2023-08-012024-07-312024-07-31false03314230HARWOOD HOUSE LIMITED2024-10-11iso4217:GBPxbrli:pure033142302023-08-01033142302024-07-31033142302023-08-012024-07-31033142302022-08-01033142302023-07-31033142302022-08-012023-07-3103314230bus:SmallEntities2023-08-012024-07-3103314230bus:AuditExempt-NoAccountantsReport2023-08-012024-07-3103314230bus:FullAccounts2023-08-012024-07-3103314230bus:PrivateLimitedCompanyLtd2023-08-012024-07-3103314230core:WithinOneYear2024-07-3103314230core:AfterOneYear2024-07-3103314230core:WithinOneYear2023-07-3103314230core:AfterOneYear2023-07-3103314230core:ShareCapital2024-07-3103314230core:SharePremium2024-07-3103314230core:RevaluationReserve2024-07-3103314230core:OtherReservesSubtotal2024-07-3103314230core:RetainedEarningsAccumulatedLosses2024-07-3103314230core:ShareCapital2023-07-3103314230core:SharePremium2023-07-3103314230core:RevaluationReserve2023-07-3103314230core:OtherReservesSubtotal2023-07-3103314230core:RetainedEarningsAccumulatedLosses2023-07-3103314230core:LandBuildings2024-07-3103314230core:PlantMachinery2024-07-3103314230core:Vehicles2024-07-3103314230core:FurnitureFittings2024-07-3103314230core:OfficeEquipment2024-07-3103314230core:NetGoodwill2024-07-3103314230core:IntangibleAssetsOtherThanGoodwill2024-07-3103314230core:ListedExchangeTraded2024-07-3103314230core:UnlistedNon-exchangeTraded2024-07-3103314230core:LandBuildings2023-07-3103314230core:PlantMachinery2023-07-3103314230core:Vehicles2023-07-3103314230core:FurnitureFittings2023-07-3103314230core:OfficeEquipment2023-07-3103314230core:NetGoodwill2023-07-3103314230core:IntangibleAssetsOtherThanGoodwill2023-07-3103314230core:ListedExchangeTraded2023-07-3103314230core:UnlistedNon-exchangeTraded2023-07-3103314230core:LandBuildings2023-08-012024-07-3103314230core:PlantMachinery2023-08-012024-07-3103314230core:Vehicles2023-08-012024-07-3103314230core:FurnitureFittings2023-08-012024-07-3103314230core:OfficeEquipment2023-08-012024-07-3103314230core:NetGoodwill2023-08-012024-07-3103314230core:IntangibleAssetsOtherThanGoodwill2023-08-012024-07-3103314230core:ListedExchangeTraded2023-08-012024-07-3103314230core:UnlistedNon-exchangeTraded2023-08-012024-07-3103314230core:MoreThanFiveYears2023-08-012024-07-3103314230core:Non-currentFinancialInstruments2024-07-3103314230core:Non-currentFinancialInstruments2023-07-3103314230dpl:CostSales2023-08-012024-07-3103314230dpl:DistributionCosts2023-08-012024-07-3103314230core:LandBuildings2023-08-012024-07-3103314230core:PlantMachinery2023-08-012024-07-3103314230core:Vehicles2023-08-012024-07-3103314230core:FurnitureFittings2023-08-012024-07-3103314230core:OfficeEquipment2023-08-012024-07-3103314230dpl:AdministrativeExpenses2023-08-012024-07-3103314230core:NetGoodwill2023-08-012024-07-3103314230core:IntangibleAssetsOtherThanGoodwill2023-08-012024-07-3103314230dpl:GroupUndertakings2023-08-012024-07-3103314230dpl:ParticipatingInterests2023-08-012024-07-3103314230dpl:GroupUndertakingscore:ListedExchangeTraded2023-08-012024-07-3103314230core:ListedExchangeTraded2023-08-012024-07-3103314230dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2023-08-012024-07-3103314230core:UnlistedNon-exchangeTraded2023-08-012024-07-3103314230dpl:CostSales2022-08-012023-07-3103314230dpl:DistributionCosts2022-08-012023-07-3103314230core:LandBuildings2022-08-012023-07-3103314230core:PlantMachinery2022-08-012023-07-3103314230core:Vehicles2022-08-012023-07-3103314230core:FurnitureFittings2022-08-012023-07-3103314230core:OfficeEquipment2022-08-012023-07-3103314230dpl:AdministrativeExpenses2022-08-012023-07-3103314230core:NetGoodwill2022-08-012023-07-3103314230core:IntangibleAssetsOtherThanGoodwill2022-08-012023-07-3103314230dpl:GroupUndertakings2022-08-012023-07-3103314230dpl:ParticipatingInterests2022-08-012023-07-3103314230dpl:GroupUndertakingscore:ListedExchangeTraded2022-08-012023-07-3103314230core:ListedExchangeTraded2022-08-012023-07-3103314230dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2022-08-012023-07-3103314230core:UnlistedNon-exchangeTraded2022-08-012023-07-3103314230core:NetGoodwill2024-07-3103314230core:IntangibleAssetsOtherThanGoodwill2024-07-3103314230core:LandBuildings2024-07-3103314230core:PlantMachinery2024-07-3103314230core:Vehicles2024-07-3103314230core:FurnitureFittings2024-07-3103314230core:OfficeEquipment2024-07-3103314230core:AfterOneYear2024-07-3103314230core:WithinOneYear2024-07-3103314230core:ListedExchangeTraded2024-07-3103314230core:UnlistedNon-exchangeTraded2024-07-3103314230core:ShareCapital2024-07-3103314230core:SharePremium2024-07-3103314230core:RevaluationReserve2024-07-3103314230core:OtherReservesSubtotal2024-07-3103314230core:RetainedEarningsAccumulatedLosses2024-07-3103314230core:NetGoodwill2023-07-3103314230core:IntangibleAssetsOtherThanGoodwill2023-07-3103314230core:LandBuildings2023-07-3103314230core:PlantMachinery2023-07-3103314230core:Vehicles2023-07-3103314230core:FurnitureFittings2023-07-3103314230core:OfficeEquipment2023-07-3103314230core:AfterOneYear2023-07-3103314230core:WithinOneYear2023-07-3103314230core:ListedExchangeTraded2023-07-3103314230core:UnlistedNon-exchangeTraded2023-07-3103314230core:ShareCapital2023-07-3103314230core:SharePremium2023-07-3103314230core:RevaluationReserve2023-07-3103314230core:OtherReservesSubtotal2023-07-3103314230core:RetainedEarningsAccumulatedLosses2023-07-3103314230core:NetGoodwill2022-08-0103314230core:IntangibleAssetsOtherThanGoodwill2022-08-0103314230core:LandBuildings2022-08-0103314230core:PlantMachinery2022-08-0103314230core:Vehicles2022-08-0103314230core:FurnitureFittings2022-08-0103314230core:OfficeEquipment2022-08-0103314230core:AfterOneYear2022-08-0103314230core:WithinOneYear2022-08-0103314230core:ListedExchangeTraded2022-08-0103314230core:UnlistedNon-exchangeTraded2022-08-0103314230core:ShareCapital2022-08-0103314230core:SharePremium2022-08-0103314230core:RevaluationReserve2022-08-0103314230core:OtherReservesSubtotal2022-08-0103314230core:RetainedEarningsAccumulatedLosses2022-08-0103314230core:AfterOneYear2023-08-012024-07-3103314230core:WithinOneYear2023-08-012024-07-3103314230core:Non-currentFinancialInstrumentscore:CostValuation2023-08-012024-07-3103314230core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2023-08-012024-07-3103314230core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2023-08-012024-07-3103314230core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2023-08-012024-07-3103314230core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2023-08-012024-07-3103314230core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2023-08-012024-07-3103314230core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2023-08-012024-07-3103314230core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2023-08-012024-07-3103314230core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2023-08-012024-07-3103314230core:Non-currentFinancialInstrumentscore:CostValuation2024-07-3103314230core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2024-07-3103314230core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2024-07-3103314230core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2024-07-3103314230core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2024-07-3103314230core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2024-07-3103314230core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2024-07-3103314230core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2024-07-3103314230core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2024-07-3103314230core:Non-currentFinancialInstrumentscore:CostValuation2023-07-3103314230core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2023-07-3103314230core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2023-07-3103314230core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2023-07-3103314230core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2023-07-3103314230core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2023-07-3103314230core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2023-07-3103314230core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2023-07-3103314230core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2023-07-3103314230bus:Director12023-08-012024-07-3103314230bus:Director22023-08-012024-07-3103314230core:FurnitureFittingsToolsEquipment2023-07-3103314230core:FurnitureFittingsToolsEquipment2023-08-012024-07-3103314230core:FurnitureFittingsToolsEquipment2024-07-31

HARWOOD HOUSE LIMITED

Registered Number
03314230
(England and Wales)

Unaudited Financial Statements for the Year ended
31 July 2024

HARWOOD HOUSE LIMITED
Company Information
for the year from 1 August 2023 to 31 July 2024

Directors

FITCH, Michael Craig
FORSYTH, Morag

Company Secretary

EAGLE'S HEAD LIMITED

Registered Address

Harwood House, Spring Lane
Cookham Dean
Berkshire
SL6 6PW

Registered Number

03314230 (England and Wales)
HARWOOD HOUSE LIMITED
Balance Sheet as at
31 July 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets3372,094341,491
372,094341,491
Current assets
Debtors106,596161,339
Cash at bank and on hand551,945532,957
658,541694,296
Creditors amounts falling due within one year4(463,125)(509,853)
Net current assets (liabilities)195,416184,443
Total assets less current liabilities567,510525,934
Provisions for liabilities5(59,631)(62,261)
Net assets507,879463,673
Capital and reserves
Called up share capital22
Profit and loss account507,877463,671
Shareholders' funds507,879463,673
The financial statements were approved and authorised for issue by the Board of Directors on 11 October 2024, and are signed on its behalf by:
FITCH, Michael Craig
Director
Registered Company No. 03314230
HARWOOD HOUSE LIMITED
Notes to the Financial Statements
for the year ended 31 July 2024

1.Accounting policies
Statutory information
Harwood House Limited is a private company limited by shares and is incorporated in England and registered under Company Registration number 03314230. The company's registered office is situated at Spring Lane, Cookham Dean, Berkshire, SL6 6PW.
Statement of compliance
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
Going concern
The financial statements have been prepared on a going concern basis.
Turnover policy
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services.
Revenue from sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Employee benefits
Contributions to defined contribution plans are expensed in the period to which they relate.
Deferred tax
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

Straight line (years)
Plant and machinery6.67
Fixtures and fittings6.67
Vehicles5
Office Equipment6.67
2.Average number of employees

20242023
Average number of employees during the year2931
3.Tangible fixed assets

Land & buildings

Plant & machinery

Vehicles

Fixtures & fittings

Total

£££££
Cost or valuation
At 01 August 2385,324569,39816,495277,824949,041
Additions36,079400-73,235109,714
At 31 July 24121,403569,79816,495351,0591,058,755
Depreciation and impairment
At 01 August 2358,793312,78016,495219,482607,550
Charge for year5,41056,970-16,73179,111
At 31 July 2464,203369,75016,495236,213686,661
Net book value
At 31 July 2457,200200,048-114,846372,094
At 31 July 2326,531256,618-58,342341,491
4.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables66,41936,828
Bank borrowings and overdrafts-91
Amounts owed to related parties74,737106,058
Taxation and social security29,58856,622
Other creditors270,121282,041
Accrued liabilities and deferred income22,26028,213
Total463,125509,853
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
5.Provisions for liabilities

2024

2023

££
Net deferred tax liability (asset)59,63162,261
Total59,63162,261
6.Pension commitments
The company operates a defined contribution pension scheme. The assets of the scheme are held separately from those of the company in an independently administered fund. At the balance sheet date, unpaid contributions of £2,693 (2023 - £4,437) were due to the fund. They are included in other creditors.
7.Other commitments
At 31st July 2024 the company had future minimum lease payments under non-cancellable operating leases amounting to £4,852,381 (2023: £5,458,929).
8.Related party transactions
The parent company is Peterock Limited, a company registered in England. Rental payments, management consultancy expenses and nursing care services with related parties were undertaken in the normal course of business. During the year purchases amounting to £1,317,054 (2023: £1,231,338) were made by the company. At the balance sheet date the company owed £86,401 (2023: £113,340) to related parties.
9.Controlling party
The ultimate controlling party is M C Fitch by virtue of his shareholdings in Peterock Limited.