Harper and Allan Masonry Ltd Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: SC510941

HARPER AND ALLAN MASONRY LTD

FILLETED UNAUDITED FINANCIAL STATEMENTS

31 July 2025

HARPER AND ALLAN MASONRY LTD

FINANCIAL STATEMENTS

YEAR ENDED 31 JULY 2025

Contents	Page

Chartered accountants report to the board of directors on the preparation of the unaudited statutory financial statements	1

Statement of financial position	2

Notes to the financial statements	4

HARPER AND ALLAN MASONRY LTD

CHARTERED ACCOUNTANTS REPORT TO THE BOARD OF DIRECTORS ON THE PREPARATION OF THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF HARPER AND ALLAN MASONRY LTD

YEAR ENDED 31 JULY 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Harper and Allan Masonry Ltd for the year ended 31 July 2025, which comprise the statement of financial position and the related notes from the company's accounting records and from information and explanations you have given us. As a practising member firm of ICAS, we are subject to its ethical and other professional requirements which are detailed at www.icas.com/accountspreparationguidance. This report is made solely to the Board of Directors of Harper and Allan Masonry Ltd, as a body. Our work has been undertaken solely to prepare for your approval the financial statements of Harper and Allan Masonry Ltd and state those matters that we have agreed to state to you, as a body, in this report in accordance with the requirements of ICAS as detailed at www.icas.com/accountspreparationguidance. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Harper and Allan Masonry Ltd and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Harper and Allan Masonry Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Harper and Allan Masonry Ltd. You consider that Harper and Allan Masonry Ltd is exempt from the statutory audit requirement for the year. We have not been instructed to carry out an audit or a review of the financial statements of Harper and Allan Masonry Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

RITSONS Chartered Accountants

26-30 Marine Place Buckie Moray AB56 1UT

4 November 2025

HARPER AND ALLAN MASONRY LTD

STATEMENT OF FINANCIAL POSITION

31 July 2025

	2025	2024
Note	£	£

FIXED ASSETS

Tangible assets	5	300,503	308,769

CURRENT ASSETS

Debtors	6	203,550	322,500
Cash at bank and in hand		936,913	909,765
		------------	------------
		1,140,463	1,232,265

CREDITORS: amounts falling due within one year	7	235,345	274,629
		------------	------------
NET CURRENT ASSETS		905,118	957,636
		------------	------------
TOTAL ASSETS LESS CURRENT LIABILITIES		1,205,621	1,266,405

CREDITORS: amounts falling due after more than one year	8	–	30,843

PROVISIONS

Taxation including deferred tax	72,126	77,193
	------------	------------
NET ASSETS	1,133,495	1,158,369
	------------	------------

CAPITAL AND RESERVES

Called up share capital	2	2
Profit and loss account	1,133,493	1,158,367
	------------	------------
SHAREHOLDERS FUNDS	1,133,495	1,158,369
	------------	------------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the income statement has not been delivered.

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

Directors' responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;

- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

HARPER AND ALLAN MASONRY LTD

STATEMENT OF FINANCIAL POSITION (continued)

31 July 2025

These financial statements were approved by the board of directors and authorised for issue on 4 November 2025 , and are signed on behalf of the board by:

Mr S Harper	Mr A G Allan
Director	Director

Company registration number: SC510941

HARPER AND ALLAN MASONRY LTD

NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 31 JULY 2025

1. General information

The company is a private company limited by shares, registered in Scotland. The address of the registered office is 26-30 Marine Place, Buckie, Moray, AB56 1UT.

2. Statement of compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Turnover

The turnover shown in the detailed income statement represents amounts invoiced during the year, exclusive of Value Added Tax. In respect of long-term contracts and contracts for on-going services, turnover represents the value of work done in the year, including estimates of amounts not invoiced. Turnover in respect of long-term contracts and contracts for on-going services is recognised by reference to the stage of completion.

Taxation

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets are initially recorded at cost.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

Plant & Machinery	-	15% reducing balance
Motor Vehicles	-	25% reducing balance
Equipment	-	15% reducing balance

Hire purchase agreements

Assets held under hire purchase agreements are capitalised and disclosed under tangible fixed assets at their fair value. The capital element of the future payments is treated as a liability and the interest is charged to the income statement on a straight line basis.

Financial instruments

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

4. Employee numbers

The average number of persons employed by the company during the year amounted to 15 (2024: 14 ).

5. Tangible assets

	Plant and machinery	Motor vehicles	Equipment	Total
	£	£	£	£
Cost
At 1 August 2024	205,948	332,436	7,079	545,463
Additions	11,809	76,046	–	87,855
Disposals	( 6,075)	( 49,775)	–	( 55,850)
	---------	---------	-------	---------
At 31 July 2025	211,682	358,707	7,079	577,468
	---------	---------	-------	---------
Depreciation
At 1 August 2024	60,420	172,923	3,351	236,694
Charge for the year	22,949	55,783	559	79,291
Disposals	( 1,686)	( 37,334)	–	( 39,020)
	---------	---------	-------	---------
At 31 July 2025	81,683	191,372	3,910	276,965
	---------	---------	-------	---------
Carrying amount
At 31 July 2025	129,999	167,335	3,169	300,503
	---------	---------	-------	---------
At 31 July 2024	145,528	159,513	3,728	308,769
	---------	---------	-------	---------

Finance leases and hire purchase contracts

Included within the carrying value of tangible assets are the following amounts relating to assets held under finance leases or hire purchase agreements:

	Plant and machinery	Motor vehicles	Total
	£	£	£
At 31 July 2025	12,400	–	12,400
	--------	----	--------
At 31 July 2024	39,525	28,892	68,417
	--------	--------	--------

6. Debtors

	2025	2024
	£	£
Trade debtors	199,526	318,705
Other debtors	4,024	3,795
	---------	---------
	203,550	322,500
	---------	---------

7. Creditors: amounts falling due within one year

	2025	2024
	£	£
Trade creditors	37,615	53,820
Corporation tax	92,775	108,282
Social security and other taxes	89,931	81,148
Other creditors	15,024	31,379
	---------	---------
	235,345	274,629
	---------	---------

8. Creditors: amounts falling due after more than one year

	2025	2024
	£	£
Other creditors	–	30,843
	----	--------

9. Related party transactions

At the 31 July 2025, the company owed the directors £624 (2024: £124) by way of a directors loan account.