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REGISTERED NUMBER: 00332247 (England and Wales)















Unaudited Financial Statements for the Year Ended 30 September 2024

for

S H Harrold Holdings Limited

S H Harrold Holdings Limited (Registered number: 00332247)






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




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


S H Harrold Holdings Limited

Company Information
for the Year Ended 30 September 2024







DIRECTORS: I Harrold
Mrs S E Harrold
Dr A J Harrold
Mrs A J Hall





SECRETARY: D Reeves





REGISTERED OFFICE: 130/131 High Street
Uxbridge
Middlesex
UB8 1JX





REGISTERED NUMBER: 00332247 (England and Wales)





ACCOUNTANTS: Godfrey Laws & Co Limited
1 Doolittle Yard
Froghall Road
Ampthill
Bedfordshire
MK45 2NW

S H Harrold Holdings Limited (Registered number: 00332247)

Balance Sheet
30 September 2024

30.9.24 30.9.23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 1,670,977 1,142,924
Investments 5 75,250 75,250
1,746,227 1,218,174

CURRENT ASSETS
Debtors 6 107,574 117,336
Cash at bank 19,322 86,675
126,896 204,011
CREDITORS
Amounts falling due within one year 7 531,413 361,353
NET CURRENT LIABILITIES (404,517 ) (157,342 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

1,341,710

1,060,832

CREDITORS
Amounts falling due after more than one
year

8

789,260

373,284
NET ASSETS 552,450 687,548

CAPITAL AND RESERVES
Called up share capital 25,000 25,000
Share premium 7,850 7,850
Retained earnings 519,600 654,698
552,450 687,548

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

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

S H Harrold Holdings Limited (Registered number: 00332247)

Balance Sheet - continued
30 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 24 March 2025 and were signed on its behalf by:





I Harrold - Director


S H Harrold Holdings Limited (Registered number: 00332247)

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

1. STATUTORY INFORMATION

S H Harrold Holdings 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.
Land and buildings - 2% on cost and in accordance with the property
Plant and machinery etc - 33% on cost and 15% on reducing balance

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

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.

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 10 (2023 - 8 ) .

S H Harrold Holdings Limited (Registered number: 00332247)

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

4. TANGIBLE FIXED ASSETS
Plant and
Land and machinery
buildings etc Totals
£    £    £   
COST
At 1 October 2023 1,394,071 42,450 1,436,521
Additions 559,965 - 559,965
At 30 September 2024 1,954,036 42,450 1,996,486
DEPRECIATION
At 1 October 2023 251,408 42,189 293,597
Charge for year 31,873 39 31,912
At 30 September 2024 283,281 42,228 325,509
NET BOOK VALUE
At 30 September 2024 1,670,755 222 1,670,977
At 30 September 2023 1,142,663 261 1,142,924

Included in cost of land and buildings is freehold land of £ 622,623 (2023 - £ 622,623 ) which is not depreciated.

5. FIXED ASSET INVESTMENTS
Shares in
group
undertakings
£   
COST
At 1 October 2023
and 30 September 2024 75,250
NET BOOK VALUE
At 30 September 2024 75,250
At 30 September 2023 75,250

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.9.24 30.9.23
£    £   
Other debtors 107,574 117,336

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.9.24 30.9.23
£    £   
Bank loans and overdrafts 62,677 26,447
Amounts owed to group undertakings 373,180 252,952
Taxation and social security 11,104 15,346
Other creditors 84,452 66,608
531,413 361,353

S H Harrold Holdings Limited (Registered number: 00332247)

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

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
30.9.24 30.9.23
£    £   
Bank loans 789,260 373,284

Amounts falling due in more than five years:

Repayable by instalments
Bank loans more 5 yr by instal 490,060 257,526

9. SECURED DEBTS

The following secured debts are included within creditors:

30.9.24 30.9.23
£    £   
Bank loans 851,937 399,731

The bank loan is secured by first legal mortgages over the freehold properties and an unscheduled mortgage debenture incorporating a fixed and floating charge over all current and future assets of the company. The is also a composite guarantee between the fellow group companies.

10. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 30 September 2024 and 30 September 2023:

30.9.24 30.9.23
£    £   
I Harrold
Balance outstanding at start of year 22,257 26,233
Amounts advanced 441 1,024
Amounts repaid (6,000 ) (5,000 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 16,698 22,257

During the year the company charged interest of £441 (2023 £525) to the director in respect of the overdrawn loan.