Caseware UK (AP4) 2024.0.164 2024.0.164 2024-12-312024-12-312024-01-01falseis that of developing land and building properties.22falsetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 11309146 2024-01-01 2024-12-31 11309146 2023-01-01 2023-12-31 11309146 2024-12-31 11309146 2023-12-31 11309146 c:Director1 2024-01-01 2024-12-31 11309146 c:Director2 2024-01-01 2024-12-31 11309146 d:CurrentFinancialInstruments 2024-12-31 11309146 d:CurrentFinancialInstruments 2023-12-31 11309146 d:CurrentFinancialInstruments d:WithinOneYear 2024-12-31 11309146 d:CurrentFinancialInstruments d:WithinOneYear 2023-12-31 11309146 d:ShareCapital 2024-12-31 11309146 d:ShareCapital 2023-12-31 11309146 d:RetainedEarningsAccumulatedLosses 2024-12-31 11309146 d:RetainedEarningsAccumulatedLosses 2023-12-31 11309146 c:OrdinaryShareClass1 2024-01-01 2024-12-31 11309146 c:OrdinaryShareClass1 2024-12-31 11309146 c:FRS102 2024-01-01 2024-12-31 11309146 c:AuditExemptWithAccountantsReport 2024-01-01 2024-12-31 11309146 c:FullAccounts 2024-01-01 2024-12-31 11309146 c:PrivateLimitedCompanyLtd 2024-01-01 2024-12-31 11309146 e:PoundSterling 2024-01-01 2024-12-31 xbrli:shares iso4217:GBP xbrli:pure

Registered number: 11309146









HARPER DEVELOPMENTS LTD







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 DECEMBER 2024

 
HARPER DEVELOPMENTS LTD
 

CONTENTS



Page
Accountants' Report
 
 
1
Balance Sheet
 
 
2 - 3
Notes to the Financial Statements
 
 
4 - 7


 
HARPER DEVELOPMENTS LTD
 
 
  
CHARTERED ACCOUNTANTS' REPORT TO THE BOARD OF DIRECTORS ON THE PREPARATION OF THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF HARPER DEVELOPMENTS LTD
FOR THE YEAR ENDED 31 DECEMBER 2024

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Harper Developments Ltd for the year ended 31 December 2024 which comprise  the Balance Sheet and the related notes from the Company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW)we are subject to its ethical and other professional requirements which are detailed at https://www.icaew.com /regulation.

This report is made solely to the Board of Directors of Harper Developments Ltd, as a body, in accordance with the terms of our engagement letter dated 18 August 2022Our work has been undertaken solely to prepare for your approval the financial statements of Harper Developments Ltd and state those matters that we have agreed to state to the Board of Directors of Harper Developments Ltd, as a body, in this report in accordance with ICAEW Technical Release TECH07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Harper Developments Ltd and its Board of Directors, as a body, for our work or for this report. 

It is your duty to ensure that Harper Developments Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Harper Developments Ltd. You consider that Harper Developments Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or review of the financial statements of Harper Developments Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

  



MA Partners LLP
 
Chartered Accountants
  
7 The Close
Norwich
Norfolk
NR1 4DJ
25 June 2025
Page 1

 
HARPER DEVELOPMENTS LTD
REGISTERED NUMBER: 11309146

BALANCE SHEET
AS AT 31 DECEMBER 2024

2024
2023
Note
£
£

  

Current assets
  

Stocks
  
169,070
169,070

Debtors: amounts falling due within one year
 4 
325
1,318

Cash at bank and in hand
  
21,525
23,520

  
190,920
193,908

Creditors: amounts falling due within one year
 5 
(172,464)
(184,746)

Net current assets
  
 
 
18,456
 
 
9,162

Total assets less current liabilities
  
18,456
9,162

  

Net assets
  
18,456
9,162


Capital and reserves
  

Called up share capital 
 6 
100
100

Profit and loss account
  
18,356
9,062

  
18,456
9,162


Page 2

 
HARPER DEVELOPMENTS LTD
REGISTERED NUMBER: 11309146
    
BALANCE SHEET (CONTINUED)
AS AT 31 DECEMBER 2024

The directors consider 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 directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

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 on 25 June 2025.




Mr S Jones
Mrs A Jones
Director
Director

The notes on pages 4 to 7 form part of these financial statements.

Page 3

 
HARPER DEVELOPMENTS LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

1.


General information

The company is a United Kingdom private company limited by shares. It is both incorporated and
domiciled in England and Wales. The address of its registered office is 7 The Close, Norwich, Norfolk NR1 4DJ. The company's trading address is Thompson, Norfolk.

The company's principle activity is that of developing land and building properties. 

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

The following principal accounting policies have been applied:

 
2.2

Going concern

The company will cease to trade within the next year as the remaining property is due to be sold after the year end.

Page 4

 
HARPER DEVELOPMENTS LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

2.Accounting policies (continued)

 
2.3

Turnover

Turnover 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. Turnover 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:

Sale of goods

Turnover from the sale of goods is recognised when all of the following conditions are satisfied:
the Company has transferred the significant risks and rewards of ownership to the buyer;
the Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold;
the amount of revenue can be measured reliably;
it is probable that the Company will receive the consideration due under the transaction; and
the costs incurred or to be incurred in respect of the transaction can be measured reliably.

Rendering of services

Turnover 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.

 
2.4

Taxation

The tax expense for the year comprises current tax. 

Current tax is determined using tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

 
2.5

Stocks

Stocks are stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell. 
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

Page 5

 
HARPER DEVELOPMENTS LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

2.Accounting policies (continued)

 
2.6

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.

 
2.7

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.


 
2.8

Financial instruments

The Company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other 
third parties, loans to related parties and investments in ordinary shares.
Debt instruments that are payable or receivable within one year, typically trade debtors and creditors, are measured, initially and subsequently, at the undiscounted amount of the cash or other 
consideration expected to be paid or received.


3.


Employees

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

Page 6

 
HARPER DEVELOPMENTS LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

4.


Debtors

2024
2023
£
£


Amounts owed by group undertakings
300
300

Other debtors
25
19

Prepayments and accrued income
-
999

325
1,318



5.


Creditors: Amounts falling due within one year

2024
2023
£
£

Trade creditors
-
290

Amounts owed to group undertakings
167,051
168,126

Other taxation and social security
2,224
2,139

Accruals and deferred income
3,189
14,191

172,464
184,746



6.


Share capital

2024
2023
£
£
Allotted, called up and fully paid



100 Ordinary shares of £1.00 each
100
100



7.


Controlling party

The controlling party is S&A Jones Developments Ltd and the registered office is 7 The Close, Norwich, NR1 4DJ.
 
Page 7