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Company Registration No. 00493861 (England and Wales)





E.HARRIS (BUILDER) LIMITED

UNAUDITED
FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR
FOR THE YEAR ENDED 31 MARCH 2024










































 
E.HARRIS (BUILDER) LIMITED
REGISTERED NUMBER:00493861

BALANCE SHEET
AS AT 31 MARCH 2024

2024
2023
Note
£
£

Fixed assets
  

Tangible assets
 4 
1,050,000
1,050,000

  
1,050,000
1,050,000

Current assets
  

Debtors: amounts falling due within one year
 5 
39,000
-

Cash at bank and in hand
  
18,434
57,934

  
57,434
57,934

Creditors: amounts falling due within one year
 6 
(96,438)
(91,331)

Net current liabilities
  
 
 
(39,004)
 
 
(33,397)

Total assets less current liabilities
  
1,010,996
1,016,603

Provisions for liabilities
  

Deferred tax
 7 
(102,163)
(102,163)

  
 
 
(102,163)
 
 
(102,163)

Net assets
  
908,833
914,440


Capital and reserves
  

Called up share capital 
 8 
3,000
3,000

Profit and loss account
  
905,833
911,440

  
908,833
914,440


Page 1

 
E.HARRIS (BUILDER) LIMITED
REGISTERED NUMBER:00493861
    
BALANCE SHEET (CONTINUED)
AS AT 31 MARCH 2024

The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the profit and loss account in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 14 August 2024.




___________________________
Michael Joseph Johnston
Director

Page 2

 
E.HARRIS (BUILDER) LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

1.


General information

E.Harris (Builder) Limited is a private company limited by shares incorporate in England and Wales. The registered office is 87 Paines Lane, Pinner, Middlesex, HA5 3BZ.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

 
2.2

Going concern

At the time of approving the financial statements, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus the directors continue to adopt the going concern basis of accounting in preparing the financial statements.

 
2.3

Turnover

Turnover is recognised at the fair value of the consideration received or receivable for services
provided in the normal course of business, and is shown net of VAT and other sales related taxes.

 
2.4

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, on a reducing balance basis.

Depreciation is provided on the following basis:

Plant and machinery
-
15%

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

Freehold land is not depreciated. Freehold properties are maintained to ensure that their values do not diminish over time. The maintenance costs are charged to profit and loss account in the year incurred. In the directors' opinion, depreciation would be immaterial and has not been charged.

Page 3

 
E.HARRIS (BUILDER) LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

2.Accounting policies (continued)

 
2.5

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.


3.


Employees

2024
2023
£
£

Wages and salaries
13,049
10,131

13,049
10,131


The average monthly number of employees, including directors, during the year was 1 (2023 - 1).


4.


Tangible fixed assets





Freehold property
Plant and machinery
Total

£
£
£



Cost or valuation


At 1 April 2023
1,050,000
26,013
1,076,013



At 31 March 2024

1,050,000
26,013
1,076,013



Depreciation


At 1 April 2023
-
26,013
26,013



At 31 March 2024

-
26,013
26,013



Net book value



At 31 March 2024
1,050,000
-
1,050,000



At 31 March 2023
1,050,000
-
1,050,000

At the balance sheet date, the director believes that the carrying amount of the freehold property approximates to its fair value.

Page 4

 
E.HARRIS (BUILDER) LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

5.


Debtors

2024
2023
£
£


Trade debtors
39,000
-

39,000
-



6.


Creditors: Amounts falling due within one year

2024
2023
£
£

Trade creditors
540
-

Amounts owed to group undertakings
4,350
4,710

Corporation tax
25,326
20,845

VAT payable
13,668
13,012

Other creditors
49,554
49,554

Accruals
3,000
3,210

96,438
91,331


Other creditors include tenants' deposits of £14,625 (2023: £14,625) and rental prepayment £ 32,500 (2023: £ 32,500).

Page 5

 
E.HARRIS (BUILDER) LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

7.


Deferred taxation




2024
2023


£

£






At beginning of year
(102,163)
(102,163)



At end of year
(102,163)
(102,163)

2022
2023
£
£


Accelerated capital allowances
(102,163)
(102,163)

The deferred tax above is in relation to the revaluation of freehold property.


8.


Share capital

2024
2023
£
£
Allotted, called up and fully paid



3,000 Ordinary shares of £1.00 each
3,000
3,000



9.


Reserves

2024
2023
£
£



Revaluation surplus
537,700
537,700

Deferred tax on revaluation
(102,163)
(102,163)

Profit & loss reserves brought forward
475,903
486,903

Profit for the year
84,393
89,000

Dividends paid in the year
(90,000)
(100,000)

At the end of the year
905,833
911,440


10.


Post balance sheet events

There were no events since the year end which materially affected the company.


11.


Controlling party

The company is wholly owned by E Harris Holdings Limited.

 
Page 6