Caseware UK (AP4) 2024.0.164 2024.0.164 2024-10-312024-10-31falsefalse2023-11-01No description of principal activity98falsetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 07082780 2023-11-01 2024-10-31 07082780 2022-11-01 2023-10-31 07082780 2024-10-31 07082780 2023-10-31 07082780 c:Director1 2023-11-01 2024-10-31 07082780 d:PlantMachinery 2023-11-01 2024-10-31 07082780 d:PlantMachinery 2024-10-31 07082780 d:PlantMachinery 2023-10-31 07082780 d:PlantMachinery d:OwnedOrFreeholdAssets 2023-11-01 2024-10-31 07082780 d:PlantMachinery d:LeasedAssetsHeldAsLessee 2023-11-01 2024-10-31 07082780 d:MotorVehicles 2023-11-01 2024-10-31 07082780 d:MotorVehicles 2024-10-31 07082780 d:MotorVehicles 2023-10-31 07082780 d:MotorVehicles d:OwnedOrFreeholdAssets 2023-11-01 2024-10-31 07082780 d:MotorVehicles d:LeasedAssetsHeldAsLessee 2023-11-01 2024-10-31 07082780 d:OfficeEquipment 2023-11-01 2024-10-31 07082780 d:OfficeEquipment 2024-10-31 07082780 d:OfficeEquipment 2023-10-31 07082780 d:OfficeEquipment d:OwnedOrFreeholdAssets 2023-11-01 2024-10-31 07082780 d:OfficeEquipment d:LeasedAssetsHeldAsLessee 2023-11-01 2024-10-31 07082780 d:ComputerEquipment 2023-11-01 2024-10-31 07082780 d:ComputerEquipment 2024-10-31 07082780 d:ComputerEquipment 2023-10-31 07082780 d:ComputerEquipment d:OwnedOrFreeholdAssets 2023-11-01 2024-10-31 07082780 d:ComputerEquipment d:LeasedAssetsHeldAsLessee 2023-11-01 2024-10-31 07082780 d:OwnedOrFreeholdAssets 2023-11-01 2024-10-31 07082780 d:LeasedAssetsHeldAsLessee 2023-11-01 2024-10-31 07082780 d:CurrentFinancialInstruments 2024-10-31 07082780 d:CurrentFinancialInstruments 2023-10-31 07082780 d:Non-currentFinancialInstruments 2024-10-31 07082780 d:Non-currentFinancialInstruments 2023-10-31 07082780 d:CurrentFinancialInstruments d:WithinOneYear 2024-10-31 07082780 d:CurrentFinancialInstruments d:WithinOneYear 2023-10-31 07082780 d:Non-currentFinancialInstruments d:AfterOneYear 2024-10-31 07082780 d:Non-currentFinancialInstruments d:AfterOneYear 2023-10-31 07082780 d:Non-currentFinancialInstruments d:BetweenOneTwoYears 2024-10-31 07082780 d:Non-currentFinancialInstruments d:BetweenOneTwoYears 2023-10-31 07082780 d:Non-currentFinancialInstruments d:BetweenTwoFiveYears 2024-10-31 07082780 d:Non-currentFinancialInstruments d:BetweenTwoFiveYears 2023-10-31 07082780 d:ShareCapital 2024-10-31 07082780 d:ShareCapital 2023-10-31 07082780 d:RetainedEarningsAccumulatedLosses 2024-10-31 07082780 d:RetainedEarningsAccumulatedLosses 2023-10-31 07082780 c:FRS102 2023-11-01 2024-10-31 07082780 c:AuditExempt-NoAccountantsReport 2023-11-01 2024-10-31 07082780 c:FullAccounts 2023-11-01 2024-10-31 07082780 c:PrivateLimitedCompanyLtd 2023-11-01 2024-10-31 07082780 d:HirePurchaseContracts d:WithinOneYear 2024-10-31 07082780 d:HirePurchaseContracts d:BetweenOneFiveYears 2024-10-31 07082780 d:HirePurchaseContracts d:BetweenOneFiveYears 2023-10-31 07082780 d:HirePurchaseContracts d:WithinOneYear 2023-10-31 07082780 2 2023-11-01 2024-10-31 07082780 d:PlantMachinery d:LeasedAssetsHeldAsLessee 2024-10-31 07082780 d:PlantMachinery d:LeasedAssetsHeldAsLessee 2023-10-31 07082780 d:MotorVehicles d:LeasedAssetsHeldAsLessee 2024-10-31 07082780 d:MotorVehicles d:LeasedAssetsHeldAsLessee 2023-10-31 07082780 d:LeasedAssetsHeldAsLessee 2024-10-31 07082780 d:LeasedAssetsHeldAsLessee 2023-10-31 07082780 e:PoundSterling 2023-11-01 2024-10-31 iso4217:GBP xbrli:pure

Registered number: 07082780









HARRISON CIVILS LIMITED







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 OCTOBER 2024

 
HARRISON CIVILS LIMITED
REGISTERED NUMBER: 07082780

BALANCE SHEET
AS AT 31 OCTOBER 2024

2024
2023
Note
£
£

Fixed assets
  

Tangible assets
 6 
476,909
260,421

Investments
  
500
-

  
477,409
260,421

Current assets
  

Stocks
 4 
100,000
50,000

Debtors: amounts falling due within one year
 5 
451,749
363,936

Cash at bank and in hand
 7 
89,742
1,391

  
641,491
415,327

Creditors: amounts falling due within one year
 9 
(766,910)
(343,512)

Net current (liabilities)/assets
  
 
 
(125,419)
 
 
71,815

Total assets less current liabilities
  
351,990
332,236

Creditors: amounts falling due after more than one year
 10 
(115,886)
(199,360)

  

Net assets
  
236,104
132,876


Capital and reserves
  

Called up share capital 
  
100
100

Profit and loss account
  
236,004
132,776

  
236,104
132,876


Page 1

 
HARRISON CIVILS LIMITED
REGISTERED NUMBER: 07082780
    
BALANCE SHEET (CONTINUED)
AS AT 31 OCTOBER 2024

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.

The Company's financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

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 profit and loss account 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 on 10 July 2025.




................................................
R D Harrison
Director

The notes on pages 3 to 11 form part of these financial statements.

Page 2

 
HARRISON CIVILS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2024

1.


General information

Harrison Civils Limited is a private company, limited by shares and incorporated in England and Wales, United Kingdom with a registration number 07082780. The address of the registered office is Old Station Road, Loughton, Essex, IG10 4PL.

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 Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

The preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgement in applying the Company's accounting policies.

The following principal accounting policies have been applied:

 
2.2

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:
the amount of revenue can be measured reliably;
it is probable that the Company will receive the consideration due under the contract;
the stage of completion of the contract at the end of the reporting period can be measured reliably; and
the costs incurred and the costs to complete the contract can be measured reliably.

 
2.3

Interest income

Interest income is recognised in profit or loss using the effective interest method.

 
2.4

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.

 
2.5

Borrowing costs

All borrowing costs are recognised in profit or loss in the year in which they are incurred.

Page 3

 
HARRISON CIVILS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2024

2.Accounting policies (continued)

 
2.6

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 Balance sheet. The assets of the plan are held separately from the Company in independently administered funds.

 
2.7

Taxation

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 balance sheet date in the countries where the Company operates and generates income.


 
2.8

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, using the straight-line method.

Depreciation is provided on the following basis:

Plant & machinery
-
25% straight line
Motor vehicles
-
25% straight line
Office equipment
-
Computer equipment
-
25% straight line

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.

Page 4

 
HARRISON CIVILS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2024

2.Accounting policies (continued)

 
2.9

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.

Investments in unlisted Company shares, whose market value can be reliably determined, are remeasured to market value at each balance sheet date. Gains and losses on remeasurement are recognised in the Profit and loss account for the period. Where market value cannot be reliably determined, such investments are stated at historic cost less impairment.

Investments in listed company shares are remeasured to market value at each balance sheet date. Gains and losses on remeasurement are recognised in profit or loss for the period.

 
2.10

Stocks

Stocks are stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell. Cost is based on the cost of purchase on a weighted average basis. Work in progress and finished goods include labour and attributable overheads.

At each balance sheet date, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in profit or loss.

 
2.11

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

 
2.12

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

 
2.13

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

 
2.14

Financial instruments

Financial instruments are recognised in the Company's Balance sheet when the Company becomes party to the contractual provisions of the instrument.

Basic financial assets

Basic financial assets, which include trade and other receivables, cash and bank balances, are initially measured at their transaction price including transaction costs and are subsequently carried at their amortised cost using the effective interest method, less any provision for impairment, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest.
Page 5

 
HARRISON CIVILS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2024

2.Accounting policies (continued)


2.14
Financial instruments (continued)


Discounting is omitted where the effect of discounting is immaterial. The Company's cash and cash equivalents, trade and most other receivables due with the operating cycle fall into this category of financial instruments.

Financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instruments any contract that evidences a residual interest in the assets of the Company after the deduction of all its liabilities.

Basic financial liabilities, which include trade and other payables, bank loans and other loans are initially measured at their transaction price after transaction costs. When this constitutes a financing transaction, whereby the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Discounting is omitted where the effect of discounting is immaterial.

Debt instruments are subsequently carried at their amortised cost using the effective interest rate method.

Trade payables are obligations to pay for goods and services that have been acquired in the ordinary course of business from suppliers. Trade payables are classified as current liabilities if the payment is due within one year. If not, they represent non-current liabilities. Trade payables are initially recognised at their transaction price and subsequently are measured at amortised cost using the effective interest method. Discounting is omitted where the effect of discounting is immaterial.

Derecognition of financial assets

Financial assets are derecognised when their contractual right to future cash flow expire, or are settled, or when the Company transfers the asset and substantially all the risks and rewards of ownership to another party. If significant risks and rewards of ownership are retained after the transfer to another party, then the Company will continue to recognise the value of the portion of the risks and rewards retained.

Derecognition of financial liabilities

Financial liabilities are derecognised when the Company's contractual obligations expire or are discharged or cancelled.

 
2.15

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.

Page 6

 
HARRISON CIVILS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2024

3.


Employees

The average monthly number of employees, including the director, during the year was as follows:


        2024
        2023
            No.
            No.







Director
1
1



Employee
8
7

9
8


4.


Stocks

2024
2023
£
£

Finished goods and goods for resale
100,000
50,000

100,000
50,000



5.


Debtors

2024
2023
£
£


Trade debtors
19,236
11,947

Other debtors
432,513
351,263

Prepayments and accrued income
-
726

451,749
363,936


Page 7

 
HARRISON CIVILS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2024

6.


Tangible fixed assets





Plant & machinery
Motor vehicles
Office equipment
Computer equipment
Total

£
£
£
£
£



Cost or valuation


At 1 November 2023
393,977
185,327
-
9,437
588,741


Additions
299,154
44,445
698
4,800
349,097



At 31 October 2024

693,131
229,772
698
14,237
937,838



Depreciation


At 1 November 2023
235,100
88,108
-
5,112
328,320


Charge for the year on owned assets
17,561
18,783
8
3,417
39,769


Charge for the year on financed assets
62,579
30,261
-
-
92,840



At 31 October 2024

315,240
137,152
8
8,529
460,929



Net book value



At 31 October 2024
377,891
92,620
690
5,708
476,909



At 31 October 2023
158,877
97,219
-
4,325
260,421

The net book value of assets held under finance leases or hire purchase contracts, included above, are as follows:


2024
2023
£
£



Plant and machinery
214,660
149,054

Motor vehicles
62,345
92,606

277,005
241,660

Page 8

 
HARRISON CIVILS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2024

7.


Cash and cash equivalents

2024
2023
£
£

Cash at bank and in hand
89,742
1,391

Less: bank overdrafts
-
(11,502)

89,742
(10,111)



8.


Fixed asset investments





Investments in subsidiary companies

£



Cost or valuation


Additions
500



At 31 October 2024
500





9.


Creditors: Amounts falling due within one year

2024
2023
£
£

Bank overdrafts
-
11,502

Bank loans
32,000
32,000

Trade creditors
162,095
147,130

Corporation tax
65,851
47,266

Other taxation and social security
127,753
21,737

Obligations under finance lease and hire purchase contracts
137,579
67,645

Other creditors
237,482
12,232

Accruals and deferred income
4,150
4,000

766,910
343,512


Page 9

 
HARRISON CIVILS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2024

10.


Creditors: Amounts falling due after more than one year

2024
2023
£
£

Bank loans
18,666
50,666

Net obligations under finance leases and hire purchase contracts
97,220
148,694

115,886
199,360



11.


Loans


Analysis of the maturity of loans is given below:


2024
2023
£
£

Amounts falling due within one year

Bank loans
32,000
32,000


32,000
32,000

Amounts falling due 1-2 years

Bank loans
18,666
32,000


18,666
32,000

Amounts falling due 2-5 years

Bank loans
-
18,666


-
18,666


50,666
82,666


Page 10

 
HARRISON CIVILS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2024

12.


Hire purchase and finance leases


Minimum lease payments under hire purchase fall due as follows:

2024
2023
£
£


Within one year
137,580
67,646

Between 1-2 years
97,220
148,695

234,800
216,341


13.


Related party transactions

At the year end the following amounts were due from/(to) the related parties:


2024
2024
2024
2023
£
£
£
£

Key management personnel remuneration
12,750
-
-
8,600
Key management personnel
-
(956)
-
45,484
Entities under common control
-
-
145,911
225,989
12,750
(956)
145,911
280,073

 
Page 11