IRIS Accounts Production v24.3.0.553 SC640841 director 1.3.23 29.2.24 29.2.24 false true false false true false A Ordinary 1.00000 B Ordinary 1.00000 iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWhSC6408412023-02-28SC6408412024-02-29SC6408412023-03-012024-02-29SC6408412022-02-28SC6408412022-03-012023-02-28SC6408412023-02-28SC640841ns15:Scotland2023-03-012024-02-29SC640841ns14:PoundSterling2023-03-012024-02-29SC640841ns10:Director12023-03-012024-02-29SC640841ns10:PrivateLimitedCompanyLtd2023-03-012024-02-29SC640841ns10:SmallEntities2023-03-012024-02-29SC640841ns10:AuditExempt-NoAccountantsReport2023-03-012024-02-29SC640841ns10:SmallCompaniesRegimeForDirectorsReport2023-03-012024-02-29SC640841ns10:SmallCompaniesRegimeForAccounts2023-03-012024-02-29SC640841ns10:FullAccounts2023-03-012024-02-29SC640841ns10:OrdinaryShareClass12023-03-012024-02-29SC640841ns10:OrdinaryShareClass22023-03-012024-02-29SC640841ns10:RegisteredOffice2023-03-012024-02-29SC640841ns5:CurrentFinancialInstruments2024-02-29SC640841ns5:CurrentFinancialInstruments2023-02-28SC640841ns5:ShareCapital2024-02-29SC640841ns5:ShareCapital2023-02-28SC640841ns5:RetainedEarningsAccumulatedLosses2024-02-29SC640841ns5:RetainedEarningsAccumulatedLosses2023-02-28SC640841ns5:CostValuation2023-02-28SC640841ns5:WithinOneYearns5:CurrentFinancialInstruments2024-02-29SC640841ns5:WithinOneYearns5:CurrentFinancialInstruments2023-02-28SC640841ns10:OrdinaryShareClass12024-02-29SC640841ns10:OrdinaryShareClass22024-02-29
REGISTERED NUMBER: SC640841 (Scotland)




















Harcharsand Limited

Unaudited Financial Statements

for the Year Ended 29 February 2024






Harcharsand Limited (Registered number: SC640841)






Contents of the Financial Statements
for the Year Ended 29 February 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Harcharsand Limited

Company Information
for the Year Ended 29 February 2024







DIRECTOR: S M Cusiter





REGISTERED OFFICE: 9 Ainslie Place
Edinburgh
EH3 6AT





REGISTERED NUMBER: SC640841 (Scotland)





ACCOUNTANTS: Whitelaw Wells
9 Ainslie Place
Edinburgh
Midlothian
EH3 6AT

Harcharsand Limited (Registered number: SC640841)

Balance Sheet
29 February 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Investments 4 2 2

CURRENT ASSETS
Debtors 5 521,606 281,569
Cash at bank 219,331 296,736
740,937 578,305
CREDITORS
Amounts falling due within one year 6 880 1,832
NET CURRENT ASSETS 740,057 576,473
TOTAL ASSETS LESS CURRENT LIABILITIES 740,059 576,475

CAPITAL AND RESERVES
Called up share capital 7 4 4
Retained earnings 740,055 576,471
SHAREHOLDERS' FUNDS 740,059 576,475

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 29 February 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 29 February 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

Harcharsand Limited (Registered number: SC640841)

Balance Sheet - continued
29 February 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 director and authorised for issue on 25 November 2024 and were signed by:





S M Cusiter - Director


Harcharsand Limited (Registered number: SC640841)

Notes to the Financial Statements
for the Year Ended 29 February 2024

1. STATUTORY INFORMATION

Harcharsand Limited is a private company, limited by shares , registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.

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.

The director's going concern assessment includes a period of at least 12 months from the date of signing of these financial statements.

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.

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

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and 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.

Fixed asset investments
Fixed asset investments are included at the lower of cost and net realisable value.

Financial instruments
The company only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value.

Harcharsand Limited (Registered number: SC640841)

Notes to the Financial Statements - continued
for the Year Ended 29 February 2024

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2023 - 1 ) .

4. FIXED ASSET INVESTMENTS
Other
investments
£   
COST
At 1 March 2023
and 29 February 2024 2
NET BOOK VALUE
At 29 February 2024 2
At 28 February 2023 2

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Other debtors 521,606 281,569

Other debtors include amounts owed by related parties.

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Other creditors 880 1,832

7. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2024 2023
value: £    £   
3 A Ordinary £1 3 3
1 B Ordinary £1 1 1
4 4

The ordinary shares have full rights in the company in all respects and rank pari passu.

Harcharsand Limited (Registered number: SC640841)

Notes to the Financial Statements - continued
for the Year Ended 29 February 2024

8. RELATED PARTY DISCLOSURES

During the period, total dividends of £48,916 (2023:£132,000) were paid to director and his family.