2023-03-012024-02-292024-02-29falseNI676843HARBOUR LEFT 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HARBOUR LEFT LTD

Registered Number
NI676843
(Northern Ireland)

Unaudited Financial Statements for the Year ended
29 February 2024

HARBOUR LEFT LTD
Company Information
for the year from 1 March 2023 to 29 February 2024

Director

Ross Armstrong

Registered Address

111 Mussenden Road
Castlerock
Coleraine
BT51 4TU

Registered Number

NI676843 (Northern Ireland)
HARBOUR LEFT LTD
Balance Sheet as at
29 February 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets31,586,7041,293,049
1,586,7041,293,049
Current assets
Debtors8,4048,020
Cash at bank and on hand3,89539,593
12,29947,613
Creditors amounts falling due within one year5(1,584,204)(1,327,467)
Net current assets (liabilities)(1,571,905)(1,279,854)
Total assets less current liabilities14,79913,195
Net assets14,79913,195
Capital and reserves
Called up share capital100100
Profit and loss account14,69913,095
Shareholders' funds14,79913,195
The financial statements were approved and authorised for issue by the Director on 28 November 2024, and are signed on its behalf by:
Ross Armstrong
Director
Registered Company No. NI676843
HARBOUR LEFT LTD
Notes to the Financial Statements
for the year ended 29 February 2024

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in Northern Ireland. 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.
Revenue from sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.
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:
Investment property
Investment property, which is property held to earn rentals and/or for capital appreciation, is initially recognised at cost, which includes the purchase cost and any directly attributable expenditure. Subsequently it is measured at cost net of depreciation and any impairment losses.
Trade and other debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
Trade and other creditors
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
2.Average number of employees

20242023
Average number of employees during the year10
3.Tangible fixed assets

Land & buildings

Plant & machinery

Office Equipment

Total

££££
Cost or valuation
At 01 March 231,292,214-8721,293,086
Additions293,199629-293,828
At 29 February 241,585,4136298721,586,914
Depreciation and impairment
At 01 March 23--3737
Charge for year-6167173
At 29 February 24-6204210
Net book value
At 29 February 241,585,4136236681,586,704
At 28 February 231,292,214-8351,293,049
4.Investment property
Land and buildings includes investment property of £1,585,413 on an open market value for existing use basis.
5.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables11,49182
Taxation and social security1,7203,337
Other creditors1,570,0981,323,403
Accrued liabilities and deferred income895645
Total1,584,2041,327,467
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.