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REGISTERED NUMBER: 05888202 (England and Wales)













Unaudited Financial Statements

for the Year Ended 31 July 2024

for

The Harbourmaster Limited

The Harbourmaster Limited (Registered number: 05888202)






Contents of the Financial Statements
for the Year Ended 31 July 2024




Page

Company Information 1

Abridged Balance Sheet 2

Notes to the Financial Statements 4


The Harbourmaster Limited

Company Information
for the Year Ended 31 July 2024







DIRECTORS: Mrs S Evans
L A Evans





SECRETARY: L A Evans





REGISTERED OFFICE: 1 Brompton Grove
Burton
Milford Haven
Pembrokeshire
SA73 1LR





REGISTERED NUMBER: 05888202 (England and Wales)

The Harbourmaster Limited (Registered number: 05888202)

Abridged Balance Sheet
31 July 2024

31.7.24 31.7.23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 150,316 151,570

CURRENT ASSETS
Stocks 6,625 13,255
Debtors 29,499 57,506
Cash at bank and in hand 470,389 410,704
506,513 481,465
CREDITORS
Amounts falling due within one year 137,604 187,623
NET CURRENT ASSETS 368,909 293,842
TOTAL ASSETS LESS CURRENT
LIABILITIES

519,225

445,412

PROVISIONS FOR LIABILITIES 8,438 6,962
NET ASSETS 510,787 438,450

CAPITAL AND RESERVES
Called up share capital 2,000 2,000
Retained earnings 508,787 436,450
510,787 438,450

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 July 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 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.

The Harbourmaster Limited (Registered number: 05888202)

Abridged Balance Sheet - continued
31 July 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 31 July 2024 in accordance with Section 444(2A) of the Companies Act 2006.

In accordance with Section 444 of the Companies Act 2006, the Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 20 February 2025 and were signed on its behalf by:




L A Evans - Director



Mrs S Evans - Director


The Harbourmaster Limited (Registered number: 05888202)

Notes to the Financial Statements
for the Year Ended 31 July 2024

1. STATUTORY INFORMATION

The Harbourmaster 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 is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Improvements to property - 2% on cost
Plant and machinery - 25% on reducing balance
Fixtures and fittings - 25% on reducing balance
Motor vehicles - 25% on reducing balance
Computer equipment - 25% on reducing balance

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

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.

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.

The Harbourmaster Limited (Registered number: 05888202)

Notes to the Financial Statements - continued
for the Year Ended 31 July 2024

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 19 (2023 - 20 ) .

4. TANGIBLE FIXED ASSETS
Totals
£   
COST
At 1 August 2023 303,408
Additions 8,393
Disposals (6,893 )
At 31 July 2024 304,908
DEPRECIATION
At 1 August 2023 151,838
Charge for year 9,566
Eliminated on disposal (6,812 )
At 31 July 2024 154,592
NET BOOK VALUE
At 31 July 2024 150,316
At 31 July 2023 151,570

5. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 July 2024 and 31 July 2023:

31.7.24 31.7.23
£    £   
L A Evans
Balance outstanding at start of year (773 ) (773 )
Amounts advanced 69,730 -
Amounts repaid (54,740 ) -
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 14,217 (773 )