Honey + Harveys Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 10681213

Honey + Harveys Limited

Filleted Unaudited Financial Statements

31 December 2024

Honey + Harveys Limited

Financial Statements

Year ended 31 December 2024

Contents	Page

Statement of financial position	1

Notes to the financial statements	3

Honey + Harveys Limited

Statement of Financial Position

31 December 2024

	2024		2023
Note	£	£	£	£

Fixed assets

Investments	5		30,153		30,154

Current assets

Debtors	6	2,127,584	1,317,123
Cash at bank and in hand		19,817	28,628
		------------	------------
		2,147,401	1,345,751

Creditors: amounts falling due within one year	7	1,744,953		1,250,274
		------------		------------
Net current assets			402,448		95,477
			---------		---------
Total assets less current liabilities			432,601		125,631
			---------		---------
Net assets			432,601		125,631
			---------		---------

Capital and reserves

Called up share capital	8	599	599
Share premium account		169,701	169,701
Profit and loss account		262,301	( 44,669)
		---------	---------
Shareholders funds		432,601	125,631
		---------	---------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.

For the year ending 31 December 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;

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

Honey + Harveys Limited

Statement of Financial Position (continued)

31 December 2024

These financial statements were approved by the board of directors and authorised for issue on 15 September 2025 , and are signed on behalf of the board by:

Mr N C Hanson	Mrs K Lama
Director	Director

Company registration number: 10681213

Honey + Harveys Limited

Notes to the Financial Statements

Year ended 31 December 2024

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 28a High Street, Winchester, SO23 9BL, England.

2. Statement of compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Consolidation

The company has taken advantage of the option not to prepare consolidated financial statements contained in Section 398 of the Companies Act 2006 on the basis that the company and its subsidiary undertakings comprise a small group.

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax. Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

Investments

Fixed asset investments are initially recorded at cost, and subsequently stated at cost less any accumulated impairment losses.

Financial instruments

Financial instruments are classified and accounted for, according to the substance of the contractual arrangement, as either financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 93 (2023: 76 ).

5. Investments

	Shares in group undertakings	Shares in participating interests	Total
	£	£	£
Cost
At 1 January 2024	30,154	–	30,154
Disposals	( 1)	–	( 1)
Transfers	( 2)	2	–
	--------	----	--------
At 31 December 2024	30,151	2	30,153
	--------	----	--------
Impairment
At 1 January 2024 and 31 December 2024	–	–	–
	--------	----	--------

Carrying amount
At 31 December 2024	30,151	2	30,153
	--------	----	--------
At 31 December 2023	30,154	–	30,154
	--------	----	--------

6. Debtors

	2024	2023
	£	£
Trade debtors	44,543	475,380
Amounts owed by group undertakings	2,083,041	841,743
	------------	------------
	2,127,584	1,317,123
	------------	------------

7. Creditors: amounts falling due within one year

	2024	2023
	£	£
Trade creditors	2,877	877,910
Amounts owed to group undertakings	1,573,524	275,071
Accruals and deferred income	15,874	18,472
Social security and other taxes	152,678	78,821
	------------	------------
	1,744,953	1,250,274
	------------	------------

8. Called up share capital

Issued, called up and fully paid

	2024		2023
	No.	£	No.	£
Ordinary A shares of £ 1 each	300	300	300	300
Ordinary B shares of £ 1 each	299	299	299	299
	----	----	----	----
	599	599	599	599
	----	----	----	----

9. Related party transactions

During the year the company entered into the following transactions with related parties:

	Transaction value		Balance owed by/(owed to)
	2024	2023	2024	2023
	£	£	£	£
Related undertaking	( 1,198,259)	71,364	1,896,376	( 76,390)
	------------	--------	------------	--------

The company has taken advantage of the exemption granted under FRS 102 section 33.1A not to disclose transactions with any wholly owned subsidiaries within the group.

10. Controlling party

The ultimate controlling party is Moorside Cafe Management Limited, a company incorporated in England and Wales.