REGISTERED NUMBER: 06081150 (England and Wales)

Unaudited Financial Statements

for the Year Ended 28 February 2025

for

Harpoint Builders Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

D Sloan

P J Cox

SECRETARY:

D Sloan

REGISTERED OFFICE:

The Shrubbery

14 Church Street

Whitchurch

Hampshire

RG28 7AB

REGISTERED NUMBER:

06081150 (England and Wales)

ACCOUNTANTS:

Wheeler & Co Ltd

Chartered Accountants

The Shrubbery

14 Church Street

Whitchurch

Hampshire

RG28 7AB

FIXED ASSETS

Tangible assets

4

15,736

10,127

CURRENT ASSETS

Debtors

5

90,152

90,152

Cash at bank

156,129

179,997

246,281

270,149

CREDITORS

Amounts falling due within one year

6

80,352

61,265

NET CURRENT ASSETS

165,929

208,884

TOTAL ASSETS LESS CURRENT LIABILITIES

181,665

219,011

CAPITAL AND RESERVES

Called up share capital

200

200

Retained earnings

181,465

218,811

SHAREHOLDERS' FUNDS

181,665

219,011

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28 February 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 28 February 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 17 November 2025 and were signed on its behalf by:

P J Cox - Director

D Sloan - Director

1.	STATUTORY INFORMATION

Harpoint Builders 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

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

Tangible fixed assets

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

Plant and machinery etc

-

25% on reducing balance

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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 balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 5 (2024 - 7 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 March 2024

46,912

Additions

8,950

At 28 February 2025

55,862

DEPRECIATION

At 1 March 2024

36,785

Charge for year

3,341

At 28 February 2025

40,126

NET BOOK VALUE

At 28 February 2025

15,736

At 29 February 2024

10,127

5.

DEBTORS

2025

2024

£

£

Amounts falling due within one year:

Other debtors

2,609

2,609

Amounts falling due after more than one year:

Harpoint Properties

87,543

87,543

Aggregate amounts

90,152

90,152

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

17,986

12,314

Tax

-

39,937

Social security and other taxes

1,466

3,920

VAT

56,626

3,601

Other creditors

2,839

58

Directors' current accounts

60

60

Accrued expenses

1,375

1,375

80,352

61,265

7.	RELATED PARTY DISCLOSURES

Other debtors includes £87,542 due from Harpoint Properties Ltd, a company in which Mr Sloan and Mr Cox are directors.