REGISTERED NUMBER: 05696735 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024

FOR

HAARER GOSS LIMITED

Page

Company Information

1

Balance Sheet

2

to

3

Notes to the Financial Statements

4

to

7

DIRECTORS:

J Bailey

N Billingsley

REGISTERED OFFICE:

Olympus House

Olympus Park

Quedgeley

Gloucester

GL2 4NF

REGISTERED NUMBER:

05696735 (England and Wales)

ACCOUNTANTS:

Sheppard Rockey & Williams Ltd

Sannerville Chase

Exminster

Exeter

Devon

EX6 8AT

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

5,739

4,244

5,739

4,244

CURRENT ASSETS

Stocks

14,765

52,250

Debtors

6

46,117

62,018

Cash at bank and in hand

137,928

97,292

198,810

211,560

CREDITORS

Amounts falling due within one year

7

46,696

66,516

NET CURRENT ASSETS

152,114

145,044

TOTAL ASSETS LESS CURRENT LIABILITIES

157,853

149,288

PROVISIONS FOR LIABILITIES

1,330

949

NET ASSETS

156,523

148,339

CAPITAL AND RESERVES

Called up share capital

9

600

600

Capital redemption reserve

10

1

1

Retained earnings

10

155,922

147,738

SHAREHOLDERS' FUNDS

156,523

148,339

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2024 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 9 September 2025 and were signed on its behalf by:

J Bailey - Director

1.	STATUTORY INFORMATION

Haarer Goss 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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 represents the invoiced value of goods and services supplied by the company, net of value added tax and trade discounts.

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.

Plant and equipment

-

20% on cost

Motor vehicles

-

25% on cost

Stocks

Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

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.

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.

In addition the company contributed to an independently administered pension plan for a former director. Contributions were expensed as they became payable.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 6 (2023 - 6 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 January 2024

and 31 December 2024

100,000

AMORTISATION

At 1 January 2024

and 31 December 2024

100,000

NET BOOK VALUE

At 31 December 2024

-

At 31 December 2023

-

5.	TANGIBLE FIXED ASSETS

Plant and

Motor

equipment

vehicles

Totals

£

£

£

COST

At 1 January 2024

41,821

9,120

50,941

Additions

4,591

-

4,591

Disposals

(11,300

)

-

(11,300

)

At 31 December 2024

35,112

9,120

44,232

DEPRECIATION

At 1 January 2024

37,577

9,120

46,697

Charge for year

2,423

-

2,423

Eliminated on disposal

(10,627

)

-

(10,627

)

At 31 December 2024

29,373

9,120

38,493

NET BOOK VALUE

At 31 December 2024

5,739

-

5,739

At 31 December 2023

4,244

-

4,244

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.24

31.12.23

£

£

Trade debtors

41,429

58,634

Other debtors

4,688

3,384

46,117

62,018

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.24

31.12.23

£

£

Taxation and social security

35,830

53,639

Other creditors

10,866

12,877

46,696

66,516

8.	LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:

31.12.24

31.12.23

£

£

Within one year

16,500

16,500

Between one and five years

23,375

39,875

39,875

56,375

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.12.24

31.12.23

value:

£

£

360

Ordinary Class A shares

£1

360

360

240

Ordinary Class B shares

£1

240

240

600

600

10.

RESERVES

Capital

Retained

redemption

earnings

reserve

Totals

£

£

£

At 1 January 2024

147,738

1

147,739

Profit for the year

45,184

45,184

Dividends

(37,000

)

(37,000

)

At 31 December 2024

155,922

1

155,923

11.	RELATED PARTY DISCLOSURES

Included in other creditors falling due within one year is a loan from a former director of £262 (2023: £4,561). The loan is interest free, unsecured and repayable on demand.

12.	ULTIMATE CONTROLLING PARTY

With effect from 29 October 2024, Bruton Knowles Limited owns 100% of the issued share capital of the company and consequently the company is a full subsidiary of Bruton Knowles Limited, registered office address Olympus House, Olympus Park, Quedgeley, Gloucester, GL2 4NF.