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Registered Number: 06507256
England and Wales

 

 

 


Abridged Accounts


for the year ended 28 February 2025

for

HARVEYBOARD LIMITED

 
 
Notes
 
2025
£
  2024
£
Fixed assets      
Tangible fixed assets 4 20,512    28,162 
20,512    28,162 
Current assets      
Stocks 9,150    12,500 
Debtors 8,996    8,315 
Cash at bank and in hand 6,920    3,957 
25,066    24,772 
Creditors: amount falling due within one year (25,967)   (29,120)
Net current assets (901)   (4,348)
 
Total assets less current liabilities 19,611    23,814 
Creditors: amount falling due after more than one year (14,329)   (16,406)
Provisions for liabilities (5,128)   (7,040)
Net assets 154    368 
 

Capital and reserves
     
Called up share capital 100    100 
Profit and loss account 54    268 
Shareholders' funds 154    368 
 


For the year ended 28 February 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These 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 to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).
The financial statements were approved by the director on 27 August 2025 and were signed by:


-------------------------------
KN Royle
Director
1
General Information
Harveyboard Limited is a private company, limited by shares, registered in England and Wales, registration number 06507256, registration address No 1 The Courtyard, Greenfield Farm Industrial Estate, Congleton, Cheshire, CW12 4TR.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
Basis of preparation
The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.
The financial statements are prepared in sterling which is the functional currency of the company.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Finance lease and hire purchase charges
The finance element of the rental payment is charged to the income statement on a straight line basis.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The companys liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted.
Deferred taxation
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.
Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date 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.
Current and deferred tax assets and liabilities are not discounted.
Dividends
Proposed dividends are only included as liabilities in the balance sheet when their payment has been approved by the shareholders prior to the balance sheet date.
Intangible assets
Intangible assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight line basis over their estimated useful economic lives. Impairment of intangible assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable.
Goodwill
Goodwill has been amortised in full.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Motor Vehicles 15% and 25% Reducing Balance
Fixtures and Equipment 33% Straight Line
Assets on finance lease and hire purchase
Assets held under finance lease or hire purchase contracts i.e. those contracts where substantially all the risks and rewards of ownership have passed to the company, are included in the appropriate category of tangible fixed assets and depreciated over the shorter of the lease term and their estimated expected useful lives.
Future obligations under such contracts are included in creditors net of the finance charge allocated to future periods.
Stocks
Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
Provisions
Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
2.

Average number of employees

Average number of employees during the year was 0 (2024 : 0).
3.

Intangible fixed assets

Cost Goodwill   Total
  £   £
At 01 March 2024 95,000    95,000 
Additions  
Disposals  
At 28 February 2025 95,000    95,000 
Amortisation
At 01 March 2024 95,000    95,000 
Charge for year  
On disposals  
At 28 February 2025 95,000    95,000 
Net book values
At 28 February 2025  
At 29 February 2024  


4.

Tangible fixed assets

Cost or valuation Motor Vehicles   Fixtures and Equipment   Total
  £   £   £
At 01 March 2024 29,691    18,031    47,722 
Additions   (1,339)   (1,339)
Disposals (3,000)     (3,000)
At 28 February 2025 26,691    16,692    43,383 
Depreciation
At 01 March 2024 6,281    13,280    19,561 
Charge for year 5,770    150    5,920 
On disposals (2,610)     (2,610)
At 28 February 2025 9,441    13,430    22,871 
Net book values
Closing balance as at 28 February 2025 17,250    3,262    20,512 
Opening balance as at 01 March 2024 23,411    4,751    28,162 

The net book value of Motor Vehicles includes £ 17,250 (2024 £23,020) in respect of assets leased under finance leases or hire purchase contracts.

5.

Controlling Parties

The company's ultimate controlling party is KN Royle.


2