Harper Construction Recruitment Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—7

Registered number: 05790541

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		22,513		26,787
Investments	5		582		582

			23,095		27,369
CURRENT ASSETS
Debtors	6	668,504		669,030
Cash at bank and in hand		16,842		17,264

		685,346		686,294
Creditors: Amounts Falling Due Within One Year	7	(598,291 )		(499,424 )

NET CURRENT ASSETS (LIABILITIES)			87,055		186,870

TOTAL ASSETS LESS CURRENT LIABILITIES			110,150		214,239

PROVISIONS FOR LIABILITIES
Deferred Taxation			-		(5,221 )

NET ASSETS			110,150		209,018

CAPITAL AND RESERVES
Called up share capital	11		370		370
Profit and Loss Account			109,780		208,648

SHAREHOLDERS' FUNDS			110,150		209,018

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Harper Construction Recruitment Limited

Balance Sheet (continued)

As At 31 May 2025

For the year ending 31 May 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr Simon Harper

Director

18 September 2025

The notes on pages 3 to 7 form part of these financial statements.

1. General Information

Harper Construction Recruitment Limited is a private company, limited by shares, incorporated in England & Wales, registered number 05790541 . The registered office is 5a Yeo Bank Business Park, Kenn Road, Clevedon, Bristol, BS21 6UW.

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

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover represents the revenue generated from the sale of services. Revenue is measured at the fair value of the consideration received and receivable excluding value added tax.

Revenue from services is recognised when services have been provided and the contractual right to the consideration has been earned. For incomplete contracts an assessment is made of the extent to which revenue has been earned.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are stated at cost less accumulated depreciation and any accumulated impairment losses

Depreciation is provided at following annual rates in order to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Freehold	Not depreciated
Leasehold	25% Red. Bal
Motor Vehicles	25% Red. Bal
Fixtures & Fittings	25% Red. Bal
Computer Equipment	33% on cost

2.4. Leasing and Hire Purchase Contracts

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter with a full charge on the year of acquisition.

The interest element of these obligations is charged to the profit and loss account over the relevant period. The capital element of the future payments is treated as a liability.

Rentals paid under operating leases are charged to the profit and loss account on a straight line basis over the period of the lease.

2.5. Financial Instruments

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

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Harper Construction Recruitment Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 May 2025

2.6. Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the profit and loss account, except to the extent that it relates to items recognised in other comprehensive income.

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 that have been enacted or substantively enacted by the balance sheet date.

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.

2.7. Pensions

The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.

2.8. Registrar Filing Requirements

The company has taken advantage of Companies Act 2006 section 444(1) and opted not to file the profit and loss account, directors report, and notes to the financial statements relating to the profit and loss account.

3. Average Number of Employees

The average number of employees, including directors, during the year was 8 (2024: 10)

4. Tangible Assets

	Land & Property
	Freehold	Leasehold	Motor Vehicles	Fixtures & Fittings
	£	£	£	£
Cost
As at 1 June 2024	12,111	28,169	22,400	23,434
Disposals	-	-	-	(1,509 )

As at 31 May 2025	12,111	28,169	22,400	21,925

Depreciation
As at 1 June 2024	-	22,605	20,942	16,429
Provided during the period	-	1,391	365	1,972
Disposals	-	-	-	(1,463 )

As at 31 May 2025	-	23,996	21,307	16,938

...CONTINUED

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Harper Construction Recruitment Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 May 2025

Net Book Value
As at 31 May 2025	12,111	4,173	1,093	4,987

As at 1 June 2024	12,111	5,564	1,458	7,005


	Computer Equipment	Total
	£	£
Cost
As at 1 June 2024	13,648	99,762
Disposals	(3,985 )	(5,494 )

As at 31 May 2025	9,663	94,268

Depreciation
As at 1 June 2024	12,999	72,975
Provided during the period	500	4,228
Disposals	(3,985 )	(5,448 )

As at 31 May 2025	9,514	71,755

Net Book Value
As at 31 May 2025	149	22,513

As at 1 June 2024	649	26,787

5. Investments

	Unlisted
	£
Cost or Valuation
As at 1 June 2024	582

As at 31 May 2025	582

Provision
As at 1 June 2024	-

As at 31 May 2025	-

Net Book Value
As at 31 May 2025	582

As at 1 June 2024	582

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Harper Construction Recruitment Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 May 2025

6. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	600,177	593,261
Other debtors	68,327	75,769

	668,504	669,030

7. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Net obligations under finance lease and hire purchase contracts	-	333
Trade creditors	8,715	10,282
Other creditors	537,318	445,462
Taxation and social security	52,258	43,347

	598,291	499,424

8. Secured Creditors

The following secured debts are included within creditors:

	2025		2024
	£		£
Other Creditors	445,772		340,783

9. Obligations Under Finance Leases and Hire Purchase

	2025	2024
	£	£
The future minimum finance lease payments are as follows:
Not later than one year	-	333
Later than one year and not later than five years	-	-

	-	333

	-	333

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Harper Construction Recruitment Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 May 2025

10. Provisions for Liabilities


	Deferred Tax	Total
	£	£
As at 1 June 2024	5,221	5,221
Deferred taxation	(5,221 )	(5,221 )

The provision for deferred taxation is made up of accelerated capital allowances.

11. Share Capital

	2025	2024
Allotted, called up and fully paid	£	£
370 Ordinary A shares of £ 1.00 each	370	370

12. Other Commitments

The total of future minimum lease payments under non-cancellable operating leases are as following:

	2025	2024
	£	£
Not later than one year	13,500	13,500
Later than one year and not later than five years	37,125	50,625

	50,625	64,125

13. Related Party Transactions

During the year, total dividends of £176,000 (2024 - £480,000) were paid to the director and company secretary.

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