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Harbour Construction (Cornwall) Limited

Registered Number
05091136
(England and Wales)

Unaudited Financial Statements for the Year ended
30 April 2024

Harbour Construction (Cornwall) Limited
Company Information
for the year from 1 May 2023 to 30 April 2024

Directors

Mr B D Harbour
Mrs G E Harbour

Company Secretary

Mrs G E Harbour

Registered Address

1a Eddystone Road
Wadebridge
PL27 7AL

Registered Number

05091136 (England and Wales)
Harbour Construction (Cornwall) Limited
Balance Sheet as at
30 April 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets3605,105391,538
605,105391,538
Current assets
Stocks4440,000584,468
Debtors980,135401,445
Cash at bank and on hand518,635279,627
1,938,7701,265,540
Creditors amounts falling due within one year5(1,301,424)(723,093)
Net current assets (liabilities)637,346542,447
Total assets less current liabilities1,242,451933,985
Creditors amounts falling due after one year6(65,177)(86,596)
Net assets1,177,274847,389
Capital and reserves
Called up share capital22
Profit and loss account1,177,272847,387
Shareholders' funds1,177,274847,389
The financial statements were approved and authorised for issue by the Board of Directors on 26 September 2024, and are signed on its behalf by:
Mr B D Harbour
Director
Registered Company No. 05091136
Harbour Construction (Cornwall) Limited
Notes to the Financial Statements
for the year ended 30 April 2024

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. 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.
Employee benefits
Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
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:

Straight line (years)
Plant and machinery5
Vehicles4
Office Equipment5
Stocks and work in progress
Stocks are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).
2.Average number of employees

20242023
Average number of employees during the year3533
3.Tangible fixed assets

Land & buildings

Plant & machinery

Vehicles

Office Equipment

Total

£££££
Cost or valuation
At 01 May 23254,508410,482201,878150,9901,017,858
Additions-295,9075,00036,588337,495
At 30 April 24254,508706,389206,878187,5781,355,353
Depreciation and impairment
At 01 May 23-351,451165,084109,785626,320
Charge for year-75,17326,42222,333123,928
At 30 April 24-426,624191,506132,118750,248
Net book value
At 30 April 24254,508279,76515,37255,460605,105
At 30 April 23254,50859,03136,79441,205391,538
4.Stocks

2024

2023

££
Work in progress440,000584,468
Total440,000584,468
5.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables765,998412,089
Bank borrowings and overdrafts25,81012,364
Taxation and social security323,126163,212
Other creditors182,045132,579
Accrued liabilities and deferred income4,4452,849
Total1,301,424723,093
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.
6.Creditors: amounts due after one year

2024

2023

££
Bank borrowings and overdrafts42,64845,457
Other creditors22,52941,139
Total65,17786,596
7.Directors advances, credits and guarantees
The net movement in the directors loan was an increase of £49,195. The balance due to the director at the year end was £180,000 (2023: £130,805). The loan is non-interest bearing and repayable on demand.