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REGISTERED NUMBER: 09795576 (England and Wales)










Unaudited Financial Statements

for the Year Ended 30th September 2024

for

Harry & Partners Limited
T/A
Harry's Pharmacy

Harry & Partners Limited (Registered number: 09795576)
T/A Harry's Pharmacy

Contents of the Financial Statements
for the Year Ended 30th September 2024










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Harry & Partners Limited
T/A Harry's Pharmacy

Company Information
for the Year Ended 30th September 2024







Directors: H Deepak
Mrs C Deepak





Registered office: 92 Mitford Street
Stretford
Manchester
M32 8AQ





Registered number: 09795576 (England and Wales)





Accountants: DBF Associates
Chartered Accountants
South Cheetham B C
10 Park Place
Manchester
Lancashire
M4 4EY

Harry & Partners Limited (Registered number: 09795576)
T/A Harry's Pharmacy

Balance Sheet
30th September 2024

2024 2023
Notes £    £    £    £   
Fixed assets
Intangible assets 4 20,303 60,909
Tangible assets 5 155,534 172,293
175,837 233,202

Current assets
Stocks 34,129 32,163
Debtors 6 459,701 393,371
Cash at bank and in hand 56,272 48,656
550,102 474,190
Creditors
Amounts falling due within one year 7 213,811 199,497
Net current assets 336,291 274,693
Total assets less current liabilities 512,128 507,895

Creditors
Amounts falling due after more than one
year

8

473,056

469,064
Net assets 39,072 38,831

Capital and reserves
Called up share capital 9 100 100
Retained earnings 38,972 38,731
Shareholders' funds 39,072 38,831

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

The members have not required the company to obtain an audit of its financial statements for the year ended 30th September 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.

Harry & Partners Limited (Registered number: 09795576)
T/A Harry's Pharmacy

Balance Sheet - continued
30th September 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 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 24th February 2025 and were signed on its behalf by:





H Deepak - Director


Harry & Partners Limited (Registered number: 09795576)
T/A Harry's Pharmacy

Notes to the Financial Statements
for the Year Ended 30th September 2024


1. Statutory information

Harry & Partners 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.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2016, is being amortised evenly over its estimated useful life of nine years.

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.
Fixtures and fittings - 20% on cost
Equipment - at varying rates on cost

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.

Harry & Partners Limited (Registered number: 09795576)
T/A Harry's Pharmacy

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


3. Employees and directors

The average number of employees during the year was 11 (2023 - 10 ) .

4. Intangible fixed assets
Goodwill
£   
Cost
At 1st October 2023
and 30th September 2024 365,452
Amortisation
At 1st October 2023 304,543
Charge for year 40,606
At 30th September 2024 345,149
Net book value
At 30th September 2024 20,303
At 30th September 2023 60,909

5. Tangible fixed assets
Fixtures
Freehold and
property fittings Equipment Totals
£    £    £    £   
Cost
At 1st October 2023 141,500 91,941 1,500 234,941
Additions - 2,661 - 2,661
At 30th September 2024 141,500 94,602 1,500 237,602
Depreciation
At 1st October 2023 - 61,648 1,000 62,648
Charge for year - 18,920 500 19,420
At 30th September 2024 - 80,568 1,500 82,068
Net book value
At 30th September 2024 141,500 14,034 - 155,534
At 30th September 2023 141,500 30,293 500 172,293

6. Debtors: amounts falling due within one year
2024 2023
£    £   
Trade debtors 101,105 92,706
Other debtors 358,596 300,665
459,701 393,371

Harry & Partners Limited (Registered number: 09795576)
T/A Harry's Pharmacy

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


7. Creditors: amounts falling due within one year
2024 2023
£    £   
Bank loans and overdrafts 4,108 1,580
Trade creditors 151,545 144,378
Taxation and social security 54,808 48,479
Other creditors 3,350 5,060
213,811 199,497

8. Creditors: amounts falling due after more than one year
2024 2023
£    £   
Bank loans 356,108 394,060
Other creditors 116,948 75,004
473,056 469,064

Amounts falling due in more than five years:

Repayable by instalments
Bank loans more 5 yr by instal 356,108 394,060
Other loans more 5yrs instal 72,480 -
428,588 394,060

9. Called up share capital

Allotted, issued and fully paid:
Number: Class: Nominal 2024 2023
value: £    £   
100 Ordinary £1 100 100