2023-04-012024-03-312024-03-31false09456552HARP & HARP LTD2024-09-1771111iso4217:GBPxbrli:pure094565522023-04-01094565522024-03-31094565522023-04-012024-03-31094565522022-04-01094565522023-03-31094565522022-04-012023-03-3109456552bus:SmallEntities2023-04-012024-03-3109456552bus:AuditExempt-NoAccountantsReport2023-04-012024-03-3109456552bus:FullAccounts2023-04-012024-03-3109456552bus:PrivateLimitedCompanyLtd2023-04-012024-03-3109456552core:WithinOneYear2024-03-3109456552core:AfterOneYear2024-03-3109456552core:WithinOneYear2023-03-3109456552core:AfterOneYear2023-03-3109456552core:ShareCapital2024-03-3109456552core:SharePremium2024-03-3109456552core:RevaluationReserve2024-03-3109456552core:OtherReservesSubtotal2024-03-3109456552core:RetainedEarningsAccumulatedLosses2024-03-3109456552core:ShareCapital2023-03-3109456552core:SharePremium2023-03-3109456552core:RevaluationReserve2023-03-3109456552core:OtherReservesSubtotal2023-03-3109456552core:RetainedEarningsAccumulatedLosses2023-03-3109456552core:LandBuildings2024-03-3109456552core:PlantMachinery2024-03-3109456552core:Vehicles2024-03-3109456552core:FurnitureFittings2024-03-3109456552core:OfficeEquipment2024-03-3109456552core:NetGoodwill2024-03-3109456552core:IntangibleAssetsOtherThanGoodwill2024-03-3109456552core:ListedExchangeTraded2024-03-3109456552core:UnlistedNon-exchangeTraded2024-03-3109456552core:LandBuildings2023-03-3109456552core:PlantMachinery2023-03-3109456552core:Vehicles2023-03-3109456552core:FurnitureFittings2023-03-3109456552core:OfficeEquipment2023-03-3109456552core:NetGoodwill2023-03-3109456552core:IntangibleAssetsOtherThanGoodwill2023-03-3109456552core:ListedExchangeTraded2023-03-3109456552core:UnlistedNon-exchangeTraded2023-03-3109456552core:LandBuildings2023-04-012024-03-3109456552core:PlantMachinery2023-04-012024-03-3109456552core:Vehicles2023-04-012024-03-3109456552core:FurnitureFittings2023-04-012024-03-3109456552core:OfficeEquipment2023-04-012024-03-3109456552core:NetGoodwill2023-04-012024-03-3109456552core:IntangibleAssetsOtherThanGoodwill2023-04-012024-03-3109456552core:ListedExchangeTraded2023-04-012024-03-3109456552core:UnlistedNon-exchangeTraded2023-04-012024-03-3109456552core:MoreThanFiveYears2023-04-012024-03-3109456552core:Non-currentFinancialInstruments2024-03-3109456552core:Non-currentFinancialInstruments2023-03-3109456552dpl:CostSales2023-04-012024-03-3109456552dpl:DistributionCosts2023-04-012024-03-3109456552core:LandBuildings2023-04-012024-03-3109456552core:PlantMachinery2023-04-012024-03-3109456552core:Vehicles2023-04-012024-03-3109456552core:FurnitureFittings2023-04-012024-03-3109456552core:OfficeEquipment2023-04-012024-03-3109456552dpl:AdministrativeExpenses2023-04-012024-03-3109456552core:NetGoodwill2023-04-012024-03-3109456552core:IntangibleAssetsOtherThanGoodwill2023-04-012024-03-3109456552dpl:GroupUndertakings2023-04-012024-03-3109456552dpl:ParticipatingInterests2023-04-012024-03-3109456552dpl:GroupUndertakingscore:ListedExchangeTraded2023-04-012024-03-3109456552core:ListedExchangeTraded2023-04-012024-03-3109456552dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2023-04-012024-03-3109456552core:UnlistedNon-exchangeTraded2023-04-012024-03-3109456552dpl:CostSales2022-04-012023-03-3109456552dpl:DistributionCosts2022-04-012023-03-3109456552core:LandBuildings2022-04-012023-03-3109456552core:PlantMachinery2022-04-012023-03-3109456552core:Vehicles2022-04-012023-03-3109456552core:FurnitureFittings2022-04-012023-03-3109456552core:OfficeEquipment2022-04-012023-03-3109456552dpl:AdministrativeExpenses2022-04-012023-03-3109456552core:NetGoodwill2022-04-012023-03-3109456552core:IntangibleAssetsOtherThanGoodwill2022-04-012023-03-3109456552dpl:GroupUndertakings2022-04-012023-03-3109456552dpl:ParticipatingInterests2022-04-012023-03-3109456552dpl:GroupUndertakingscore:ListedExchangeTraded2022-04-012023-03-3109456552core:ListedExchangeTraded2022-04-012023-03-3109456552dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2022-04-012023-03-3109456552core:UnlistedNon-exchangeTraded2022-04-012023-03-3109456552core:NetGoodwill2024-03-3109456552core:IntangibleAssetsOtherThanGoodwill2024-03-3109456552core:LandBuildings2024-03-3109456552core:PlantMachinery2024-03-3109456552core:Vehicles2024-03-3109456552core:FurnitureFittings2024-03-3109456552core:OfficeEquipment2024-03-3109456552core:AfterOneYear2024-03-3109456552core:WithinOneYear2024-03-3109456552core:ListedExchangeTraded2024-03-3109456552core:UnlistedNon-exchangeTraded2024-03-3109456552core:ShareCapital2024-03-3109456552core:SharePremium2024-03-3109456552core:RevaluationReserve2024-03-3109456552core:OtherReservesSubtotal2024-03-3109456552core:RetainedEarningsAccumulatedLosses2024-03-3109456552core:NetGoodwill2023-03-3109456552core:IntangibleAssetsOtherThanGoodwill2023-03-3109456552core:LandBuildings2023-03-3109456552core:PlantMachinery2023-03-3109456552core:Vehicles2023-03-3109456552core:FurnitureFittings2023-03-3109456552core:OfficeEquipment2023-03-3109456552core:AfterOneYear2023-03-3109456552core:WithinOneYear2023-03-3109456552core:ListedExc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HARP & HARP LTD

Registered Number
09456552
(England and Wales)

Unaudited Financial Statements for the Year ended
31 March 2024

HARP & HARP LTD
Company Information
for the year from 1 April 2023 to 31 March 2024

Directors

K J Harp
S M Harp

Registered Address

1 Gemini Court,
42a Throwley Way,
Sutton
SM1 4AF

Place of Business


Registered Number

09456552 (England and Wales)
HARP & HARP LTD
Statement of Financial Position
31 March 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets33,4903,718
Investments420,000-
23,4903,718
Current assets
Debtors5211,054113,098
Cash at bank and on hand116,723149,950
327,777263,048
Creditors amounts falling due within one year6(58,045)(37,474)
Net current assets (liabilities)269,732225,574
Total assets less current liabilities293,222229,292
Provisions for liabilities7(837)(706)
Accruals and deferred income(1,745)(3,806)
Net assets290,640224,780
Capital and reserves
Called up share capital100100
Profit and loss account290,540224,680
Shareholders' funds290,640224,780
The financial statements were approved and authorised for issue by the Board of Directors on 17 September 2024, and are signed on its behalf by:
K J Harp
Director
S M Harp
Director

Registered Company No. 09456552
HARP & HARP LTD
Notes to the Financial Statements
for the year ended 31 March 2024

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
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.
Turnover policy
Turnover represents the value of services provided under contracts to the extent that there is a right to consideration and is recorded at the value of the consideration due.
Current taxation
Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
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:

Reducing balance (%)
Fixtures and fittings25
Office Equipment25
Investments
Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.
2.Average number of employees
The average number of employees during the year was as follows:

20242023
Average number of employees during the year22
3.Tangible fixed assets

Fixtures & fittings

Office Equipment

Total

£££
Cost or valuation
At 01 April 231,9367,3429,278
Additions935-935
At 31 March 242,8717,34210,213
Depreciation and impairment
At 01 April 231,1204,4405,560
Charge for year4387251,163
At 31 March 241,5585,1656,723
Net book value
At 31 March 241,3132,1773,490
At 31 March 238162,9023,718
4.Fixed asset investments
Investments in Crypto currency

Other investments1

Total

££
Cost or valuation
Additions14,15014,150
Revaluations5,8505,850
At 31 March 2420,00020,000
Net book value
At 31 March 2420,00020,000
At 31 March 23--

Notes

1Other investments other than loans
5.Debtors: amounts due within one year

2024

2023

££
Trade debtors / trade receivables4,2003,600
Other debtors5,9335,933
Prepayments and accrued income3,4583,115
Total13,59112,648
6.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables742-
Taxation and social security56,54937,474
Other creditors754-
Total58,04537,474
7.Provisions for liabilities

2024

2023

££
Net deferred tax liability (asset)837706
Total837706