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REGISTERED NUMBER: 06747297 (England and Wales)














HARRY CLARKE AND SONS LIMITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2024






HARRY CLARKE AND SONS LIMITED (REGISTERED NUMBER: 06747297)






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


HARRY CLARKE AND SONS LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 30 SEPTEMBER 2024







DIRECTORS: R P Clarke
A Smith





SECRETARY: H L Houston-Clarke





REGISTERED OFFICE: 2 Moxon Court
Thurston Road
Northallerton
North Yorkshire
DL6 2NG





REGISTERED NUMBER: 06747297 (England and Wales)






HARRY CLARKE AND SONS LIMITED (REGISTERED NUMBER: 06747297)

BALANCE SHEET
30 SEPTEMBER 2024

2024 2023
Notes £    £    £   
FIXED ASSETS
Tangible assets 4 23,902 12,769

CURRENT ASSETS
Stocks 23,200 13,200
Debtors 5 436,488 350,127
Cash at bank and in hand 67,216 93,476
526,904 456,803
CREDITORS
Amounts falling due within one year 6 235,980 159,951
NET CURRENT ASSETS 290,924 296,852
TOTAL ASSETS LESS CURRENT
LIABILITIES

314,826

309,621

CREDITORS
Amounts falling due after more than one
year

7

(135,010

)

(130,173

)

PROVISIONS FOR LIABILITIES - (1,286 )
NET ASSETS 179,816 178,162

CAPITAL AND RESERVES
Called up share capital 112 112
Retained earnings 179,704 178,050
SHAREHOLDERS' FUNDS 179,816 178,162

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.

HARRY CLARKE AND SONS LIMITED (REGISTERED NUMBER: 06747297)

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 3 June 2025 and were signed on its behalf by:





R P Clarke - Director


HARRY CLARKE AND SONS LIMITED (REGISTERED NUMBER: 06747297)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024

1. STATUTORY INFORMATION

Harry Clarke and Sons 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.

The presentation currency of the financial statements is the Pound Sterling (£).


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 represents net invoiced sales of goods, together with amounts due under contract, excluding value added tax.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery - 25% on reducing balance
Motor vehicles - 33% on cost and 25% on cost
Computer equipment - 25% on cost and 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.

Financial instruments
Financial assets and financial liabilities are recognised when the company becomes a party to the contractual provisions of the instrument.

Financial assets and liabilities are initially measured at transaction price, except those financial assets classified at fair value through profit or loss.

Basic financial instruments
Basic financial instruments are those with relatively straight forward terms and would normally include cash, bank balances, trade debtors, trade creditors and uncomplicated bank loans.

Where the arrangement does not constitute a financing transaction, e.g. trade debtors on normal commercial terms, the debtor will be valued initially at transaction price (i.e. cost) and subsequently at transaction price less impairment (if any) due to concerns over recoverability.

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.


HARRY CLARKE AND SONS LIMITED (REGISTERED NUMBER: 06747297)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 SEPTEMBER 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
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.

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 11 (2023 - 10 ) .

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 October 2023 141,032
Additions 35,738
At 30 September 2024 176,770
DEPRECIATION
At 1 October 2023 128,263
Charge for year 24,605
At 30 September 2024 152,868
NET BOOK VALUE
At 30 September 2024 23,902
At 30 September 2023 12,769

HARRY CLARKE AND SONS LIMITED (REGISTERED NUMBER: 06747297)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 SEPTEMBER 2024

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 89,898 92,214
Amounts recoverable on contract 24,600 4,600
Other debtors 321,990 253,313
436,488 350,127

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Bank loans and overdrafts 26,855 24,838
Hire purchase contracts 32,854 13,862
Trade creditors 97,939 67,447
Taxation and social security (2,722 ) 5,567
Other creditors 81,054 48,237
235,980 159,951

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2024 2023
£    £   
Bank loans 97,430 124,286
Hire purchase contracts 37,580 5,887
135,010 130,173

Amounts falling due in more than five years:

Repayable by instalments
Bank loans more 5 yr by instal - 20,512

8. SECURED DEBTS

Hire purchase contracts are secured against the asset to which the contract relates.

9. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

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

2024 2023
£    £   
R P Clarke
Balance outstanding at start of year 48,490 -
Amounts advanced - 48,490
Amounts repaid - -
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 48,490 48,490

HARRY CLARKE AND SONS LIMITED (REGISTERED NUMBER: 06747297)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 SEPTEMBER 2024

9. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES - continued

Secured Debts

A personal guarantee has been given by one of the directors against a loan from a funding provider.