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REGISTERED NUMBER: 10142226 (England and Wales)












Unaudited Financial Statements for the Year Ended 30 April 2024

for

Harvest Management Limited

Harvest Management Limited (Registered number: 10142226)






Contents of the Financial Statements
for the Year Ended 30 April 2024




Page

Company Information 1

Statement of Financial Position 2

Notes to the Financial Statements 4


Harvest Management Limited

Company Information
for the Year Ended 30 April 2024







DIRECTORS: G N Young
Mrs A Young
J Young





REGISTERED OFFICE: Well Spring Close
Carylon Road
Atherstone
Warwickshire
CV9 1HU





REGISTERED NUMBER: 10142226 (England and Wales)





ACCOUNTANTS: The Profit Key Limited
Prince William House
10 Lower Church Street
Ashby de la Zouch
Leicestershire
LE65 1AB

Harvest Management Limited (Registered number: 10142226)

Statement of Financial Position
30 April 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Investments 4 700 700
Investment property 5 830,000 768,860
830,700 769,560

CURRENT ASSETS
Debtors 6 400 400
Cash at bank 409,414 462,199
409,814 462,599
CREDITORS
Amounts falling due within one year 7 54,527 13,187
NET CURRENT ASSETS 355,287 449,412
TOTAL ASSETS LESS CURRENT
LIABILITIES

1,185,987

1,218,972

PROVISIONS FOR LIABILITIES 11,617 -
NET ASSETS 1,174,370 1,218,972

CAPITAL AND RESERVES
Called up share capital 8 400 400
Fair value reserve 9 49,524 -
Retained earnings 1,124,446 1,218,572
SHAREHOLDERS' FUNDS 1,174,370 1,218,972

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2024 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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.

Harvest Management Limited (Registered number: 10142226)

Statement of Financial Position - continued
30 April 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 Board of Directors and authorised for issue on 28 January 2025 and were signed on its behalf by:




G N Young - Director Mrs A Young - Director




J Young - Director


Harvest Management Limited (Registered number: 10142226)

Notes to the Financial Statements
for the Year Ended 30 April 2024

1. STATUTORY INFORMATION

Harvest Management Limited is a private company, limited by shares , registered in England and Wales. 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 as modified by the revaluation of certain assets.

Investments in subsidiaries
Investments in subsidiary undertakings are recognised at cost.

Investment property
Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

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 statement of financial position date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Loans from directors
Any loans from the Director's to the company are interest free and repayable on demand.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 4 (2023 - 4 ) .

Harvest Management Limited (Registered number: 10142226)

Notes to the Financial Statements - continued
for the Year Ended 30 April 2024

4. FIXED ASSET INVESTMENTS
Shares in
group
undertakings
£   
COST
At 1 May 2023
and 30 April 2024 700
NET BOOK VALUE
At 30 April 2024 700
At 30 April 2023 700

5. INVESTMENT PROPERTY
Total
£   
FAIR VALUE
At 1 May 2023 768,860
Revaluations 61,140
At 30 April 2024 830,000
NET BOOK VALUE
At 30 April 2024 830,000
At 30 April 2023 768,860

Fair value at 30 April 2024 is represented by:
£   
Valuation in 2024 830,000

If investment properties had not been revalued they would have been included at the following historical cost:

2024 2023
£    £   
Cost 768,860 -

Investment properties were valued on an open market basis on 30 April 2024 by the directors of the company .

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Called up share capital not paid 400 400

Harvest Management Limited (Registered number: 10142226)

Notes to the Financial Statements - continued
for the Year Ended 30 April 2024

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Social security and other taxes 300 411
Other creditors 76 108
Gtec Engineering Limited 248 248
Serca Intercompany account 350 350
Directors' current accounts 52,545 10,240
Accrued expenses 1,008 1,830
54,527 13,187

8. CALLED UP SHARE CAPITAL

Allotted and issued:
Number: Class: Nominal 2024 2023
value: £    £   
100 Ordinary £1 100 100
300 Ordinary "A - C" £1 300 300
400 400

9. RESERVES
Fair
value
reserve
£   
Revaluation of Investments 49,524

At 30 April 2024 49,524

10. RELATED PARTY DISCLOSURES

During the year dividends of £160,861 (2023 £10,980) were received from Gtec Engineering Limited a company which is partly owned by Harvest Management Limited.

During the year dividends of £Nil (2023 £150,000) were received from Serca Holdings Limited a company which is partly owned by Harvest Management Limited.

During the year there was a loan from Gtec Engineering Limited to Harvest Management Limited of £248 (2023 - £248). The loan is interest free and repayable on demand.

During the year there was a loan from Serca Holdings Limited to Harvest Management Limited of £350 (2023 - £350). The loan is interest free and repayable on demand.