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REGISTERED NUMBER: 03889306 (England and Wales)















HARRISON & HARDIE LTD

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED

31 DECEMBER 2023






HARRISON & HARDIE LTD (REGISTERED NUMBER: 03889306)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


HARRISON & HARDIE LTD

COMPANY INFORMATION
FOR THE YEAR ENDED 31 DECEMBER 2023







DIRECTORS: Ms V A Snell
A G Snell





REGISTERED OFFICE: High Street
Bourton on the water
Gloucestershire
GL54 2AN





REGISTERED NUMBER: 03889306 (England and Wales)






HARRISON & HARDIE LTD (REGISTERED NUMBER: 03889306)

BALANCE SHEET
31 DECEMBER 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 183 265

CURRENT ASSETS
Debtors 5 435,502 339,696
Cash at bank and in hand 247 227,639
435,749 567,335
CREDITORS
Amounts falling due within one year 6 125,213 97,507
NET CURRENT ASSETS 310,536 469,828
TOTAL ASSETS LESS CURRENT
LIABILITIES

310,719

470,093

CREDITORS
Amounts falling due after more than one
year

7

194,693

228,878
NET ASSETS 116,026 241,215

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 115,926 241,115
116,026 241,215

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2023.

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

HARRISON & HARDIE LTD (REGISTERED NUMBER: 03889306)

BALANCE SHEET - continued
31 DECEMBER 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 5 September 2024 and were signed on its behalf by:





Ms V A Snell - Director


HARRISON & HARDIE LTD (REGISTERED NUMBER: 03889306)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023


1. STATUTORY INFORMATION

Harrison & Hardie Ltd 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
Turnover 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.
Plant and machinery etc - Straight line over 3 years

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.

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.

Government assistance
During the year the company has received grant income under HM Government Coronavirus Business Interruption Loan Scheme (CBILS) totalling £nil (2022: £5,461). Amounts recognised are included in Other Income.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 15 (2022 - 14 ) .

HARRISON & HARDIE LTD (REGISTERED NUMBER: 03889306)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 DECEMBER 2023


4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 January 2023
and 31 December 2023 326
DEPRECIATION
At 1 January 2023 61
Charge for year 82
At 31 December 2023 143
NET BOOK VALUE
At 31 December 2023 183
At 31 December 2022 265

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 23,340 48,573
Other debtors 412,162 291,123
435,502 339,696

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Bank loans and overdrafts 64,860 29,190
Trade creditors 16,536 9,842
Taxation and social security 32,038 42,987
Other creditors 11,779 15,488
125,213 97,507

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2023 2022
£    £   
Bank loans 194,693 228,878

Amounts falling due in more than five years:

Repayable by instalments
Bank loans more 5 yr by instal - 52,867