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REGISTERED NUMBER: 04113875 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2024

FOR

HARRIER GARDEN DEVELOPMENTS LIMITED

HARRIER GARDEN DEVELOPMENTS LIMITED (REGISTERED NUMBER: 04113875)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


HARRIER GARDEN DEVELOPMENTS LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 MARCH 2024







DIRECTORS: J A Lawson
Mrs E A Lawson
H A Lawson
O L Lawson





REGISTERED OFFICE: Little West Farm
Melford Road
Lawshall
Bury St Edmunds
Suffolk
IP29 4PX





REGISTERED NUMBER: 04113875 (England and Wales)





ACCOUNTANTS: Seago and Stopps
Chartered Certified Accountants
61 Station Road
Sudbury
Suffolk
CO10 2SP

HARRIER GARDEN DEVELOPMENTS LIMITED (REGISTERED NUMBER: 04113875)

BALANCE SHEET
31 MARCH 2024

31.3.23 31.3.24
£    £    Notes £    £   
FIXED ASSETS
114,699 Tangible assets 4 114,541

CURRENT ASSETS
64,043 Stocks 34,562
37,711 Debtors 5 57,920
295,953 Cash at bank and in hand 358,776
397,707 451,258
CREDITORS
239,094 Amounts falling due within one year 6 303,880
158,613 NET CURRENT ASSETS 147,378
273,312 TOTAL ASSETS LESS CURRENT
LIABILITIES

261,919

CREDITORS
663 Amounts falling due after more than one
year

7

-
272,649 NET ASSETS 261,919

CAPITAL AND RESERVES
100 Called up share capital 100
272,549 Retained earnings 261,819
272,649 SHAREHOLDERS' FUNDS 261,919

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 directors acknowledge their 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.

HARRIER GARDEN DEVELOPMENTS LIMITED (REGISTERED NUMBER: 04113875)

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 Board of Directors and authorised for issue on 1 November 2024 and were signed on its behalf by:





Mrs E A Lawson - Director


HARRIER GARDEN DEVELOPMENTS LIMITED (REGISTERED NUMBER: 04113875)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

1. STATUTORY INFORMATION

Harrier Garden Developments Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).


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 represents invoiced sales of goods and services, net of VAT and adjusted for client retentions recoverable, opening and closing work in progress and trade debtor balances.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Improvements to property- 4% on cost
Plant and machinery- 25% on cost
Office equipment- 25% on cost
Motor vehicles- 25% on reducing balance

Stocks
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 items.

Financial instruments
The company enters into basic financial instrument transactions, as appropriate and as and when required, that result in the recognition of financial assets and liabilities within the financial statements such as trade and other accounts receivable and payable, bank loans and hire purchase and lease contracts.

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.


HARRIER GARDEN DEVELOPMENTS LIMITED (REGISTERED NUMBER: 04113875)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2024

2. ACCOUNTING POLICIES - continued
Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme and fulfills its obligations under the pension auto enrolment scheme. Contributions payable are charged to profit and loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 8 (2023 - 8 ) .

4. TANGIBLE FIXED ASSETS
Improvements
to Plant and Office Motor
Totals property machinery equipment vehicles
£    £    £    £    £   
COST
At 1 April 2023 313,291 76,178 71,211 73,529 92,373
Additions 25,727 - - 3,777 21,950
Disposals (366 ) - - (366 ) -
At 31 March 2024 338,652 76,178 71,211 76,940 114,323
DEPRECIATION
At 1 April 2023 198,592 13,788 68,500 68,600 47,704
Charge for year 25,885 3,047 2,711 3,471 16,656
Eliminated on disposal (366 ) - - (366 ) -
At 31 March 2024 224,111 16,835 71,211 71,705 64,360
NET BOOK VALUE
At 31 March 2024 114,541 59,343 - 5,235 49,963
At 31 March 2023 114,699 62,390 2,711 4,929 44,669

Included in fixed assets are certain assets held under hire purchase agreements. The net book value of those assets as at 31 March 2024 was £7,946 (2023 - £10,595) and the related depreciation charge for the year was £2,649 (2023 - £3,532).

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.24 31.3.23
£    £   
Trade debtors 51,188 32,975
Other debtors 6,732 4,736
57,920 37,711

HARRIER GARDEN DEVELOPMENTS LIMITED (REGISTERED NUMBER: 04113875)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2024

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.24 31.3.23
£    £   
Hire purchase contracts 663 3,974
Trade creditors 28,179 23,694
Taxation and social security 57,678 62,063
Other creditors 217,360 149,363
303,880 239,094

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN
ONE YEAR
31.3.24 31.3.23
£    £   
Hire purchase contracts - 663