REGISTERED NUMBER: 12412905 (England and Wales)

Financial Statements for the Year Ended 31 January 2025

for

Harper Ashby Bowles Limited

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTORS:

Mrs M A Choudry

Mrs I Choudry

Ms N S Abraham-Bello

Ms S E M Oxley

Ms F Ahmad

REGISTERED OFFICE:

The Retreat

406 Roding Lane South

Woodford Green

Essex

IG8 8EY

REGISTERED NUMBER:

12412905 (England and Wales)

ACCOUNTANTS:

Nordens

The Retreat

406 Roding Lane South

Woodford Green

Essex

IG8 8EY

FIXED ASSETS

Intangible assets

4

-

3,900

Property, plant and equipment

5

42,527

26,233

42,527

30,133

CURRENT ASSETS

Inventories

1,250,132

647,581

Debtors

6

178,768

149,875

Cash at bank and in hand

238,830

161,039

1,667,730

958,495

CREDITORS

Amounts falling due within one year

7

1,136,202

917,230

NET CURRENT ASSETS

531,528

41,265

TOTAL ASSETS LESS CURRENT LIABILITIES

574,055

71,398

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

573,955

71,298

SHAREHOLDERS' FUNDS

574,055

71,398

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 23 October 2025 and were signed on its behalf by:

Mrs I Choudry - Director

1.	STATUTORY INFORMATION

Harper Ashby Bowles Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

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

Turnover

Revenue is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2020, is being amortised evenly over its estimated useful life of five years.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Fixtures and fittings

-

15% on reducing balance

Computer equipment

-

25% on reducing balance

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

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 have been enacted or substantively enacted by the statement of financial position date.

Hire purchase and leasing commitments

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

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 87 (2024 - 39 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 February 2024

and 31 January 2025

19,500

AMORTISATION

At 1 February 2024

15,600

Amortisation for year

3,900

At 31 January 2025

19,500

NET BOOK VALUE

At 31 January 2025

-

At 31 January 2024

3,900

5.	PROPERTY, PLANT AND EQUIPMENT

Fixtures

and

Computer

fittings

equipment

Totals

£

£

£

COST

At 1 February 2024

2,035

40,830

42,865

Additions

2,000

20,980

22,980

At 31 January 2025

4,035

61,810

65,845

DEPRECIATION

At 1 February 2024

305

16,327

16,632

Charge for year

560

6,126

6,686

At 31 January 2025

865

22,453

23,318

NET BOOK VALUE

At 31 January 2025

3,170

39,357

42,527

At 31 January 2024

1,730

24,503

26,233

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.1.25

31.1.24

£

£

Trade debtors

50,736

57,603

Amounts owed by associates

24,270

23,670

Other debtors

103,762

68,602

178,768

149,875

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.1.25

31.1.24

£

£

Bank loans and overdrafts

21,017

-

Trade creditors

110,648

63,998

Amounts owed to associates

536,108

576,117

Taxation and social security

456,983

182,024

Other creditors

11,446

95,091

1,136,202

917,230

8.	RELATED PARTY DISCLOSURES

The Directors Mrs M A Choudry, Miss I A Choudry and Miss N S Abraham-Bello are considered to be the key management personnel.