REGISTERED NUMBER: 05556042 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 August 2025

for

Harrop & Associates (Marple) Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

to

5

DIRECTORS:

Dr D R Harrop

J C R Harrop

SECRETARY:

Dr D R Harrop

REGISTERED OFFICE:

12 Ham Lane

Shaldon

Teignmouth

TQ14 0HW

REGISTERED NUMBER:

05556042 (England and Wales)

ACCOUNTANTS:

IN Accountancy Limited

2 Station View

Bramhall Moor Lane

Hazel Grove

Stockport

Cheshire

SK7 5ER

FIXED ASSETS

Tangible assets

4

13,688

27,375

Investment property

5

1,430,000

1,430,000

1,443,688

1,457,375

CURRENT ASSETS

Cash at bank

504,042

112,036

CREDITORS

Amounts falling due within one year

6

553,692

222,713

NET CURRENT LIABILITIES

(49,650

)

(110,677

)

TOTAL ASSETS LESS CURRENT LIABILITIES

1,394,038

1,346,698

PROVISIONS FOR LIABILITIES

91,088

94,510

NET ASSETS

1,302,950

1,252,188

CAPITAL AND RESERVES

Called up share capital

1,000

1,000

Retained earnings

1,301,950

1,251,188

SHAREHOLDERS' FUNDS

1,302,950

1,252,188

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 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 22 December 2025 and were signed on its behalf by:

Dr D R Harrop - Director

1.	STATUTORY INFORMATION

Harrop & Associates (Marple) 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 as modified by the revaluation of certain assets.

The financial statements are prepared in sterling which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

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 cost

Investment property

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. The surplus or deficit on revaluation is recognised in profit and loss.

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.

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 2 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 September 2024

and 31 August 2025

66,503

DEPRECIATION

At 1 September 2024

39,128

Charge for year

13,687

At 31 August 2025

52,815

NET BOOK VALUE

At 31 August 2025

13,688

At 31 August 2024

27,375

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 September 2024

and 31 August 2025

1,430,000

NET BOOK VALUE

At 31 August 2025

1,430,000

At 31 August 2024

1,430,000

Fair value at 31 August 2025 is represented by:

£

Valuation in 2021

350,666

Cost

1,079,334

1,430,000

If investment properties had not been revalued they would have been included at the following historical cost:

31.8.25

31.8.24

£

£

Cost

1,079,334

1,079,334

Investment property was valued on an open market basis basis on 10 August 2021 by Ian Tonge Property Services Limited .

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.25

31.8.24

£

£

Taxation and social security

19,540

29,100

Other creditors

534,152

193,613

553,692

222,713

7.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is Dr D R Harrop.