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Registered Number: SC406597
Scotland

 

 

 

HARSHI ENGINEERING SERVICES LIMITED


Unaudited Financial Statements
 


Period of accounts

Start date: 01 September 2023

End date: 31 August 2024
Director Mr Venkata Reddy Ventru
Registered Number SC406597
Registered Office 272 Bath Street
Glasgow
Scotland
G2 4JR
Accountants 3E'S Accountants Limited
231 Kenton Road
Harrow
Middlesex
England
HA3 0HD
1
 

 
Notes

 
2024
£

  2023
£
(as restated)
Fixed assets      
Tangible fixed assets 3 3,658    5,331 
3,658    5,331 
Current assets      
Debtors 4 296    7,805 
Cash at bank and in hand 73,896    92,457 
74,192    100,262 
Creditors: amount falling due within one year 5 (52,689)   (31,435)
Net current assets 21,503    68,827 
 
Total assets less current liabilities 25,161    74,158 
Provisions for liabilities 6   (1,013)
Net assets 25,161    73,145 
 

Capital and reserves
     
Called up share capital 7 100    100 
Profit and loss account 25,061    73,045 
Shareholders' funds 25,161    73,145 
 


For the year ended 31 August 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's 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 director acknowledges 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 income statement has not been delivered to the Registrar of Companies.
The financial statements were approved by the director on 13 November 2024 and were signed by:


-------------------------------
Mr Venkata Reddy Ventru
Director
2
General Information
Harshi Engineering Services Limited is a private company, limited by shares, registered in Scotland, registration number SC406597, registration address 272 Bath Street, Glasgow, Scotland, G2 4JR.

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.
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.
Dividends
Proposed dividends are only included as liabilities in the statement of financial position when their payment has been approved by the shareholders prior to the statement of financial position date.
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:
Fixtures and Fittings 25% Reducing Balance
Computer Equipment 3 years Straight Line
2.

Average number of employees

Average number of employees during the year was 1 (2023 : 1).
3.

Tangible fixed assets

Cost or valuation Fixtures and Fittings   Computer Equipment   Total
  £   £   £
At 01 September 2023 1,218    6,947    8,165 
Additions   250    250 
Disposals    
At 31 August 2024 1,218    7,197    8,415 
Depreciation
At 01 September 2023 704    2,130    2,834 
Charge for year 128    1,795    1,923 
On disposals    
At 31 August 2024 832    3,925    4,757 
Net book values
Closing balance as at 31 August 2024 386    3,272    3,658 
Opening balance as at 01 September 2023 514    4,817    5,331 


4.

Debtors: amounts falling due within one year

2024
£
  2023
£
Trade Debtors   7,534 
Other Debtors 296    271 
296    7,805 

5.

Creditors: amount falling due within one year

2024
£
  2023
£
Taxation and Social Security 2,387    9,312 
Other Creditors 50,302    22,123 
52,689    31,435 

6.

Provisions for liabilities

2024
£
  2023
£
Deferred Tax   1,013 
  1,013 

7.

Share Capital

Authorised
100 Ordinary shares of £1.00 each
Allotted, called up and fully paid
2024
£
  2023
£
100 Ordinary shares of £1.00 each 100    100 
100    100 

3