HARVEY M AND A LTD


Directors	HARVEY, Barrie
	VICKERS, Elizabeth Joy


Registered Address	12-13 Lansdowne Terrace
	Newcastle Upon Tyne
	NE3 1HN


Registered Number	05495915 (England and Wales)

Balance Sheet as at
31 March 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Tangible assets	3		1,317		557
Investments	4		3,070,471		3,070,471
			3,071,788		3,071,028
Current assets
Debtors	5	24,069		98,754
Cash at bank and on hand		412,454		197,094
		436,523		295,848
Creditors amounts falling due within one year	6	(818,425)		(920,073)
Net current assets (liabilities)			(381,902)		(624,225)
Total assets less current liabilities			2,689,886		2,446,803
Creditors amounts falling due after one year	7		(19,417)		(25,767)
Provisions for liabilities			(51,125)		(60,147)
Net assets			2,619,344		2,360,889
Capital and reserves
Called up share capital			9,200		9,200
Share premium			171,020		171,020
Profit and loss account			2,439,124		2,180,669
Shareholders' funds			2,619,344		2,360,889

The company was entitled to exemption from audit for this reporting period 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 Directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.
The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved and authorised for issue by the Board of Directors on 8 December 2025, and are signed on its behalf by:

HARVEY, Barrie
Director
Registered Company No. 05495915

HARVEY M AND A LTD

Notes to the Financial Statements
for the year ended 31 March 2025

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Revenue from sale of goods
	Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

Revenue from sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Current taxation
	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
	Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

Deferred tax

Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Tangible fixed assets and depreciation
	Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:


		Reducing balance (%)
	Office Equipment	25

	Investments
	Investment property, which is property held to earn rentals and/or for capital appreciation, is initially recognised at cost, which includes the purchase cost and any directly attributable expenditure. Subsequently it is measured at fair value at the reporting end date. Changes in fair value are recognised in profit or loss.

2.	Average number of employees


		2025		2024
	Average number of employees during the year	2		2

3.	Tangible fixed assets

		Total
		£
	Cost or valuation
	At 01 April 24	1,331
	Additions	899
	At 31 March 25	2,230
	Depreciation and impairment
	At 01 April 24	774
	Charge for year	139
	At 31 March 25	913
	Net book value
	At 31 March 25	1,317
	At 31 March 24	557

4.	Fixed asset investments
	The Directors are of the opinion that there has been no change in the fair value of the properties in the last year.

		Total
		£
	Cost or valuation
	At 01 April 24	3,070,471
	At 31 March 25	3,070,471
	Net book value
	At 31 March 25	3,070,471
	At 31 March 24	3,070,471

5.	Debtors: amounts due within one year

	2025	2024
	£	£
Trade debtors / trade receivables	24,069	94,043
Prepayments and accrued income	-	4,711
Total	24,069	98,754

6.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	152	6,340
Bank borrowings and overdrafts	6,480	6,480
Taxation and social security	63,171	119,838
Other creditors	748,622	787,415
Total	818,425	920,073

7.	Creditors: amounts due after one year

	2025	2024
	£	£
Bank borrowings and overdrafts	19,417	25,767
Total	19,417	25,767