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Registered number: 13791043
Hariley Solutions Ltd
Unaudited Financial Statements
For The Year Ended 31 December 2024
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 13791043
2024 2023
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 8,726 18,683
Tangible Assets 5 19,058 21,562
Investments 6 - 86
27,784 40,331
CURRENT ASSETS
Debtors 7 177,414 234,596
Cash at bank and in hand 45,120 191,182
222,534 425,778
Creditors: Amounts Falling Due Within One Year 8 (190,809 ) (274,371 )
NET CURRENT ASSETS (LIABILITIES) 31,725 151,407
TOTAL ASSETS LESS CURRENT LIABILITIES 59,509 191,738
Creditors: Amounts Falling Due After More Than One Year 9 (15,314 ) (55,083 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (3,621 ) (7,029 )
NET ASSETS 40,574 129,626
CAPITAL AND RESERVES
Called up share capital 11 200 200
Share premium account 19,980 19,980
Profit and Loss Account 20,394 109,446
SHAREHOLDERS' FUNDS 40,574 129,626
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For the year ending 31 December 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr Ryan Wheeler
Director
15 April 2025
The notes on pages 3 to 6 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Hariley Solutions Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 13791043 . The registered office is 2 Haygate Road, Wellington, Telford, Shropshire, TF1 1SQ.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Intangible Fixed Assets and Amortisation - Other Intangible
Other intangible assets are website development costs.  These are amortised to profit and loss account over their estimated economic life of 3 years.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Fixtures & Fittings 25% reducing balance
Computer Equipment 25% reducing balance
2.5. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
2.6. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
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2.7. Government Grant
Government grants are recognised in the profit and loss account in an appropriate manner that matches them with the expenditure towards which they are intended to contribute.
Grants for immediate financial support or to cover costs already incurred are recognised immediately in the profit and loss account. Grants towards general activities of the entity over a specific period are recognised in the profit and loss account over that period.
Grants towards fixed assets are recognised over the expected useful lives of the related assets and are treated as deferred income and released to the profit and loss account over the useful life of the asset concerned.
All grants in the profit and loss account are recognised when all conditions for receipt have been complied with.
2.8. Investments
Investments are recognised initially at fair value which is normally the transaction price excluding transaction costs. They are measured at fair value through profit and loss if the investments are publically traded or their fair value can otherwise be measured reliably. Other investments are measured at cost less impairment.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 9 (2023: 9)
9 9
4. Intangible Assets
Development Costs
£
Cost
As at 1 January 2024 29,870
As at 31 December 2024 29,870
Amortisation
As at 1 January 2024 11,187
Provided during the period 9,957
As at 31 December 2024 21,144
Net Book Value
As at 31 December 2024 8,726
As at 1 January 2024 18,683
5. Tangible Assets
Fixtures & Fittings Computer Equipment Total
£ £ £
Cost
As at 1 January 2024 5,215 23,510 28,725
Additions 2,000 1,247 3,247
As at 31 December 2024 7,215 24,757 31,972
Depreciation
As at 1 January 2024 1,443 5,720 7,163
Provided during the period 1,131 4,620 5,751
As at 31 December 2024 2,574 10,340 12,914
Net Book Value
As at 31 December 2024 4,641 14,417 19,058
As at 1 January 2024 3,772 17,790 21,562
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6. Investments
Subsidiaries
£
Cost
As at 1 January 2024 86
Additions 74
Disposals (160 )
As at 31 December 2024 -
Provision
As at 1 January 2024 -
As at 31 December 2024 -
Net Book Value
As at 31 December 2024 -
As at 1 January 2024 86
7. Debtors
2024 2023
£ £
Due within one year
Trade debtors 24,238 166,872
Prepayments and accrued income 13,609 54,544
Other debtors 119,600 4,591
Amounts owed by group undertakings 14,369 -
171,816 226,007
Due after more than one year
Other debtors 5,598 8,589
177,414 234,596
8. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 5,193 332
Bank loans and overdrafts 10,703 18,557
Corporation tax 17,287 42,275
Other taxes and social security 5,430 7,845
VAT 81,933 179,090
Net wages 74 -
Other creditors - 161
Accruals and deferred income 25,704 10,328
Director's loan account - 14,799
Amounts owed to group undertakings 44,485 -
Amounts owed to subsidiaries - 984
190,809 274,371
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9. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Bank loans 15,314 55,083
10. Secured Creditors
Of the creditors the following amounts are secured.
2024 2023
£ £
Bank loans and overdrafts 26,017 73,640
11. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 200 200
12. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are £58,245 (2023: £36,692).
13. Directors Advances, Credits and Guarantees
Dividends paid to the director and spouse during the year were £76,270 (2023: £56,000).
14. Related Party Transactions
Included in creditors due within one year are the following balances due to subsidiary companies:
£Nil (2023: £85) due to Hariley Digital Limited.
£Nil (2023: £899) due to Hariley Solutions West Midlands Limited.
Included in creditors due within one year are amounts owed to group undertakings £44,485 (2023: £Nil).
Included in debtors is the following balance due from parent company:
£9,368 (2024: £Nil) due from Hariley Investments Limited. 
Included in debtors is £5,001 due from group undertakings (2023: £Nil).
15. Parent Undertaking and Controlling Party
The company's immediate and ultimate parent undertaking is Hariley Investments Limited.  Hariley Investments Limited is incorporated in England & Wales.  
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