REGISTERED NUMBER: 11320254 (England and Wales)

Financial Statements

for the Year Ended 31 March 2025

for

HARRANDBASS LTD.

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

J C Harr

S Bass

REGISTERED OFFICE:

Lloyds Bank Chambers

Hustlergate

Bradford

BD1 1UQ

REGISTERED NUMBER:

11320254 (England and Wales)

ACCOUNTANTS:

Rawse, Varley & Co

Chartered Accountants

Lloyds Bank Chambers

Hustlergate

Bradford

BD1 1UQ

FIXED ASSETS

Tangible assets

4

548

3,178

CURRENT ASSETS

Work in progress

38,487

28,072

Debtors

5

229,623

100,722

Cash at bank

164,776

108,350

432,886

237,144

CREDITORS

Amounts falling due within one year

6

266,593

156,256

NET CURRENT ASSETS

166,293

80,888

TOTAL ASSETS LESS CURRENT LIABILITIES

166,841

84,066

PROVISIONS FOR LIABILITIES

-

274

NET ASSETS

166,841

83,792

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

166,741

83,692

SHAREHOLDERS' FUNDS

166,841

83,792

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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.

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 Board of Directors and authorised for issue on 19 August 2025 and were signed on its behalf by:

J C Harr - Director

S Bass - Director

1.	STATUTORY INFORMATION

Harrandbass Ltd. 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 comprises the sales value of goods and services supplied to clients for the year, exclusive of value added tax.

Tangible fixed assets

Tangible fixed assets are stated at cost less accumulated depreciation.

Depreciation is calculated to write off assets over their estimated useful lives at the following annual rates:

Furniture and equipment

-

25%

Improvements to rented premises

-

10%

Work in progress

Work in progress mainly comprises goods supplied to the company in advance of the company's onward supply to customers and is stated at the lower of cost and estimated net realisable value.

Taxation

Taxation for the year 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 year 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.

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

The company makes contributions to directors' personal pension schemes, which are charged to profit and loss account in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Improvements

to rented

Fixtures

premises

& equipment

Totals

£

£

£

COST

At 1 April 2024

5,000

8,689

13,689

Disposals

(5,000

)

(2,250

)

(7,250

)

At 31 March 2025

-

6,439

6,439

DEPRECIATION

At 1 April 2024

2,917

7,594

10,511

Charge for year

-

547

547

Eliminated on disposal

(2,917

)

(2,250

)

(5,167

)

At 31 March 2025

-

5,891

5,891

NET BOOK VALUE

At 31 March 2025

-

548

548

At 31 March 2024

2,083

1,095

3,178

5.

DEBTORS

2025

2024

£

£

Amounts falling due within one year:

Trade debtors

84,059

98,773

Other debtors

133,201

1,949

217,260

100,722

Amounts falling due after more than one year:

Other debtors

12,363

-

Aggregate amounts

229,623

100,722

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

155,230

43,452

Taxation and social security

54,385

23,138

Other creditors

56,978

89,666

266,593

156,256