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REGISTERED NUMBER: 05448262 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 May 2024

for

Harding Environmental Limited

Harding Environmental Limited (Registered number: 05448262)






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




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Harding Environmental Limited

Company Information
for the Year Ended 31 May 2024







DIRECTOR: D Gott- Harding





REGISTERED OFFICE: Lower Fencewood House
Little Bowland Road
Whitewell
Clitheroe
Lancashire
BB7 3BN





REGISTERED NUMBER: 05448262 (England and Wales)





ACCOUNTANTS: Account-Angels (North West) Limited
Uglow Farm
Broadhead Road
Edgworth
Bolton
BL7 0JN

Harding Environmental Limited (Registered number: 05448262)

Balance Sheet
31 May 2024

31.5.24 31.5.23
Notes £    £    £    £   
FIXED ASSETS
Property, plant and equipment 4 94,276 107,053

CURRENT ASSETS
Inventories 16,302 21,570
Debtors 5 17,271 42,880
Cash at bank and in hand 21,330 29,465
54,903 93,915
CREDITORS
Amounts falling due within one year 6 118,423 154,884
NET CURRENT LIABILITIES (63,520 ) (60,969 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

30,756

46,084

CREDITORS
Amounts falling due after more than
one year

7

21,886

43,708
NET ASSETS 8,870 2,376

CAPITAL AND RESERVES
Called up share capital 2 2
Retained earnings 8,868 2,374
SHAREHOLDERS' FUNDS 8,870 2,376

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 May 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

Harding Environmental Limited (Registered number: 05448262)

Balance Sheet - continued
31 May 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 director and authorised for issue on 14 September 2024 and were signed by:





D Gott- Harding - Director


Harding Environmental Limited (Registered number: 05448262)

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

1. STATUTORY INFORMATION

Harding Environmental 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.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.
Plant and machinery - 15% on reducing balance
Fixtures and fittings - 20% on reducing balance
Motor vehicles - 25% on reducing balance
Computer equipment - 33% on reducing balance

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

Cost includes all direct expenditure and an appropriate proportion of fixed and variable overheads.

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.


Harding Environmental Limited (Registered number: 05448262)

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

2. ACCOUNTING POLICIES - continued
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.

Hire purchase and leasing commitments
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2023 - 3 ) .

4. PROPERTY, PLANT AND EQUIPMENT
Fixtures
Plant and and Motor Computer
machinery fittings vehicles equipment Totals
£    £    £    £    £   
COST
At 1 June 2023 113,805 19,351 150,224 3,778 287,158
Additions 15,036 - - - 15,036
At 31 May 2024 128,841 19,351 150,224 3,778 302,194
DEPRECIATION
At 1 June 2023 56,178 11,261 110,264 2,402 180,105
Charge for year 10,898 6,472 9,989 454 27,813
At 31 May 2024 67,076 17,733 120,253 2,856 207,918
NET BOOK VALUE
At 31 May 2024 61,765 1,618 29,971 922 94,276
At 31 May 2023 57,627 8,090 39,960 1,376 107,053

Harding Environmental Limited (Registered number: 05448262)

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

4. PROPERTY, PLANT AND EQUIPMENT - continued

Fixed assets, included in the above, which are held under hire purchase contracts and finance leases are as follows:
Plant and Motor
machinery vehicles Totals
£    £    £   
COST
At 1 June 2023
and 31 May 2024 23,500 78,792 102,292
DEPRECIATION
At 1 June 2023 6,521 43,814 50,335
Charge for year 2,546 8,744 11,290
At 31 May 2024 9,067 52,558 61,625
NET BOOK VALUE
At 31 May 2024 14,433 26,234 40,667
At 31 May 2023 16,979 34,978 51,957

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.5.24 31.5.23
£    £   
Trade debtors 17,271 42,880

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.5.24 31.5.23
£    £   
Hire purchase contracts and finance leases 8,730 27,075
Trade creditors 60,695 61,884
Taxation and social security 20,041 64,925
Other creditors 28,957 1,000
118,423 154,884

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN
ONE YEAR
31.5.24 31.5.23
£    £   
Bank loans 21,886 31,790
Hire purchase contracts and finance leases - 11,918
21,886 43,708