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REGISTERED NUMBER: 05244260 (England and Wales)















Financial Statements for the Year Ended 30 September 2024

for

P & A Harrison Builders Limited

P & A Harrison Builders Limited (Registered number: 05244260)






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


P & A Harrison Builders Limited

Company Information
for the Year Ended 30 September 2024







DIRECTORS: L P Harrison
Mrs A P Harrison
J P Harrison
M J Harrison





REGISTERED OFFICE: Bourne Lea
Winston Gate
Winston
Co. Durham
DL2 3RR





REGISTERED NUMBER: 05244260 (England and Wales)





ACCOUNTANTS: SW Accountants & Business Advisors
73 Duke Street
Darlington
Co. Durham
DL3 7SD

P & A Harrison Builders Limited (Registered number: 05244260)

Balance Sheet
30 September 2024

30.9.24 30.9.23
Notes £    £    £   
FIXED ASSETS
Intangible assets 4 24,000 24,000
Tangible assets 5 93,442 76,079
117,442 100,079

CURRENT ASSETS
Debtors 6 57,857 37,961
Cash at bank and in hand 38,367 70,731
96,224 108,692
CREDITORS
Amounts falling due within one year 7 190,211 153,347
NET CURRENT LIABILITIES (93,987 ) (44,655 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

23,455

55,424

PROVISIONS FOR LIABILITIES 20,931 15,977
NET ASSETS 2,524 39,447

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 2,424 39,347
SHAREHOLDERS' FUNDS 2,524 39,447

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.

P & A Harrison Builders Limited (Registered number: 05244260)

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 9 June 2025 and were signed on its behalf by:




L P Harrison - Director



Mrs A P Harrison - Director


P & A Harrison Builders Limited (Registered number: 05244260)

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

1. STATUTORY INFORMATION

P & A Harrison Builders 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 2004, was being amortised evenly over its estimated useful life of ten years. However in the opinion of the directors it has been amortised to an extent that it is consistent with its real value. Consequently no further amortisation will take place unless there is a change in circumstances.

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.
Plant and machinery - 25% on reducing balance
Fixtures and fittings - 25% on reducing balance
Motor vehicles - 20% on reducing balance

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.

P & A Harrison Builders Limited (Registered number: 05244260)

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

2. ACCOUNTING POLICIES - continued

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.

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 - 11 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 October 2023
and 30 September 2024 60,000
AMORTISATION
At 1 October 2023
and 30 September 2024 36,000
NET BOOK VALUE
At 30 September 2024 24,000
At 30 September 2023 24,000

5. TANGIBLE FIXED ASSETS
Fixtures
Plant and and Motor
machinery fittings vehicles Totals
£    £    £    £   
COST
At 1 October 2023 78,196 12,248 156,712 247,156
Additions - - 39,192 39,192
Disposals - - (16,875 ) (16,875 )
At 30 September 2024 78,196 12,248 179,029 269,473
DEPRECIATION
At 1 October 2023 62,051 10,334 98,692 171,077
Charge for year 4,036 360 14,366 18,762
Eliminated on disposal - - (13,808 ) (13,808 )
At 30 September 2024 66,087 10,694 99,250 176,031
NET BOOK VALUE
At 30 September 2024 12,109 1,554 79,779 93,442
At 30 September 2023 16,145 1,914 58,020 76,079

P & A Harrison Builders Limited (Registered number: 05244260)

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

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.9.24 30.9.23
£    £   
Trade debtors 55,386 36,803
Other debtors 250 -
Directors' current accounts 1,145 -
Prepayments 1,076 1,158
57,857 37,961

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.9.24 30.9.23
£    £   
Trade creditors 19,139 25,050
Tax 20,377 25,948
Social security and other taxes 4,913 3,176
VAT 27,718 9,586
Other creditors 5,021 4,715
Directors' current accounts 110,993 82,822
Accrued expenses 2,050 2,050
190,211 153,347

8. ULTIMATE CONTROLLING PARTY

The company is controlled by Mr and Mrs L P Harrison along with their two sons Mr J P Harrison and Mr M J Harrison by virtue of their equal ownership of all of the issued share capital.