Acorah Software Products - Accounts Production 15.0.600 false true 30 April 2023 22 April 2022 false 1 May 2023 30 April 2024 30 April 2024 14063332 Mr James Webb iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 14063332 2023-04-30 14063332 2024-04-30 14063332 2023-05-01 2024-04-30 14063332 frs-core:CurrentFinancialInstruments 2024-04-30 14063332 frs-core:Non-currentFinancialInstruments 2024-04-30 14063332 frs-core:MotorVehicles 2024-04-30 14063332 frs-core:MotorVehicles 2023-05-01 2024-04-30 14063332 frs-core:MotorVehicles 2023-04-30 14063332 frs-core:ShareCapital 2024-04-30 14063332 frs-core:RetainedEarningsAccumulatedLosses 2024-04-30 14063332 frs-bus:PrivateLimitedCompanyLtd 2023-05-01 2024-04-30 14063332 frs-bus:FilletedAccounts 2023-05-01 2024-04-30 14063332 frs-bus:SmallEntities 2023-05-01 2024-04-30 14063332 frs-bus:AuditExempt-NoAccountantsReport 2023-05-01 2024-04-30 14063332 frs-bus:SmallCompaniesRegimeForAccounts 2023-05-01 2024-04-30 14063332 frs-bus:Director1 2023-05-01 2024-04-30 14063332 frs-countries:EnglandWales 2023-05-01 2024-04-30 14063332 2022-04-21 14063332 2023-04-30 14063332 2022-04-22 2023-04-30 14063332 frs-core:CurrentFinancialInstruments 2023-04-30 14063332 frs-core:Non-currentFinancialInstruments 2023-04-30 14063332 frs-core:ShareCapital 2023-04-30 14063332 frs-core:RetainedEarningsAccumulatedLosses 2023-04-30
Registered number: 14063332
Harpers Kitchens Limited
Unaudited Financial Statements
For The Year Ended 30 April 2024
Highspec Consultancy Limited
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 14063332
30 April 2024 30 April 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 55,138 68,923
55,138 68,923
CURRENT ASSETS
Debtors 5 9,650 10,377
Cash at bank and in hand 797 101
10,447 10,478
Creditors: Amounts Falling Due Within One Year 6 (6,056 ) (17,642 )
NET CURRENT ASSETS (LIABILITIES) 4,391 (7,164 )
TOTAL ASSETS LESS CURRENT LIABILITIES 59,529 61,759
Creditors: Amounts Falling Due After More Than One Year 7 (50,581 ) (66,874 )
NET ASSETS/(LIABILITIES) 8,948 (5,115 )
CAPITAL AND RESERVES
Called up share capital 8 100 100
Profit and Loss Account 8,848 (5,215 )
SHAREHOLDERS' FUNDS 8,948 (5,115)
Page 1
Page 2
For the year ending 30 April 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr James Webb
Director
22/10/2024
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Harpers Kitchens Limited is a private company, limited by shares, incorporated in England & Wales, registered number 14063332 . The registered office is Unit 14, Westbrook Industrial Park, 227 Sea Street, Herne Bay, Kent, CT6 8JZ.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
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. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Motor Vehicles 20% Reducing Balance
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2023: 1)
1 1
4. Tangible Assets
Motor Vehicles
£
Cost
As at 1 May 2023 75,059
As at 30 April 2024 75,059
Depreciation
As at 1 May 2023 6,136
Provided during the period 13,785
As at 30 April 2024 19,921
Net Book Value
As at 30 April 2024 55,138
As at 1 May 2023 68,923
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Page 4
5. Debtors
30 April 2024 30 April 2023
£ £
Due within one year
Other debtors 8,837 -
VAT 813 10,377
9,650 10,377
6. Creditors: Amounts Falling Due Within One Year
30 April 2024 30 April 2023
£ £
Accruals and deferred income 714 714
Director's loan account 5,342 16,928
6,056 17,642
7. Creditors: Amounts Falling Due After More Than One Year
30 April 2024 30 April 2023
£ £
Other loans 50,581 66,874
8. Share Capital
30 April 2024 30 April 2023
£ £
Allotted, Called up and fully paid 100 100
Page 4