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HARPS CORPORATION LIMITED

Registered Number
09008669
(England and Wales)

Unaudited Financial Statements for the Year ended
30 April 2025

HARPS CORPORATION LIMITED
Company Information
for the year from 1 May 2024 to 30 April 2025

Directors

HARPER, James Martin Norman
HARPER, Michael Andrew Grahame

Registered Address

6 D'Arcy Road
St. Osyth
Clacton-On-Sea
CO16 8QE

Registered Number

09008669 (England and Wales)
HARPS CORPORATION LIMITED
Balance Sheet as at
30 April 2025

Notes

2025

2024

£

£

£

£

Fixed assets
Tangible assets34,9706,328
4,9706,328
Current assets
Stocks450,00010,000
Debtors56,30313,028
Cash at bank and on hand2,3086,802
58,61129,830
Creditors amounts falling due within one year6(181,432)(163,539)
Net current assets (liabilities)(122,821)(133,709)
Total assets less current liabilities(117,851)(127,381)
Provisions for liabilities7(944)(1,202)
Net assets(118,795)(128,583)
Capital and reserves
Called up share capital44
Profit and loss account(118,799)(128,587)
Shareholders' funds(118,795)(128,583)
The financial statements were approved and authorised for issue by the Board of Directors on 20 June 2025, and are signed on its behalf by:
HARPER, James Martin Norman
Director
HARPER, Michael Andrew Grahame
Director

Registered Company No. 09008669
HARPS CORPORATION LIMITED
Notes to the Financial Statements
for the year ended 30 April 2025

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.
Revenue from sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Deferred tax
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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 reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows: 25% Reducing Balance

Reducing balance (%)
Plant and machinery25
Office Equipment25
Stocks and work in progress
Stocks are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).
2.Average number of employees

20252024
Average number of employees during the year22
3.Tangible fixed assets

Plant & machinery

Office Equipment

Total

£££
Cost or valuation
At 01 May 2437,6711,08638,757
Additions298-298
At 30 April 2537,9691,08639,055
Depreciation and impairment
At 01 May 2431,80162832,429
Charge for year1,5421141,656
At 30 April 2533,34374234,085
Net book value
At 30 April 254,6263444,970
At 30 April 245,8704586,328
4.Stocks

2025

2024

££
Other stocks50,00010,000
Total50,00010,000
5.Debtors: amounts due within one year

2025

2024

££
Trade debtors / trade receivables642,220
Other debtors6452,365
Prepayments and accrued income5,5948,443
Total6,30313,028
6.Creditors: amounts due within one year

2025

2024

££
Trade creditors / trade payables4,6923,814
Bank borrowings and overdrafts13,10012,324
Other creditors163,640147,401
Total181,432163,539
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
7.Provisions for liabilities

2025

2024

££
Net deferred tax liability (asset)9441,202
Total9441,202
8.Directors advances, credits and guarantees
Included within other creditors are amounts owed to the directors of: Mr J Harper - Creditor £86,563 Mr M Harper - Creditor £77,076 No interest has been charged during the year.