IRIS Accounts Production v24.3.2.46 06508476 Board of Directors Board of Directors 6.4.23 5.4.24 5.4.24 false true false false false true false iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh065084762023-04-05065084762024-04-05065084762023-04-062024-04-05065084762022-04-05065084762022-04-062023-04-05065084762023-04-0506508476ns15:EnglandWales2023-04-062024-04-0506508476ns14:PoundSterling2023-04-062024-04-0506508476ns10:Director12023-04-062024-04-0506508476ns10:Director22023-04-062024-04-0506508476ns10:PrivateLimitedCompanyLtd2023-04-062024-04-0506508476ns10:SmallEntities2023-04-062024-04-0506508476ns10:AuditExempt-NoAccountantsReport2023-04-062024-04-0506508476ns10:SmallCompaniesRegimeForDirectorsReport2023-04-062024-04-0506508476ns10:SmallCompaniesRegimeForAccounts2023-04-062024-04-0506508476ns10:AbridgedAccounts2023-04-062024-04-050650847612023-04-062024-04-0506508476ns10:Director42023-04-062024-04-0506508476ns10:CompanySecretary12023-04-062024-04-0506508476ns10:RegisteredOffice2023-04-062024-04-0506508476ns5:CurrentFinancialInstruments2024-04-0506508476ns5:CurrentFinancialInstruments2023-04-0506508476ns5:Non-currentFinancialInstruments2024-04-0506508476ns5:Non-currentFinancialInstruments2023-04-0506508476ns5:ShareCapital2024-04-0506508476ns5:ShareCapital2023-04-0506508476ns5:CapitalRedemptionReserve2024-04-0506508476ns5:CapitalRedemptionReserve2023-04-0506508476ns5:RetainedEarningsAccumulatedLosses2024-04-0506508476ns5:RetainedEarningsAccumulatedLosses2023-04-0506508476ns5:NetGoodwill2023-04-062024-04-0506508476ns5:IntangibleAssetsOtherThanGoodwill2023-04-062024-04-0506508476ns5:LandBuildings2023-04-062024-04-0506508476ns5:PlantMachinery2023-04-062024-04-05065084761ns10:Director12023-04-05065084761ns10:Director12022-04-05065084761ns10:Director12023-04-062024-04-05065084761ns10:Director12022-04-062023-04-05065084761ns10:Director12024-04-05065084761ns10:Director12023-04-0506508476ns10:Director32023-04-062024-04-0506508476ns10:Director332023-04-0506508476ns10:Director332022-04-0506508476ns10:Director332023-04-062024-04-0506508476ns10:Director332022-04-062023-04-0506508476ns10:Director332024-04-0506508476ns10:Director332023-04-0506508476ns10:Director222023-04-0506508476ns10:Director222022-04-0506508476ns10:Director222023-04-062024-04-0506508476ns10:Director222022-04-062023-04-0506508476ns10:Director222024-04-0506508476ns10:Director222023-04-05
REGISTERED NUMBER: 06508476 (England and Wales)











HARLAND & CO SOLICITORS LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 5 APRIL 2024






HARLAND & CO SOLICITORS LIMITED (REGISTERED NUMBER: 06508476)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 5 APRIL 2024










Page

Company Information 1

Abridged Balance Sheet 2 to 3

Notes to the Financial Statements 4 to 7


HARLAND & CO SOLICITORS LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 5 APRIL 2024







DIRECTORS: Mr S J Cowell
Mrs D L Grayson
Mr K A Grant





SECRETARY: Mr S J Cowell





REGISTERED OFFICE: 18 St Saviourgate
York
North Yorkshire
YO1 8NS





REGISTERED NUMBER: 06508476 (England and Wales)





ACCOUNTANTS: UHY Calvert Smith
Chartered Accountants
Heritage House
Murton Way
Osbaldwick
York
North Yorkshire
YO19 5UW

HARLAND & CO SOLICITORS LIMITED (REGISTERED NUMBER: 06508476)

ABRIDGED BALANCE SHEET
5 APRIL 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 68,094 85,118
Tangible assets 5 28,867 23,681
96,961 108,799

CURRENT ASSETS
Debtors 344,117 314,881
Cash in hand 300 300
344,417 315,181
CREDITORS
Amounts falling due within one year 236,305 203,374
NET CURRENT ASSETS 108,112 111,807
TOTAL ASSETS LESS CURRENT LIABILITIES 205,073 220,606

CREDITORS
Amounts falling due after more than one
year

(42,231

)

(52,435

)

PROVISIONS FOR LIABILITIES (6,683 ) (5,269 )
NET ASSETS 156,159 162,902

CAPITAL AND RESERVES
Called up share capital 450 600
Capital redemption reserve 150 -
Retained earnings 155,559 162,302
SHAREHOLDERS' FUNDS 156,159 162,902

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 5 April 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 5 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.

HARLAND & CO SOLICITORS LIMITED (REGISTERED NUMBER: 06508476)

ABRIDGED BALANCE SHEET - continued
5 APRIL 2024


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

All the members have consented to the preparation of an abridged Balance Sheet for the year ended 5 April 2024 in accordance with Section 444(2A) of the Companies Act 2006.

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 7 February 2025 and were signed on its behalf by:




Mr S J Cowell - Director



Mrs D L Grayson - Director


HARLAND & CO SOLICITORS LIMITED (REGISTERED NUMBER: 06508476)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 5 APRIL 2024


1. STATUTORY INFORMATION

Harland & Co Solicitors 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.

Turnover
Turnover represent amounts receivable in respect of legal services provided by the company, excluding value added tax.

Services provided to clients, which at the balance sheet date have not been billed to clients have been recognised as turnover. Income recognised in this manner is based on an assessment of the fair value of the services provided at the balance sheet date as a proportion of the total value of the engagement. Provision is made against unbilled amounts on those engagements where the right to receive payment is contingent on factors outside the control of the entity. Unbilled revenue is included in debtors.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2008, is being amortised evenly over its estimated useful life of twenty years.

This is considered to be a reasonable estimate of the useful economic life of purchased goodwill on the basis of the nature of the business, its long established trading history and continued profitability.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Land and buildings - in accordance with the property
Plant and machinery etc - 25% straight line and 15% on reducing balance

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.


HARLAND & CO SOLICITORS LIMITED (REGISTERED NUMBER: 06508476)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 5 APRIL 2024


2. ACCOUNTING POLICIES - continued
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.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pensions
Pension costs represent contributions made by the company to a company defined contribution pension scheme and company contributions to directors' personal defined contribution pension schemes. Contributions payable in the year are charged in the profit and loss account.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 18 (2023 - 18 ) .

4. INTANGIBLE FIXED ASSETS
Totals
£   
COST
At 6 April 2023
and 5 April 2024 340,478
AMORTISATION
At 6 April 2023 255,360
Amortisation for year 17,024
At 5 April 2024 272,384
NET BOOK VALUE

At 5 April 2024 68,094
At 5 April 2023 85,118

HARLAND & CO SOLICITORS LIMITED (REGISTERED NUMBER: 06508476)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 5 APRIL 2024


5. TANGIBLE FIXED ASSETS
Totals
£   
COST
At 6 April 2023 133,704
Additions 13,097
At 5 April 2024 146,801
DEPRECIATION
At 6 April 2023 110,023
Charge for year 7,911
At 5 April 2024 117,934
NET BOOK VALUE
At 5 April 2024 28,867
At 5 April 2023 23,681


6. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 5 April 2024 and 5 April 2023:

2024 2023
£    £   
Mr S J Cowell
Balance outstanding at start of year - -
Amounts advanced 17,775 17,244
Amounts repaid (17,775 ) (17,244 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year - -

Mr D G Cullen
Balance outstanding at start of year - -
Amounts advanced 14,268 7,591
Amounts repaid (14,268 ) (7,591 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year - -

Mrs D L Grayson
Balance outstanding at start of year - -
Amounts advanced 33,960 20,095
Amounts repaid (33,960 ) (20,095 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year - -

HARLAND & CO SOLICITORS LIMITED (REGISTERED NUMBER: 06508476)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 5 APRIL 2024


7. RELATED PARTY DISCLOSURES

Included in other creditors at the year end is a total of £68,249 (2023: £74,989) due to company directors; £30,000 (2023: £30,000) being classified as payable after more than one year and £38,249 (2023: £44,989) being classified as payable within one year. Interest of £3,000 (2023: £3,000) has been paid by to the directors in the period in respect of their loans to the company.

Dividends of £139,000 (2023: £171,000) were paid to directors in the year.