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Registered number: 12386251
Harpetzoon Ltd
Unaudited Financial Statements
For The Year Ended 31 January 2024
Cairns Accountants
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 12386251
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 55,277 62,679
55,277 62,679
CURRENT ASSETS
Stocks 5 5,555 4,905
Cash at bank and in hand 2,398 4,243
7,953 9,148
Creditors: Amounts Falling Due Within One Year 6 (36,521 ) (39,178 )
NET CURRENT ASSETS (LIABILITIES) (28,568 ) (30,030 )
TOTAL ASSETS LESS CURRENT LIABILITIES 26,709 32,649
Creditors: Amounts Falling Due After More Than One Year 7 (36,787 ) (42,784 )
NET LIABILITIES (10,078 ) (10,135 )
CAPITAL AND RESERVES
Called up share capital 8 100 100
Profit and Loss Account (10,178 ) (10,235 )
SHAREHOLDERS' FUNDS (10,078) (10,135)
Page 1
Page 2
For the year ending 31 January 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 Timothy Van Tromp
Director
25/10/2024
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
Harpetzoon Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 12386251 . The registered office is 619A Ecclesall Road, Sheffield, S11 8PT.
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:
Leasehold 10 Years straight-line
Plant & Machinery 15% Reducing balance
Fixtures & Fittings 15% Reducing balance
Computer Equipment 25% Reducing balance
2.4. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 4 (2023: 4)
4 4
4. Tangible Assets
Land & Property
Leasehold Plant & Machinery Fixtures & Fittings Computer Equipment Total
£ £ £ £ £
Cost
As at 1 February 2023 64,331 2,209 15,710 386 82,636
Additions - - 1,083 - 1,083
As at 31 January 2024 64,331 2,209 16,793 386 83,719
...CONTINUED
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Depreciation
As at 1 February 2023 14,319 744 4,671 223 19,957
Provided during the period 6,433 220 1,791 41 8,485
As at 31 January 2024 20,752 964 6,462 264 28,442
Net Book Value
As at 31 January 2024 43,579 1,245 10,331 122 55,277
As at 1 February 2023 50,012 1,465 11,039 163 62,679
5. Stocks
2024 2023
£ £
Materials 5,555 4,905
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 2,225 654
Bank loans and overdrafts 6,201 4,184
Other taxes and social security 116 401
VAT 3,210 2,272
Other loans 5,879 5,593
Accruals and deferred income 605 575
Director's loan account 18,285 25,499
36,521 39,178
7. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Bank loans 28,510 29,070
Other loans > 1 year 8,277 13,714
36,787 42,784
8. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 100 100
Page 4