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Registered Number: 04533602
England and Wales

 

 

 


Abridged Accounts

for the year ended 30 September 2024

for

DAVID HARRISON HANDLING SOLUTIONS LIMITED

 
 
Notes
 
2024
£
  2023
£
Fixed assets      
Tangible fixed assets 5 9,133    11,107 
9,133    11,107 
Current assets      
Stocks 426,137    279,180 
Debtors 177,522    355,946 
Cash at bank and in hand 2,210,267    1,950,599 
2,813,926    2,585,725 
Creditors: amount falling due within one year (299,948)   (253,573)
Net current assets 2,513,978    2,332,152 
 
Total assets less current liabilities 2,523,111    2,343,259 
Provisions for liabilities (2,283)  
Net assets 2,520,828    2,343,259 
 

Capital and reserves
     
Called up share capital 1    1 
Profit and loss account 2,520,827    2,343,258 
Shareholders' funds 2,520,828    2,343,259 
 


For the year ended 30 September 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These 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 profit and loss account has not been delivered to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).
The financial statements were approved by the board of directors on 19 November 2024 and were signed on its behalf by:


-------------------------------
David HARRISON
Director
1
General Information
David Harrison Handling Solutions Limited is a private company, limited by shares, registered in England and Wales, registration number 04533602, registration address 9 Sand Lane, Aldreth, Haddenham, Cambridgeshire, CB6 3PH.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard)
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Operating lease rentals
Rentals payable under operating leases are charged against income on a straight line basis over the lease term.
Foreign currencies
Monetary assets and liabilities denominated in foreign currencies are translated into sterling at the rate of exchange ruling at the balance sheet date. Transactions in foreign currencies are recorded at the rate ruling at the date of the transaction. All foreign exchange differences are included to the profit and loss account.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted
Deferred taxation
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.
Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.
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.
Current and deferred tax assets and liabilities are not discounted.
Intangible assets
Intangible assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight line basis over their estimated useful economic lives. Impairment of intangible assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable.
Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2003, is being amortised evenly over its estimated useful life of ten years.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Stocks
Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs.
Provisions
Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
2.

Average number of employees

Average number of employees during the year was 12 (2023 : 12).
3.

Financial Commitments, Guarantees and Contingencies

Total financial commitments, guarantees and contingencies which are not included in the balance sheet amount to £1,842 (2023: £3,551).

4.

Intangible fixed assets

Cost Goodwill   Total
  £   £
At 01 October 2023 100,000    100,000 
Additions  
Disposals  
At 30 September 2024 100,000    100,000 
Amortisation
At 01 October 2023 100,000    100,000 
Charge for year  
On disposals  
At 30 September 2024 100,000    100,000 
Net book values
At 30 September 2024  
At 30 September 2023  


5.

Tangible fixed assets

Cost or valuation Plant and machinery etc   Total
  £   £
At 01 October 2023 185,861    185,861 
Additions 4,900    4,900 
Disposals  
At 30 September 2024 190,761    190,761 
Depreciation
At 01 October 2023 174,754    174,754 
Charge for year 6,874    6,874 
On disposals  
At 30 September 2024 181,628    181,628 
Net book values
Closing balance as at 30 September 2024 9,133    9,133 
Opening balance as at 01 October 2023 11,107    11,107 


2