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REGISTERED NUMBER: SC609199 (Scotland)















Unaudited Financial Statements for the Year Ended 30 September 2024

for

Harper And Stone Limited

Harper And Stone Limited (Registered number: SC609199)






Contents of the Financial Statements
for the Year Ended 30 September 2024




Page

Balance Sheet 1

Notes to the Financial Statements 3


Harper And Stone Limited (Registered number: SC609199)

Balance Sheet
30 September 2024

30.9.24 30.9.23
Notes £    £   
FIXED ASSETS
Tangible assets 4 75,301 104,276

CURRENT ASSETS
Debtors 5 44,358 24,762
Cash at bank and in hand 73,735 69,003
118,093 93,765
CREDITORS
Amounts falling due within one year 6 (78,591 ) (56,838 )
NET CURRENT ASSETS 39,502 36,927
TOTAL ASSETS LESS CURRENT
LIABILITIES

114,803

141,203

CREDITORS
Amounts falling due after more than one
year

7

(54,475

)

(68,161

)

PROVISIONS FOR LIABILITIES (14,307 ) (22,076 )
NET ASSETS 46,021 50,966

CAPITAL AND RESERVES
Called up share capital 101 101
Retained earnings 45,920 50,865
46,021 50,966

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 director acknowledges her 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.

Harper And Stone Limited (Registered number: SC609199)

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 director and authorised for issue on 4 June 2025 and were signed by:





Mrs L Coussey-Henderson - Director


Harper And Stone Limited (Registered number: SC609199)

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

1. STATUTORY INFORMATION

Harper And Stone Limited is a private company, limited by shares, domiciled in Scotland, registration number SC609199. The registered office is Unit 5, Gateway Business Park, Beancross Road, Grangemouth, FK3 8WX.

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 services in respect of estate agency and letting, excluding value added tax. Sales are recognised at the point at which the service is complete.

Tangible fixed assets and depreciation
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.
Plant and machinery etc - 33% on cost and 25% on reducing balance

Tangible fixed assets are stated at cost less depreciation. Cost represent purchase price together with any incidental costs of acquisition.

The directors have considered the residual value of all tangible fixed assets to be immaterial and therefore all tangible fixed assets are depreciated to nil value.

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.

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.

Harper And Stone Limited (Registered number: SC609199)

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

2. ACCOUNTING POLICIES - continued

Provisions
Provisions are recognised when the company has a legal or constructive obligation as a result of a past event, it is probable that an outflow of resources will be required to settle the obligation, and the amount has been reliably estimated. Provisions are not recognised for future operating losses. Provisions are discounted where the time value of money is material.

Where there are a number of similar obligations, the likelihood that an outflow will be required in settlement is determined by considering the class of obligations as a whole. A provision is recognised even if the likelihood of an outflow with respect to any one item included in the same class of obligations may be small.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 5 (2023 - 6 ) .

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 October 2023 148,962
Additions 6,983
At 30 September 2024 155,945
DEPRECIATION
At 1 October 2023 44,686
Charge for year 35,958
At 30 September 2024 80,644
NET BOOK VALUE
At 30 September 2024 75,301
At 30 September 2023 104,276

Harper And Stone Limited (Registered number: SC609199)

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

4. TANGIBLE FIXED ASSETS - continued

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Plant and
machinery
etc
£   
COST
At 1 October 2023
and 30 September 2024 54,750
DEPRECIATION
At 1 October 2023 863
Charge for year 13,687
At 30 September 2024 14,550
NET BOOK VALUE
At 30 September 2024 40,200
At 30 September 2023 53,887

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.9.24 30.9.23
£    £   
Trade debtors 12,918 -
Other debtors 31,440 24,762
44,358 24,762

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.9.24 30.9.23
£    £   
Bank loans and overdrafts 10,000 10,000
Hire purchase contracts 3,687 3,687
Trade creditors 4,668 2,298
Taxation and social security 53,787 36,493
Other creditors 6,449 4,360
78,591 56,838

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
30.9.24 30.9.23
£    £   
Bank loans 6,723 16,723
Hire purchase contracts 47,752 51,438
54,475 68,161

Harper And Stone Limited (Registered number: SC609199)

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

8. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

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

30.9.24 30.9.23
£    £   
Mrs L Coussey-Henderson
Balance outstanding at start of year 24,762 376
Amounts advanced 95,994 132,589
Amounts repaid (97,416 ) (108,203 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 23,340 24,762