HARROGATE TAP LIMITED

HARROGATE TAP LIMITED Accountants' Report For the year ended 31 March 2025
Report to the directors on the preparation of the unaudited statutory accounts of HARROGATE TAP LIMITED for the year ended 31 March 2025. In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of HARROGATE TAP LIMITED for the year ended 31 March 2025 which comprise of the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity 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 the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://rulebook.accaglobal.com/. This report is made solely to the Board of Directors of HARROGATE TAP LIMITED, as a body, in accordance with the terms of our engagement letter dated 17 December 2025. Our work has been undertaken solely to prepare for your approval the accounts of HARROGATE TAP LIMITED and state those matters that we have agreed to state to the Board of Directors of HARROGATE TAP LIMITED, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/factsheet163. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than HARROGATE TAP LIMITED and its Board of Directors as a body for our work or for this report. It is your duty to ensure that HARROGATE TAP LIMITED has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of HARROGATE TAP LIMITED. You consider that HARROGATE TAP LIMITED 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 accounts of HARROGATE TAP LIMITED. 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 accounts 31 March 2025. .................................................... Holdsworth Accountants Ltd Omega Court 350 Cemetery Road Sheffield S11 8FT 17 December 2025 2

HARROGATE TAP LIMITED
Accountants' Report
For the year ended 31 March 2025

Report to the directors on the preparation of the unaudited statutory accounts of HARROGATE TAP LIMITED for the year ended 31 March 2025.
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of HARROGATE TAP LIMITED for the year ended 31 March 2025 which comprise of the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity 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 the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at
http://rulebook.accaglobal.com/.
This report is made solely to the Board of Directors of HARROGATE TAP LIMITED, as a body, in accordance with the terms of our engagement letter dated 17 December 2025. Our work has been undertaken solely to prepare for your approval the accounts of HARROGATE TAP LIMITED and state those matters that we have agreed to state to the Board of Directors of HARROGATE TAP LIMITED, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/factsheet163. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than HARROGATE TAP LIMITED and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that HARROGATE TAP LIMITED has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of HARROGATE TAP LIMITED. You consider that HARROGATE TAP LIMITED 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 accounts of HARROGATE TAP LIMITED. 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 accounts
31 March 2025.

....................................................

Holdsworth Accountants Ltd
Omega Court
350 Cemetery Road
Sheffield
S11 8FT
17 December 2025

HARROGATE TAP LIMITED
Statement of Financial Position
As at 31 March 2025

	Notes	2025 £	2024 £
Fixed assets
Tangible fixed assets	3	94,254	106,077
		94,254	106,077
Current assets
Stocks	4	11,064	11,183
Debtors	5	49,167	54,623
Cash at bank and in hand		76,575	65,917
		136,806	131,723
Creditors: amount falling due within one year	6	(87,750)	(83,338)
Net current assets		49,056	48,385

Total assets less current liabilities		143,310	154,462
Creditors: amount falling due after more than one year	7	(63,786)	(79,286)
Provisions for liabilities	8	(20,516)	(22,802)
Net assets		59,008	52,374

Capital and reserves
Called up share capital	9	100	100
Profit and loss account		58,908	52,274
Shareholders' funds		59,008	52,374

For the year ended 31 March 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 accounts for the year in question in accordance with section 476.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

These 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 to the Registrar of Companies.

The financial statements were approved by the board of directors on 17 December 2025 and were signed on its behalf by:

-------------------------------
Jonathan Holdsworth
Director

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James Hawksworth
Director

HARROGATE TAP LIMITED
Notes to the Financial Statements
For the year ended 31 March 2025

General Information

HARROGATE TAP LIMITED is a private company, limited by shares, registered in England and Wales, registration number 08451805, registration address HOME FARM, MELBOURNE , YORK, YO42 4SX.

The presentation currency is £ sterling.

Accounting policies

Significant accounting policies

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)

Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

Deferred taxation

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.
Deferred tax is measured using 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.
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.
Current and deferred tax assets and liabilities are not discounted.

Tangible fixed assets

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Plant and Machinery	10% Reducing Balance
Fixtures and Fittings	10% Reducing Balance
Equipment	10% Reducing Balance

Stocks

Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.

Provisions

Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.

2.	Average number of employees Average number of employees during the year was 11 (2024 : 13).

Tangible fixed assets

Cost or valuation	Plant and Machinery	Fixtures and Fittings	Equipment	Total
	£	£	£	£
At 01 April 2024	52,495	210,028	26,449	288,972
Additions	-	225	-	225
Disposals	-	-	-	-
At 31 March 2025	52,495	210,253	26,449	289,197
Depreciation
At 01 April 2024	33,266	135,050	14,579	182,895
Charge for year	2,124	8,952	972	12,048
On disposals	-	-	-	-
At 31 March 2025	35,390	144,002	15,551	194,943
Net book values
Closing balance as at 31 March 2025	17,105	66,251	10,898	94,254
Opening balance as at 01 April 2024	19,229	74,978	11,870	106,077

Stocks

	2025 £		2024 £
Stocks	11,064		11,183
	11,064		11,183

Debtors: amounts falling due after one year

	2025 £		2024 £
Intercompany Loan	49,167		54,623
	49,167		54,623

Creditors: amount falling due within one year

	2025 £	2024 £
Trade Creditors	23,483	22,805
Bank Loans & Overdrafts	12,000	12,000
Corporation Tax	14,408	16,028
PAYE & Social Security	4,180	4,224
Accrued Expenses	7,773	6,678
Other Creditors	2,117	1,629
Railway Heritage Trust Grant	3,500	3,500
VAT	20,289	16,474
	87,750	83,338

Creditors: amount falling due after more than one year

	2025 £	2024 £
Bank Loans & Overdrafts	2,000	14,000
Intercompany Loan	34,661	34,661
Railway Heritage Trust Grant	27,125	30,625
	63,786	79,286

Provisions for liabilities

	2025 £		2024 £
Deferred Tax	20,516		22,802
	20,516		22,802

Share Capital

Allotted, called up and fully paid	2025 £		2024 £
100 Class A shares of £1.00 each	100		100
	100		100


Registered Number: 08451805
England and Wales
Unaudited Financial Statements

for the year ended 31 March 2025
for
HARROGATE TAP LIMITED