2023-10-012024-09-302024-09-30false04542777NEIL HARKER 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NEIL HARKER LIMITED

Registered Number
04542777
(England and Wales)

Unaudited Financial Statements for the Year ended
30 September 2024

NEIL HARKER LIMITED
Company Information
for the year from 1 October 2023 to 30 September 2024

Directors

HARKER, Luke
HARKER, Martin
HARKER, Patrick Neil
HARKER, Sandra Elizabeth

Company Secretary

HARKER, Sandra Elizabeth

Registered Address

Rose Cottage Low Road,
Osgodby
Market Rasen
LN8 3SZ

Registered Number

04542777 (England and Wales)
NEIL HARKER LIMITED
Balance Sheet as at
30 September 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets3162,875131,255
162,875131,255
Current assets
Stocks1,5001,500
Debtors82,92566,671
Cash at bank and on hand341,732382,642
426,157450,813
Creditors amounts falling due within one year(89,287)(132,903)
Net current assets (liabilities)336,870317,910
Total assets less current liabilities499,745449,165
Creditors amounts falling due after one year(21,111)-
Provisions for liabilities(30,946)(24,938)
Net assets447,688424,227
Capital and reserves
Called up share capital100100
Profit and loss account447,588424,127
Shareholders' funds447,688424,227
The financial statements were approved and authorised for issue by the Board of Directors on 18 February 2025, and are signed on its behalf by:
HARKER, Martin
Director
Registered Company No. 04542777
NEIL HARKER LIMITED
Notes to the Financial Statements
for the year ended 30 September 2024

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard. The financial statements have been prepared under the historical cost convention.
Turnover policy
Turnover represents net invoices sales of services, excluding value added tax.
Revenue from sale of goods
Turnover from the sale of goods is recognised when significant risks and rewards of ownership of the goods have transferred to the buyer, the amount of turnover can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transaction can be measured reliably.
Employee benefits
The company operates a defined contribution plan for the benefit of its employees. Contributions are expensed as they become payable.
Foreign currency translation
Foreign currency transactions are initially recognised by applying to the foreign currency amount the spot exchange rate between the functional currency and the foreign currency at the date of the transaction. Monetary assets and liabilities denominated in a foreign currency at the balance sheet date are translated using the closing rate.
Current taxation
Current tax represents the amount of tax payable or receivable in respect of the taxable profit (or loss) for the current or past reporting periods. It is measured at the amount expected to be paid or recovered using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.
Deferred tax
Deferred tax represents the future tax consequences of transactions and events recognised in the financial statements of current and previous periods. It is recognised in respect of all timing differences, with certain exceptions. Timing differences are differences between taxable profits and total comprehensive income as stated in the financial statements that arise from the inclusion of income and expense in tax assessments in periods different from those in which they are recognised in the financial statements. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date that are expected to apply to the reversal of timing differences. Deferred tax on revalued non-depreciable tangible fixed assets and investment properties is measured using the rates and allowances that apply to the sale of the asset.
Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost less accumulated depreciation and accumulated impairment losses. Cost includes costs directly attributable to making the asset capable of operating as intended. Depreciation is provided on all tangible fixed assets, at rates calculated to write off the cost, less estimated residual value, of each asset on a systematic basis over its expected useful life as follows:
Finance leases and hire purchase contracts
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter. The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability. Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.
Stocks and work in progress
Stock is valued at the lower of cost and net realisable value, after making allowance for obsolete and slow moving items.
Financial instruments
Only basic financial instruments as defined in FRS 102 are held. Financial assets and financial liabilities are recognised in the accounts only when the entity becomes party to the contractual provisions of the instrument and their measurement basis is as follows: Financial assets - trade and other debtors are basic financial instruments and are debt instruments measured at amortised cost. Prepayments are not financial instruments. Cash at bank is classified as a basic financial instrument and is measured at transaction price. Financial liabilities - trade creditors, accruals and other creditors are basic financial instruments, and are measured at amortised cost. Where a financial liability constitutes a financing transaction it is initially and subsequently measured at the present value of future payments, discounted at a market rate of interest.
2.Average number of employees

20242023
Average number of employees during the year99
3.Tangible fixed assets

Total

£
Cost or valuation
At 01 October 23448,256
Additions74,925
At 30 September 24523,181
Depreciation and impairment
At 01 October 23317,000
Charge for year43,306
At 30 September 24360,306
Net book value
At 30 September 24162,875
At 30 September 23131,255
4.Capitalised borrowing costs related to property, plant and equipment
Fixed assets, included in the above, which are held under hire purchase contracts have a net book value of £59,603 (2023: £nil). The outstanding creditor in relation to hire purchase secured on these assets is £34,444 (2023:£nil)
5.Obligations under finance leases

2024

2023

££
Finance lease and HP contracts21,111-