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REGISTERED NUMBER: 10327294 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 August 2024

for

Bath Flow P.C. Harris Limited

Bath Flow P.C. Harris Limited (Registered number: 10327294)






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




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Bath Flow P.C. Harris Limited

Company Information
for the Year Ended 31 August 2024







DIRECTORS: N S Chopra
M S Sarna





REGISTERED OFFICE: 405-407 Alexandra Avenue
Rayners Lane
Harrow
Middlesex
HA2 9SG





REGISTERED NUMBER: 10327294 (England and Wales)





ACCOUNTANTS: SK Associates Ltd
1 Agincourt Villas
Uxbridge Road
Hillingdon
Middlesex
UB10 0NX

Bath Flow P.C. Harris Limited (Registered number: 10327294)

Balance Sheet
31 August 2024

31.8.24 31.8.23
Notes £    £    £   
FIXED ASSETS
Intangible assets 4 75,000 81,250
Tangible assets 5 28,991 33,811
103,991 115,061

CURRENT ASSETS
Stocks 531,841 454,864
Debtors 6 264,377 287,361
Prepayments and accrued income 331 -
Cash at bank and in hand 70,969 169,837
867,518 912,062
CREDITORS
Amounts falling due within one year 7 921,403 955,602
NET CURRENT LIABILITIES (53,885 ) (43,540 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

50,106

71,521

CREDITORS
Amounts falling due after more than
one year

8

(30,850

)

(45,193

)

PROVISIONS FOR LIABILITIES (2,689 ) (2,689 )
NET ASSETS 16,567 23,639

Bath Flow P.C. Harris Limited (Registered number: 10327294)

Balance Sheet - continued
31 August 2024

31.8.24 31.8.23
Notes £    £    £   
CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 16,467 23,539
16,567 23,639

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 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 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 19 May 2025 and were signed on its behalf by:





N S Chopra - Director


Bath Flow P.C. Harris Limited (Registered number: 10327294)

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

1. STATUTORY INFORMATION

Bath Flow P.C. Harris 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 0, is being amortised evenly over its estimated useful life of nil 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.
Long leasehold - in accordance with the property
Fixtures and fittings - 20% on reducing balance
Motor vehicles - 20% 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 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.


Bath Flow P.C. Harris Limited (Registered number: 10327294)

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

2. ACCOUNTING POLICIES - continued
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.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 4 (2023 - 4 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 September 2023
and 31 August 2024 125,000
AMORTISATION
At 1 September 2023 43,750
Amortisation for year 6,250
At 31 August 2024 50,000
NET BOOK VALUE
At 31 August 2024 75,000
At 31 August 2023 81,250

Bath Flow P.C. Harris Limited (Registered number: 10327294)

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

5. TANGIBLE FIXED ASSETS
Fixtures
Long and Motor
leasehold fittings vehicles Totals
£    £    £    £   
COST
At 1 September 2023 3,048 10,187 36,885 50,120
Additions - 2,430 - 2,430
At 31 August 2024 3,048 12,617 36,885 52,550
DEPRECIATION
At 1 September 2023 2,382 6,550 7,377 16,309
Charge for year 134 1,214 5,902 7,250
At 31 August 2024 2,516 7,764 13,279 23,559
NET BOOK VALUE
At 31 August 2024 532 4,853 23,606 28,991
At 31 August 2023 666 3,637 29,508 33,811

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.8.24 31.8.23
£    £   
Trade debtors 142 -
Other debtors 264,235 287,361
264,377 287,361

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.8.24 31.8.23
£    £   
Bank loans and overdrafts 10,648 10,648
Hire purchase contracts 6,914 6,914
Trade creditors 141,910 260,216
Taxation and social security 8,620 11,876
Other creditors 753,311 665,948
921,403 955,602

Bath Flow P.C. Harris Limited (Registered number: 10327294)

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

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN
ONE YEAR
31.8.24 31.8.23
£    £   
Bank loans 8,416 18,452
Hire purchase contracts 22,434 26,741
30,850 45,193

9. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

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

31.8.24 31.8.23
£    £   
N S Chopra
Balance outstanding at start of year 194,598 201,598
Amounts repaid (6,000 ) (7,000 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 188,598 194,598