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REGISTERED NUMBER: 07994411 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 March 2024

for

Harding Rose Architects Limited

Harding Rose Architects Limited (Registered number: 07994411)






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




Page

Balance Sheet 1

Notes to the Financial Statements 3


Harding Rose Architects Limited (Registered number: 07994411)

Balance Sheet
31 March 2024

31.3.24 31.3.23
Notes £ £
Fixed assets
Tangible assets 4 310 414

Current assets
Debtors 5 46,304 70,546
Cash at bank and in hand 189 10,042
46,493 80,588
Creditors
Amounts falling due within one year 6 (42,696 ) (49,484 )
Net current assets 3,797 31,104
Total assets less current liabilities 4,107 31,518

Provisions for liabilities 8 (148 ) (148 )
Net assets 3,959 31,370

Capital and reserves
Called up share capital 200 200
Retained earnings 9 3,759 31,170
Shareholders' funds 3,959 31,370

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 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 Rose Architects Limited (Registered number: 07994411)

Balance Sheet - continued
31 March 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 18 August 2024 and were signed by:





Nigel Rose - Director


Harding Rose Architects Limited (Registered number: 07994411)

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

1. Statutory information

Harding Rose Architects Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number: 07994411

Registered office: Sterling House
Stroudley Road
Basingstoke
Hampshire
RG24 8UG

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.

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.

Harding Rose Architects Limited (Registered number: 07994411)

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

2. Accounting policies - continued

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.

3. Employees and directors

The average number of employees during the year was 5 (2023 - 4 ) .

4. Tangible fixed assets
Fixtures
Plant and and
machinery fittings Totals
£ £ £
Cost
At 1 April 2023
and 31 March 2024 6,393 393 6,786
Depreciation
At 1 April 2023 6,006 366 6,372
Charge for year 97 7 104
At 31 March 2024 6,103 373 6,476
Net book value
At 31 March 2024 290 20 310
At 31 March 2023 387 27 414

5. Debtors: amounts falling due within one year
31.3.24 31.3.23
£ £
Trade debtors 45,261 69,503
Prepayments 1,043 1,043
46,304 70,546

6. Creditors: amounts falling due within one year
31.3.24 31.3.23
£ £
Bank loans and overdrafts (see note 7)
5,434

-
Trade creditors 28,570 16,337
Corporation tax - 21,949
Social security and other taxes 1,396 2,445
VAT 7,296 8,753
42,696 49,484

Harding Rose Architects Limited (Registered number: 07994411)

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

7. Loans

An analysis of the maturity of loans is given below:

31.3.24 31.3.23
£ £
Amounts falling due within one year or on demand:
Bank overdrafts 5,434 -

8. Provisions for liabilities
31.3.24 31.3.23
£ £
Deferred tax
Accelerated capital allowances 148 148

Deferred tax
£
Balance at 1 April 2023 148
Balance at 31 March 2024 148

** BALANCE ABOVE AT END OF YEAR RE DEFERRED TAX ON CLIENT
SCREEN OF

-
DOES NOT AGREE TO CURRENT YEAR TOTAL OF ACCOUNTS PER TB 148

PLEASE CHECK CLIENT SCREEN - NOTES TO FINANCIAL STATEMENTS - BALANCE SHEET ITEMS - PROVISIONS FOR LIABILITIES - MOVEMENT IN PROVISIONS ETC

Please note: a deferred tax asset should be entered as a negative balance (i.e. include a "-" sign)


9. Reserves
Retained
earnings
£

At 1 April 2023 31,170
Deficit for the year (17,911 )
Dividends (9,500 )
At 31 March 2024 3,759