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Registered number: 05566218
H Morgan Limited
Unaudited Financial Statements
For The Year Ended 30 September 2024
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 05566218
2024 2023
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 9,000 18,000
Tangible Assets 5 149,781 162,620
158,781 180,620
CURRENT ASSETS
Stocks 6 22,125 16,625
Debtors 7 109,352 114,284
Cash at bank and in hand 557,443 445,243
688,920 576,152
Creditors: Amounts Falling Due Within One Year 8 (369,060 ) (327,575 )
NET CURRENT ASSETS (LIABILITIES) 319,860 248,577
TOTAL ASSETS LESS CURRENT LIABILITIES 478,641 429,197
PROVISIONS FOR LIABILITIES
Deferred Taxation (3,938 ) (3,938 )
NET ASSETS 474,703 425,259
CAPITAL AND RESERVES
Called up share capital 9 4,603 4,603
Profit and Loss Account 470,100 420,656
SHAREHOLDERS' FUNDS 474,703 425,259
Page 1
Page 2
For the year ending 30 September 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr James Bickerdike
Director
07/02/2025
The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
H Morgan Limited is a private company, limited by shares, incorporated in England & Wales, registered number 05566218 . The registered office is 34-38 Commercial Street, Harrogate, North Yorkshire, HG1 1TZ.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

2.3. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of 20 years.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Freehold 5% on cost
Leasehold 5% on cost
Plant & Machinery 15% on cost
Motor Vehicles 15% on cost
Fixtures & Fittings 15% on cost
Computer Equipment 15% on cost
2.5. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
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2.6. Taxation
Tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of Income and Retained Earnings because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and asset reflects the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 7 (2023: 7)
7 7
4. Intangible Assets
Goodwill
£
Cost
As at 1 October 2023 180,000
As at 30 September 2024 180,000
Amortisation
As at 1 October 2023 162,000
Provided during the period 9,000
As at 30 September 2024 171,000
Net Book Value
As at 30 September 2024 9,000
As at 1 October 2023 18,000
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5. Tangible Assets
Land & Property
Freehold Plant & Machinery Motor Vehicles Fixtures & Fittings
£ £ £ £
Cost
As at 1 October 2023 204,200 3,126 68,675 13,071
As at 30 September 2024 204,200 3,126 68,675 13,071
Depreciation
As at 1 October 2023 72,470 2,364 39,660 13,071
Provided during the period 10,210 430 1,977 -
As at 30 September 2024 82,680 2,794 41,637 13,071
Net Book Value
As at 30 September 2024 121,520 332 27,038 -
As at 1 October 2023 131,730 762 29,015 -
Computer Equipment Total
£ £
Cost
As at 1 October 2023 4,301 293,373
As at 30 September 2024 4,301 293,373
Depreciation
As at 1 October 2023 3,188 130,753
Provided during the period 222 12,839
As at 30 September 2024 3,410 143,592
Net Book Value
As at 30 September 2024 891 149,781
As at 1 October 2023 1,113 162,620
6. Stocks
2024 2023
£ £
Stock 22,125 16,625
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Page 6
7. Debtors
2024 2023
£ £
Due within one year
Trade debtors 56,973 62,454
Prepayments and accrued income 2,379 1,830
Other debtors 50,000 50,000
109,352 114,284
8. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 234,417 248,451
Bank loans and overdrafts - 120
Corporation tax 38,079 24,076
Other taxes and social security 1,138 1,960
VAT 23,723 14,144
Other creditors 49,271 -
Accruals and deferred income 22,432 27,174
Director's loan account - 11,650
369,060 327,575
9. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 4,603 4,603
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