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Company No: 04755639 (England and Wales)

# HARBOUR CONSTRUCTION DORSET LTD

### Unaudited Financial Statements
For the financial year ended 30 June 2025
Pages for filing with the registrar

HARBOUR CONSTRUCTION DORSET LTD

## Unaudited Financial Statements

For the financial year ended 30 June 2025

Contents

HARBOUR CONSTRUCTION DORSET LTD

## BALANCE SHEET

As at 30 June 2025
HARBOUR CONSTRUCTION DORSET LTD

## BALANCE SHEET (continued)

As at 30 June 2025

| Note | 2025 |  | 2024
|  | £ |  | £
Fixed assets |  |  |  |
Tangible assets | 3 | 170,000 |  | 170,000
|  | 170,000 |  | 170,000
Current assets |  |  |  |
Debtors | 4 | 12 |  | 0
|  | 12 |  | 0
Creditors: amounts falling due within one year | 5 | ( 4,070) |  | ( 4,396)
Net current liabilities |  | (4,058) |  | (4,396)
Total assets less current liabilities |  | 165,942 |  | 165,604
Net assets |  | 165,942 |  | 165,604
Capital and reserves |  |  |  |
Called-up share capital |  | 210 |  | 210
Fair value reserve |  | 42,582 |  | 42,582
Profit and loss account |  | 123,150 |  | 122,812
Total shareholder's funds |  | 165,942 |  | 165,604

For the financial year ending 30 June 2025 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

- The member has not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
- The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
- These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Profit and Loss Account has not been delivered.

The financial statements of Harbour Construction Dorset Ltd (registered number: 04755639) were approved and authorised for issue by the Director on 03 October 2025. They were signed on its behalf by:

Mr M J Hawthorne Director |

HARBOUR CONSTRUCTION DORSET LTD

## NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 30 June 2025
HARBOUR CONSTRUCTION DORSET LTD

## NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 30 June 2025

##### 1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

##### General information and basis of accounting

Harbour Construction Dorset Ltd (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is Leanne House, 6 Avon Close, Weymouth, DT4 9UX, United Kingdom.
The financial statements have been prepared under the historical cost convention, modified to include the revaluation of freehold properties and to include investment properties and certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.
The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

##### Turnover

Turnover is recognised at the fair value of the consideration received or receivable for rent receivable.
The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

##### Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date. Tax is recognised in the profit and loss account, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

##### Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line or reducing balance basis over its expected useful life, as follows:

Investment property | not depreciated

##### Investment property

Investment property is initially recognised at cost, which includes the purchase cost and any directly attributable expenditure. Subsequently it is measured at fair value at each reporting date with changes in fair value recognised in profit or loss. Deferred taxation is provided on these gains at the rate expected to apply when the property is sold.
The fair value is determined annually by the director, on an open market value for existing use basis.

##### Trade and other debtors

Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method less impairment losses for bad and doubtful debts, except where the effect of discounting would be immaterial. In such cases the receivables are stated at cost less impairment losses for bad and doubtful debts.

##### Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in creditors: amounts falling due within one year.

##### Trade and other creditors

Trade and other creditors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest rate method, unless the effect of discounting would be immaterial, in which case they are stated at cost. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

#### 2. Employees

| 2025 |  | 2024
| Number |  | Number
Monthly average number of persons employed by the Company during the year, including the director | 1 |  | 1

The company is run and administered by the director of the company for whom no formal contract of service is in place.

#### 3. Tangible assets

| Investment property |  | Total
| £ |  | £
Cost |  |  |
At 01 July 2024 | 170,000 |  | 170,000
At 30 June 2025 | 170,000 |  | 170,000
Accumulated depreciation |  |  |
At 01 July 2024 | 0 |  | 0
At 30 June 2025 | 0 |  | 0
Net book value |  |  |
At 30 June 2025 | 170,000 |  | 170,000
At 30 June 2024 | 170,000 |  | 170,000

Investment properties

The investment property has been valued at 30 June 2025 by the director who is internal to the company. The basis of valuation was open market valuation.
The class of assets has a current value of £170,000 (2024 £170,000) and a carrying amount of historical cost £127,418 (2024 £127,418). The depreciation on this historical cost is £nil (2024 £nil).
There has been no valuation of investment property by an independent valuer.

#### 4. Debtors

| 2025 |  | 2024
| £ |  | £
Corporation tax | 12 |  | 0

#### 5. Creditors: amounts falling due within one year

| 2025 |  | 2024
| £ |  | £
Other creditors | 4,070 |  | 4,396