ACCOUNTS - Final Accounts preparation



	Harriet Harper Ltd












	Unaudited
	Financial statements

	For the year ended 31 March 2025

	Registered number: 15117899


Harriet Harper Ltd - Registered number: 15117899

Statement of financial position

As at 31 March 2025

	2025	2025	2024	2024
Note	£	£	£	£

Fixed assets
Tangible assets	4		2,246		-
			2,246		-
Current assets
Debtors: amounts falling due within one year	5	132,794		-
Bank and cash balances		31,925		10
		164,719		10
Creditors: amounts falling due within one year	6	(67,999)		-
Net current assets			96,720		10
Total assets less current liabilities			98,966		10

Net assets			98,966		10

Capital and reserves
Share capital	10	10
Profit and loss account	98,956	-
	98,966	10

The director considers that the company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges her responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved signed by: 21 September 2025.

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Harriet Harper Ltd - Registered number: 15117899

Statement of financial position (continued)

As at 31 March 2025

................................................

H Harper

Director

The notes on pages 3 to 6 form part of these financial statements.

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Harriet Harper Ltd

Notes to the financial statements

For the year ended 31 March 2025

1.	General information

Harriet Harper Ltd is a private company limited by shares and incorporated in England and Wales. Its registered office and principle place of business is 3rd Floor 86-90 Paul Street, London, EC2A 4NE. The company registration number is 15117899.

2.Accounting policies

2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgement in applying the company's accounting policies.

The following principal accounting policies have been applied:

2.2

Turnover

Turnover is recognised to the extent that it is probable that the economic benefits will flow to the company and the turnover can be reliably measured. Turnover is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before turnover is recognised:

Rendering of services

Turnover from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:

∙the amount of turnover can be measured reliably;

∙it is probable that the company will receive the consideration due under the contract;

∙the stage of completion of the contract at the end of the reporting period can be measured reliably; and

∙the costs incurred and the costs to complete the contract can be measured reliably.

2.3

Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates income.

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Harriet Harper Ltd

Notes to the financial statements

For the year ended 31 March 2025

2.Accounting policies (continued)

2.4

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, on a reducing balance basis.

Depreciation is provided on the following basis:

Computer equipment

25%

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

2.5

Debtors

Short-term debtors are measured at transaction price, less any impairment.

2.6

Cash

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours.

2.7

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

2.8

Financial instruments

The company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in ordinary shares.

2.9

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.

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Harriet Harper Ltd

Notes to the financial statements

For the year ended 31 March 2025

3.	Employees
	The average monthly number of employees, excluding directors, during the year was 0 (2024 - 0).

The average monthly number of employees, including directors, during the year was 0 (2024 - 0).

4.	Tangible fixed assets

		Computer equipment
		£
	Cost or valuation
	Additions	2,725
	At 31 March 2025	2,725
	Depreciation
	Charge for the year	479
	At 31 March 2025	479
	Net book value
	At 31 March 2025	2,246
	At 31 March 2024	-

Debtors

					2025	2024
					£	£


Trade debtors	37,381	-
Other debtors	95,413	-
	132,794	-

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Harriet Harper Ltd

Notes to the financial statements

For the year ended 31 March 2025

6.	Creditors: amounts falling due within one year
		2025	2024
		£	£

Corporation tax	27,145	-
Other taxation and social security	35,554	-
Accruals	5,300	-
	67,999	-

Related party transactions

During the year ended 31 March 2025, the company paid amounts on behalf of the director totalling £397,467 (2024: £nil). The director repaid £159,149 (2024: £nil) and the director received dividends of £142,905 (2024: £nil) during the year. The amount due from the director to the company at the year end was £95,413 (2024: £nil). This is a non interest bearing loan and is repayable on demand.

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