Company Registration No. 08327121 (England and Wales)
Harper Stone Properties Ltd
Unaudited accounts
for the year ended 31 March 2025
Harper Stone Properties Ltd
Unaudited accounts
Contents
Harper Stone Properties Ltd
Company Information
for the year ended 31 March 2025
Director
Mr Christopher Brotherton
Company Number
08327121 (England and Wales)
Registered Office
Cca, Sussex Innovation Centre
Science Park Square
Brighton
BN1 9SB
England
Accountants
Collective Concepts Accounting Ltd
Harper Stone Properties Ltd
Statement of financial position
as at 31 March 2025
Tangible assets
11,239
11,591
Cash at bank and in hand
103
100
Creditors: amounts falling due within one year
(359,785)
(262,924)
Net current (liabilities)/assets
(9,097)
34,669
Total assets less current liabilities
2,142
46,260
Creditors: amounts falling due after more than one year
(1,769)
(12,231)
Provisions for liabilities
Called up share capital
1
1
Profit and loss account
372
31,826
Shareholders' funds
373
31,827
For the year ending 31 March 2025 the company was entitled to exemption from audit 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 director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 16 December 2025 and were signed on its behalf by
Mr Christopher Brotherton
Director
Company Registration No. 08327121
Harper Stone Properties Ltd
Notes to the Accounts
for the year ended 31 March 2025
Harper Stone Properties Ltd is a private company, limited by shares, registered in England and Wales, registration number 08327121. The registered office is Cca, Sussex Innovation Centre, Science Park Square, Brighton, BN1 9SB, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. 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.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Motor vehicles
4 years straight line
Fixtures & fittings
4 years straight line
Computer equipment
4 years straight line
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws.
Deferred tax assets and liabilities are not discounted.
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
Harper Stone Properties Ltd
Notes to the Accounts
for the year ended 31 March 2025
4
Tangible fixed assets
Motor vehicles
Fixtures & fittings
Computer equipment
Total
Cost or valuation
At cost
At cost
At cost
At 1 April 2024
10,890
41,340
25,615
77,845
Additions
-
8,698
594
9,292
Disposals
(10,890)
(9,264)
(14,241)
(34,395)
At 31 March 2025
-
40,774
11,968
52,742
At 1 April 2024
5,446
37,451
23,357
66,254
Charge for the year
2,722
4,001
766
7,489
On disposals
(8,168)
(9,831)
(14,241)
(32,240)
At 31 March 2025
-
31,621
9,882
41,503
At 31 March 2025
-
9,153
2,086
11,239
At 31 March 2024
5,444
3,889
2,258
11,591
Amounts falling due within one year
Trade debtors
49,094
13,082
Amounts due from group undertakings etc.
262,044
223,093
Accrued income and prepayments
33,094
7,799
Other debtors
6,353
53,519
6
Creditors: amounts falling due within one year
2025
2024
Bank loans and overdrafts
33,396
34,733
Trade creditors
62,925
24,478
Amounts owed to group undertakings and other participating interests
59,056
50,274
Taxes and social security
26,497
49,297
Other creditors
61,457
11,457
7
Creditors: amounts falling due after more than one year
2025
2024
8
Transactions with related parties
At the end of the year The entity owed by following group companies,
£1,358 (2024: 1,358) by St Kilda.
Harper Stone Properties Ltd
Notes to the Accounts
for the year ended 31 March 2025
Harper Stone Property Ltd is a 100% subsidiary of Tribeca Group Ltd, an entity registered in the UK.
10
Average number of employees
During the year the average number of employees was 13 (2024: 18).