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Company Registration No. 02979317 (England and Wales)
Harrison Bernstein Ltd. Unaudited accounts for the year ended 30 September 2023
Harrison Bernstein Ltd. Unaudited accounts Contents
Page
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Harrison Bernstein Ltd. Company Information for the year ended 30 September 2023
Director
Mr R M Patel
Company Number
02979317 (England and Wales)
Registered Office
10 HARMER STREET GRAVESEND KENT DA12 2AX
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Harrison Bernstein Ltd. Statement of financial position as at 30 September 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Intangible assets
10,000 
15,000 
Tangible assets
129,294 
20,956 
139,294 
35,956 
Current assets
Inventories
31,364 
32,684 
Debtors
155,832 
123,682 
Investments
7,000 
7,000 
Cash at bank and in hand
188,203 
85,933 
382,399 
249,299 
Creditors: amounts falling due within one year
(319,345)
(246,522)
Net current assets
63,054 
2,777 
Net assets
202,348 
38,733 
Capital and reserves
Called up share capital
200 
200 
Profit and loss account
202,148 
38,533 
Shareholders' funds
202,348 
38,733 
For the year ending 30 September 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 director acknowledges his 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 and authorised for issue on 31 March 2024 and were signed on its behalf by
Mr R M Patel Director Company Registration No. 02979317
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Harrison Bernstein Ltd. Notes to the Accounts for the year ended 30 September 2023
1
Statutory information
Harrison Bernstein Ltd. is a private company, limited by shares, registered in England and Wales, registration number 02979317. The registered office is 10 HARMER STREET, GRAVESEND, KENT, DA12 2AX.
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 fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Land & buildings
Leasehold improviements - 33 % staight Ine
Plant & machinery
20% - Reducing balance
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation and amortised over 30 years.
4
Intangible fixed assets
Goodwill 
£ 
Cost
At 1 October 2022
150,000 
At 30 September 2023
150,000 
Amortisation
At 1 October 2022
135,000 
Charge for the year
5,000 
At 30 September 2023
140,000 
Net book value
At 30 September 2023
10,000 
At 30 September 2022
15,000 
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Harrison Bernstein Ltd. Notes to the Accounts for the year ended 30 September 2023
5
Tangible fixed assets
Land & buildings 
Plant & machinery 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 October 2022
- 
195,912 
195,912 
Additions
49,528 
99,388 
148,916 
At 30 September 2023
49,528 
295,300 
344,828 
Depreciation
At 1 October 2022
- 
174,956 
174,956 
Charge for the year
16,509 
24,069 
40,578 
At 30 September 2023
16,509 
199,025 
215,534 
Net book value
At 30 September 2023
33,019 
96,275 
129,294 
At 30 September 2022
- 
20,956 
20,956 
6
Debtors
2023 
2022 
£ 
£ 
Amounts falling due within one year
Trade debtors
151,393 
75,029 
Amounts due from group undertakings etc.
954 
29,468 
Accrued income and prepayments
3,385 
19,185 
Other debtors
100 
- 
155,832 
123,682 
7
Investments held as current assets
2023 
2022 
£ 
£ 
Listed investments
7,000 
7,000 
8
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
Bank loans and overdrafts
- 
34,910 
Trade creditors
143,539 
100,266 
Taxes and social security
96,048 
55,210 
Other creditors
41,136 
8,321 
Accruals
38,622 
47,815 
319,345 
246,522 
9
Average number of employees
During the year the average number of employees was 5 (2022: 5).
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