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Company registration number: 08074075







UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED
31 OCTOBER 2024


WOOD HARRIS LIMITED






































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WOOD HARRIS LIMITED
 


 
COMPANY INFORMATION


Director
J M Jubert 




Registered number
08074075



Registered office
Unit 28 Graylands Estate
Langhurstwood Road

Horsham

West Sussex

RH12 4QD




Accountants
Menzies LLP
Chartered Accountants

Ashcombe House

5 The Crescent

Leatherhead

Surrey

KT22 8DY





 


WOOD HARRIS LIMITED
 



CONTENTS



Page
Statement of Financial Position
1 - 2
Notes to the Financial Statements
3 - 8


 


WOOD HARRIS LIMITED
REGISTERED NUMBER:08074075



STATEMENT OF FINANCIAL POSITION AS AT 31 OCTOBER 2024

2024
2023
Note
£
£

Fixed assets
  

Tangible assets
 4 
94,115
69,535

  
94,115
69,535

Current assets
  

Debtors: amounts falling due within one year
 5 
1,438,897
754,995

Cash at bank and in hand
  
268,371
437,179

  
1,707,268
1,192,174

Creditors: amounts falling due within one year
 6 
(1,230,680)
(775,591)

Net current assets
  
 
 
476,588
 
 
416,583

Total assets less current liabilities
  
570,703
486,118

Creditors: amounts falling due after more than one year
 7 
(7,500)
(17,500)

  

Net assets
  
563,203
468,618


Capital and reserves
  

Allotted, called up and fully paid share capital
  
1
1

Profit and loss account
  
563,202
468,617

  
563,203
468,618


The director considers that the company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

Page 1

 


WOOD HARRIS LIMITED
REGISTERED NUMBER:08074075


    
STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 31 OCTOBER 2024

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf by: 




J M Jubert
Director

Date: 26 June 2025

The notes on pages 3 to 8 form part of these financial statements.

Page 2

 


WOOD HARRIS LIMITED
 


 
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 
31 OCTOBER 2024

1.


General information

Wood Harris Limited is a private company limited by shares incorporated in England and Wales. The address of the registered office and trading address is disclosed on the company information page.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

 
2.2

Exemption from preparing consolidated financial statements

The company, and the group headed by it, qualify as small as set out in section 383 of the Companies Act 2006 and the parent and group are considered eligible for the exemption to prepare consolidated accounts.

 
2.3

Foreign currency translation

Functional and presentation currency

The company's functional and presentational currency is GBP.

Transactions and balances

Foreign currency transactions are translated into the functional currency using the spot exchange rates at the dates of the transactions.

At each period end foreign currency monetary items are translated using the closing rate. Non-monetary items measured at historical cost are translated using the exchange rate at the date of the transaction and non-monetary items measured at fair value are measured using the exchange rate when fair value was determined.

Foreign exchange gains and losses resulting from the settlement of transactions and from the translation at period-end exchange rates of monetary assets and liabilities denominated in foreign currencies are recognised in profit or loss except when deferred in other comprehensive income as qualifying cash flow hedges.

 
2.4

Revenue

Turnover is derived from the supply of uniforms, clothes, headwear, footwear and equipment to armed
forces, police forces and governmental departments in the Middle East and various other countries
throughout the world. Revenue is recognised by the company in respect of goods delivered during the year,
exclusive of value added tax and trade discounts.

 
2.5

Operating leases: the Company as lessee

Rentals paid under operating leases are charged to profit or loss on a straight-line basis over the lease term.

Page 3

 


WOOD HARRIS LIMITED
 


 
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 
31 OCTOBER 2024

2.Accounting policies (continued)

 
2.6

Finance costs

Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

 
2.7

Pensions

Defined contribution pension plan

The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations.

The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Statement of Financial Position. The assets of the plan are held separately from the Company in independently administered funds.

 
2.8

Current and deferred taxation

The tax expense for the year comprises current and deferred tax. Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively 

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates income.

Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the reporting date, except that:
The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and
Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met.

Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date.


Page 4

 


WOOD HARRIS LIMITED
 


 
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 
31 OCTOBER 2024

2.Accounting policies (continued)

 
2.9

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, on a reducing balance basis.

Depreciation is provided on the following basis:

Motor vehicles
-
30% reducing balance
Fixtures and fittings
-
30% reducing balance
Office equipment
-
30% reducing balance

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.


3.


Employees

The average monthly number of employees, including directors, during the year was 2 (2023 - 3).

Page 5

 


WOOD HARRIS LIMITED
 


 
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 
31 OCTOBER 2024

4.


Tangible fixed assets





Motor vehicles
Fixtures and fittings
Office equipment
Total

£
£
£
£



Cost or valuation


At 1 November 2023
83,328
6,285
6,331
95,944


Additions
65,995
659
5,012
71,666


Disposals
(49,500)
-
-
(49,500)



At 31 October 2024

99,823
6,944
11,343
118,110



Depreciation


At 1 November 2023
21,718
2,459
2,232
26,409


Charge for the year
20,267
1,346
2,734
24,347


Disposals
(26,761)
-
-
(26,761)



At 31 October 2024

15,224
3,805
4,966
23,995



Net book value



At 31 October 2024
84,599
3,139
6,377
94,115



At 31 October 2023
61,610
3,826
4,099
69,535


5.


Debtors

2024
2023
£
£


Trade debtors
927,044
409,920

Amounts owed by group undertakings
53
53

Other debtors
499,682
278,189

Prepayments and accrued income
12,118
66,833

1,438,897
754,995


Page 6

 


WOOD HARRIS LIMITED
 


 
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 
31 OCTOBER 2024

6.


Creditors: Amounts falling due within one year

2024
2023
£
£

Bank loans
10,000
10,000

Trade creditors
834,373
62,209

Corporation tax
96,042
43,206

Other taxation and social security
5,457
11,085

Other creditors
54,170
54,171

Accruals and deferred income
230,638
594,920

1,230,680
775,591



7.


Creditors: Amounts falling due after more than one year

2024
2023
£
£

Bank loans
7,500
17,500

7,500
17,500



8.


Commitments under operating leases

At 31 October 2024 the company had future minimum lease payments due under non-cancellable operating leases for each of the following periods:

2024
2023
£
£


Not later than 1 year
14,750
14,750

Later than 1 year and not later than 5 years
34,744
49,494

49,494
64,244


9.

Transactions with the director

2024
2023
        £
        £
Balance owed at the beginning of the year

204,872

143,795
 
Amounts advanced

287,648

66,077
 
Amounts repaid

(122,000)

(5,000)
 
Balance outstanding at the end of the year

370,520

204,872
 

Interest was charged at a rate of 2.5% on the loan with the director.

Page 7

 


WOOD HARRIS LIMITED
 


 
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 
31 OCTOBER 2024

10.


Other financial commitments

Lloyds Bank PLC hold a fixed and floating charge over the assets of the company.

Page 8