229)
Net assets
532,583 
729,871 
Capital and reserves
Called up share capital
30,000 
30,000 
Profit and loss account
502,583 
699,871 
Shareholders' funds
532,583 
729,871 
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. 00680129
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T. Harper & Son Limited Notes to the Accounts for the year ended 31 December 2023
1
Statutory information
T. Harper & Son Limited is a private company, limited by shares, registered in England and Wales, registration number 00680129. 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.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment.
Land & buildings
Not depreciated
4
Tangible fixed assets
Land & buildings 
Plant & machinery 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 January 2023
1,626,763 
318,719 
1,945,482 
Disposals
- 
(318,719)
(318,719)
At 31 December 2023
1,626,763 
- 
1,626,763 
Depreciation
At 1 January 2023
- 
193,610 
193,610 
On disposals
- 
(193,610)
(193,610)
At 31 December 2023
- 
- 
- 
Net book value
At 31 December 2023
1,626,763 
- 
1,626,763 
At 31 December 2022
1,626,763 
125,109 
1,751,872 
5
Debtors
2023 
2022 
£ 
£ 
Amounts falling due within one year
Trade debtors
- 
6,040 
Accrued income and prepayments
- 
3,689 
- 
9,729 
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T. Harper & Son Limited Notes to the Accounts for the year ended 31 December 2023
6
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
Bank loans and overdrafts
89,521 
50,453 
VAT
2,802 
1,489 
Trade creditors
2,463 
33,013 
Taxes and social security
11,276 
22,765 
Other creditors
140,102 
319 
Loans from directors
180,924 
- 
Accruals
19,058 
35,995 
Deferred income
18,000 
- 
464,146 
144,034 
7
Creditors: amounts falling due after more than one year
2023 
2022 
£ 
£ 
Bank loans
- 
37,896 
Amounts owed to group undertakings and other participating interests
630,034 
631,023 
Loans from directors
- 
249,310 
630,034 
918,229 
8
Share capital
2023 
2022 
£ 
£ 
Allotted, called up and fully paid:
30,000 Ordinary shares of £1 each
30,000 
30,000 
9
Average number of employees
During the year the average number of employees was 4 (2022: 38).
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