Acorah Software Products - Accounts Production 15.0.600 false true 31 March 2023 1 April 2022 false 1 April 2023 31 March 2024 31 March 2024 06135705 Mrs H Harper Mr N Harper Mrs J Harper Mr P Harper Mrs H Harper iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 06135705 2023-03-31 06135705 2024-03-31 06135705 2023-04-01 2024-03-31 06135705 frs-core:Non-currentFinancialInstruments 2024-03-31 06135705 frs-core:BetweenOneFiveYears 2024-03-31 06135705 frs-core:ComputerEquipment 2023-04-01 2024-03-31 06135705 frs-core:FurnitureFittings 2023-04-01 2024-03-31 06135705 frs-core:MotorVehicles 2023-04-01 2024-03-31 06135705 frs-core:PlantMachinery 2023-04-01 2024-03-31 06135705 frs-core:WithinOneYear 2024-03-31 06135705 frs-core:ShareCapital 2024-03-31 06135705 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31 06135705 frs-bus:PrivateLimitedCompanyLtd 2023-04-01 2024-03-31 06135705 frs-bus:AbridgedAccounts 2023-04-01 2024-03-31 06135705 frs-bus:SmallEntities 2023-04-01 2024-03-31 06135705 frs-bus:AuditExempt-NoAccountantsReport 2023-04-01 2024-03-31 06135705 frs-bus:SmallCompaniesRegimeForAccounts 2023-04-01 2024-03-31 06135705 frs-bus:Director1 2023-04-01 2024-03-31 06135705 frs-bus:Director2 2023-04-01 2024-03-31 06135705 frs-bus:Director3 2023-04-01 2024-03-31 06135705 frs-bus:Director4 2023-04-01 2024-03-31 06135705 frs-bus:CompanySecretary1 2023-04-01 2024-03-31 06135705 frs-countries:EnglandWales 2023-04-01 2024-03-31 06135705 2022-03-31 06135705 2023-03-31 06135705 2022-04-01 2023-03-31 06135705 frs-core:Non-currentFinancialInstruments 2023-03-31 06135705 frs-core:BetweenOneFiveYears 2023-03-31 06135705 frs-core:MotorVehicles 2022-04-01 2023-03-31 06135705 frs-core:WithinOneYear 2023-03-31 06135705 frs-core:ShareCapital 2023-03-31 06135705 frs-core:RetainedEarningsAccumulatedLosses 2023-03-31
Registered number: 06135705
Harpers Heating & Plumbing Limited
Unaudited ABRIDGED Financial Statements
For The Year Ended 31 March 2024
Morris Wheeler & Co Limited
1 Pond Lane
Bentfield Road
Stansted
Essex
CM24 8JG
Contents
Page
Abridged Balance Sheet 1—2
Notes to the Abridged Financial Statements 3—5
Page 1
Abridged Balance Sheet
Registered number: 06135705
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 5 55,556 48,514
55,556 48,514
CURRENT ASSETS
Stocks 15,982 11,820
Debtors 114,946 112,165
Cash at bank and in hand 79,098 146,707
210,026 270,692
Creditors: Amounts Falling Due Within One Year (156,559 ) (184,898 )
NET CURRENT ASSETS (LIABILITIES) 53,467 85,794
TOTAL ASSETS LESS CURRENT LIABILITIES 109,023 134,308
Creditors: Amounts Falling Due After More Than One Year (34,853 ) (28,128 )
NET ASSETS 74,170 106,180
CAPITAL AND RESERVES
Called up share capital 8 1,000 1,000
Profit and Loss Account 73,170 105,180
SHAREHOLDERS' FUNDS 74,170 106,180
Page 1
Page 2
For the year ending 31 March 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their 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.
All of the company's members have consented to the preparation of an Abridged Profit and Loss Account and an Abridged Balance Sheet for the year end 31 March 2024 in accordance with section 444(2A) of the Companies Act 2006.
On behalf of the board
Mr N Harper
Director
Mr P Harper
Director
31/10/2024
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Abridged Financial Statements
1. General Information
Harpers Heating & Plumbing Limited is a private company, limited by shares, incorporated in England & Wales, registered number 06135705 . The registered office is 1 Pond Lane, Bentfield Road, Stansted, Essex, CM24 8JG.
The presentation currency of the financial statements is in Pound Sterling (£).
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.
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:
Plant & Machinery 15% on reducing balance
Motor Vehicles 25% on reducing balance
Fixtures & Fittings 15% on reducing balance
Computer Equipment 15% on reducing balance
2.4. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.
2.5. 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 is calculated using the first-in, first-out method and includes all purchase, transport and handling costs in bringing stocks to their present location and condition.
2.6. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
...CONTINUED
Page 3
Page 4
2.6. Taxation - continued
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
2.7. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 9 (2023: 9)
9 9
4. Intangible Assets
Total
£
Cost
As at 1 April 2023 36,800
As at 31 March 2024 36,800
Amortisation
As at 1 April 2023 36,800
As at 31 March 2024 36,800
Net Book Value
As at 31 March 2024 -
As at 1 April 2023 -
5. Tangible Assets
Total
£
Cost
As at 1 April 2023 86,906
Additions 24,495
As at 31 March 2024 111,401
Depreciation
As at 1 April 2023 38,392
Provided during the period 17,453
As at 31 March 2024 55,845
Net Book Value
As at 31 March 2024 55,556
As at 1 April 2023 48,514
Page 4
Page 5
Included above are assets held under finance leases or hire purchase contracts with a net book value as follows:
2024 2023
£ £
Motor Vehicles 47,802 39,242
6. Secured Creditors
Of the creditors the following amounts are secured.
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts 47,426 36,659
7. Obligations Under Finance Leases and Hire Purchase
2024 2023
£ £
The future minimum finance lease payments are as follows:
Not later than one year 15,063 10,236
Later than one year and not later than five years 37,689 29,272
52,752 39,508
Less: Finance charges allocated to future periods 5,326 2,849
47,426 36,659
8. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 1,000 1,000
9. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are as following:
2024 2023
£ £
Not later than one year 15,000 14,000
Later than one year and not later than five years - 15,000
15,000 29,000
Page 5