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REGISTERED NUMBER: 08479007 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS

FOR THE PERIOD 1 MAY 2024 TO 31 DECEMBER 2024

FOR

HARPAR GRACE INTERNATIONAL LIMITED

HARPAR GRACE INTERNATIONAL LIMITED (REGISTERED NUMBER: 08479007)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE PERIOD 1 MAY 2024 TO 31 DECEMBER 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


HARPAR GRACE INTERNATIONAL LIMITED

COMPANY INFORMATION
FOR THE PERIOD 1 MAY 2024 TO 31 DECEMBER 2024







DIRECTOR: Ms A M Chalmers





REGISTERED OFFICE: Unit 4 Imperial Court
Magellan Close
Walworth Business Park
Andover
Hampshire
SP10 5NT





REGISTERED NUMBER: 08479007 (England and Wales)





ACCOUNTANTS: Landi Accounting Limited
62 Stakes Road
Purbrook
Waterlooville
Hampshire
PO7 5NT

HARPAR GRACE INTERNATIONAL LIMITED (REGISTERED NUMBER: 08479007)

BALANCE SHEET
31 DECEMBER 2024

31.12.24 30.4.24
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 165,686 187,766
165,686 187,766

CURRENT ASSETS
Stocks 1,984,019 1,477,261
Debtors 6 834,883 737,918
Cash at bank 1,109,126 1,219,654
3,928,028 3,434,833
CREDITORS
Amounts falling due within one year 7 1,910,637 1,783,866
NET CURRENT ASSETS 2,017,391 1,650,967
TOTAL ASSETS LESS CURRENT
LIABILITIES

2,183,077

1,838,733

CREDITORS
Amounts falling due after more than one
year

8

(64,687

)

(71,460

)

PROVISIONS FOR LIABILITIES (41,422 ) (46,942 )
NET ASSETS 2,076,968 1,720,331

CAPITAL AND RESERVES
Called up share capital 101 101
Retained earnings 2,076,867 1,720,230
SHAREHOLDERS' FUNDS 2,076,968 1,720,331

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 31 December 2024.

The members have not required the company to obtain an audit of its financial statements for the period ended 31 December 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.

HARPAR GRACE INTERNATIONAL LIMITED (REGISTERED NUMBER: 08479007)

BALANCE SHEET - continued
31 DECEMBER 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 1 September 2025 and were signed by:





Ms A M Chalmers - Director


HARPAR GRACE INTERNATIONAL LIMITED (REGISTERED NUMBER: 08479007)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD 1 MAY 2024 TO 31 DECEMBER 2024

1. STATUTORY INFORMATION

Harpar Grace International Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

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 is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2019, is being amortised evenly over its estimated useful life of two years.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Long leasehold - in accordance with the property
Fixtures and fittings - 33% on cost
Motor vehicles - 20% on cost
Computer equipment - 33% on cost

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation
Taxation for the period 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 period 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.

HARPAR GRACE INTERNATIONAL LIMITED (REGISTERED NUMBER: 08479007)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE PERIOD 1 MAY 2024 TO 31 DECEMBER 2024

2. ACCOUNTING POLICIES - continued

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the period was 38 (2024 - 31 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 May 2024
and 31 December 2024 60,000
AMORTISATION
At 1 May 2024
and 31 December 2024 60,000
NET BOOK VALUE
At 31 December 2024 -
At 30 April 2024 -

5. TANGIBLE FIXED ASSETS
Fixtures
Long Plant and and
leasehold machinery fittings
£    £    £   
COST
At 1 May 2024 3,147 120,916 73,196
Additions - - 4,641
At 31 December 2024 3,147 120,916 77,837
DEPRECIATION
At 1 May 2024 2,037 24,011 63,371
Charge for period 294 16,122 3,914
At 31 December 2024 2,331 40,133 67,285
NET BOOK VALUE
At 31 December 2024 816 80,783 10,552
At 30 April 2024 1,110 96,905 9,825

HARPAR GRACE INTERNATIONAL LIMITED (REGISTERED NUMBER: 08479007)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE PERIOD 1 MAY 2024 TO 31 DECEMBER 2024

5. TANGIBLE FIXED ASSETS - continued

Motor Computer
vehicles equipment Totals
£    £    £   
COST
At 1 May 2024 75,236 50,383 322,878
Additions - 10,366 15,007
At 31 December 2024 75,236 60,749 337,885
DEPRECIATION
At 1 May 2024 11,285 34,408 135,112
Charge for period 10,032 6,725 37,087
At 31 December 2024 21,317 41,133 172,199
NET BOOK VALUE
At 31 December 2024 53,919 19,616 165,686
At 30 April 2024 63,951 15,975 187,766

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.24 30.4.24
£    £   
Trade debtors 569,410 544,221
Other debtors 265,473 193,697
834,883 737,918

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.24 30.4.24
£    £   
Hire purchase contracts 7,989 14,213
Trade creditors 912,971 894,031
Taxation and social security 592,670 496,928
Other creditors 397,007 378,694
1,910,637 1,783,866

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
31.12.24 30.4.24
£    £   
Bank loans 15,666 22,439
Hire purchase contracts 49,021 49,021
64,687 71,460

9. RELATED PARTY DISCLOSURES

During the year the company loaned £120,000 to Tayla Grace Property Ltd a company under common control of A Chalmers.