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Company Registration No. 02979317 (England and Wales)
Harrison Bernstein Ltd. Unaudited accounts for the year ended 30 September 2024
Harrison Bernstein Ltd. Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
- 2 -
Harrison Bernstein Ltd. Company Information for the year ended 30 September 2024
Director
Mr R M Patel
Company Number
02979317 (England and Wales)
Registered Office
10 HARMER STREET GRAVESEND KENT DA12 2AX
- 3 -
Harrison Bernstein Ltd. Statement of financial position as at 30 September 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Intangible assets
4
5,000 
10,000 
Tangible assets
5
187,675 
129,294 
192,675 
139,294 
Current assets
Inventories
22,804 
31,364 
Debtors
6
85,861 
155,832 
Investments
7
7,000 
7,000 
Cash at bank and in hand
362,222 
188,203 
477,887 
382,399 
Creditors: amounts falling due within one year
8
(330,887)
(319,345)
Net current assets
147,000 
63,054 
Net assets
339,675 
202,348 
Capital and reserves
Called up share capital
200 
200 
Profit and loss account
339,475 
202,148 
Shareholders' funds
339,675 
202,348 
For the year ending 30 September 2024 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 2 June 2025 and were signed on its behalf by
Mr R M Patel Director Company Registration No. 02979317
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Harrison Bernstein Ltd. Notes to the Accounts for the year ended 30 September 2024
1
Statutory information
Harrison Bernstein Ltd. is a private company, limited by shares, registered in England and Wales, registration number 02979317. The registered office is 10 HARMER STREET, GRAVESEND, KENT, DA12 2AX.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Land & buildings
Leasehold improviements - 33 % staight Ine
Plant & machinery
20% - Reducing balance
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation and amortised over 30 years.
4
Intangible fixed assets
Goodwill 
£ 
Cost
At 1 October 2023
150,000 
At 30 September 2024
150,000 
Amortisation
At 1 October 2023
140,000 
Charge for the year
5,000 
At 30 September 2024
145,000 
Net book value
At 30 September 2024
5,000 
At 30 September 2023
10,000 
- 5 -
Harrison Bernstein Ltd. Notes to the Accounts for the year ended 30 September 2024
5
Tangible fixed assets
Land & buildings 
Plant & machinery 
Motor vehicles 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 October 2023
49,528 
295,300 
- 
344,828 
Additions
66,482 
10,941 
43,515 
120,938 
At 30 September 2024
116,010 
306,241 
43,515 
465,766 
Depreciation
At 1 October 2023
16,509 
199,025 
- 
215,534 
Charge for the year
24,875 
26,804 
10,878 
62,557 
At 30 September 2024
41,384 
225,829 
10,878 
278,091 
Net book value
At 30 September 2024
74,626 
80,412 
32,637 
187,675 
At 30 September 2023
33,019 
96,275 
- 
129,294 
6
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
Trade debtors
64,101 
151,393 
Amounts due from group undertakings etc.
- 
954 
Accrued income and prepayments
20,706 
3,385 
Other debtors
1,054 
100 
85,861 
155,832 
7
Investments held as current assets
2024 
2023 
£ 
£ 
Listed investments
7,000 
7,000 
8
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Trade creditors
94,243 
143,539 
Taxes and social security
135,417 
96,048 
Other creditors
43,378 
41,136 
Accruals
57,849 
38,622 
330,887 
319,345 
9
Average number of employees
During the year the average number of employees was 5 (2023: 5).
- 6 -