REGISTERED NUMBER: 07706020 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 July 2025

for

Harper Williams Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

Report of the Accountants

7

DIRECTORS:

Mrs B A Williams

G H P Williams

REGISTERED OFFICE:

The Mount

21 High Street

Wellington

Somerset

TA21 8QT

REGISTERED NUMBER:

07706020 (England and Wales)

ACCOUNTANTS:

A Plus Accountancy & Business Solutions Limited

The Mount

21 High Street

Wellington

Somerset

TA21 8QT

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

21,076

27,986

21,076

27,986

CURRENT ASSETS

Stocks

588

2,361

Debtors

6

34,823

28,750

Cash at bank

503

2,214

35,914

33,325

CREDITORS

Amounts falling due within one year

7

26,404

25,178

NET CURRENT ASSETS

9,510

8,147

TOTAL ASSETS LESS CURRENT LIABILITIES

30,586

36,133

CREDITORS

Amounts falling due after more than one year

8

24,380

35,395

NET ASSETS

6,206

738

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

6,106

638

SHAREHOLDERS' FUNDS

6,206

738

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 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 Comprehensive Income has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 23 April 2026 and were signed on its behalf by:

Mrs B A Williams - Director

1.	STATUTORY INFORMATION

Harper Williams 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.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2011, is being amortised evenly over its estimated useful life of ten years.

Tangible fixed assets

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

Office equipment

-

33% on cost

Fixtures & fittings - 15% on reducing balance

Office equipment - 25% on reducing balance and 50% on cost

Stocks

Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 1 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 August 2024

and 31 July 2025

14,500

AMORTISATION

At 1 August 2024

and 31 July 2025

14,500

NET BOOK VALUE

At 31 July 2025

-

At 31 July 2024

-

5.	TANGIBLE FIXED ASSETS

Fixtures

Motor

Office

& fittings

vehicles

equipment

Totals

£

£

£

£

COST

At 1 August 2024

223

60,684

7,237

68,144

Additions

-

-

473

473

Disposals

-

-

(998

)

(998

)

At 31 July 2025

223

60,684

6,712

67,619

DEPRECIATION

At 1 August 2024

196

35,083

4,879

40,158

Charge for year

4

6,400

861

7,265

Eliminated on disposal

-

-

(880

)

(880

)

At 31 July 2025

200

41,483

4,860

46,543

NET BOOK VALUE

At 31 July 2025

23

19,201

1,852

21,076

At 31 July 2024

27

25,601

2,358

27,986

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.7.25

31.7.24

£

£

Trade debtors

9,955

3,128

Other debtors

24,868

25,622

34,823

28,750

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.7.25

31.7.24

£

£

Bank loans and overdrafts

5,000

5,000

Hire purchase contracts

6,014

6,561

Trade creditors

466

294

Taxation and social security

12,941

10,669

Other creditors

1,983

2,654

26,404

25,178

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.7.25

31.7.24

£

£

Bank loans

2,083

7,083

Hire purchase contracts

22,297

28,312

24,380

35,395

9.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31 July 2025 and 31 July 2024:

31.7.25

31.7.24

£

£

Mrs B A Williams

Balance outstanding at start of year

12,640

16,550

Amounts advanced

17,455

14,990

Amounts repaid

(18,000

)

(18,900

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

12,095

12,640

G H P Williams

Balance outstanding at start of year

12,640

16,550

Amounts advanced

17,455

14,990

Amounts repaid

(18,000

)

(18,900

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

12,095

12,640

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Statement of Comprehensive Income and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

As described on the Balance Sheet you are responsible for the preparation of the financial statements for the year ended 31 July 2025 set out on pages two to six and you consider that the company is exempt from an audit.

In accordance with your instructions, we have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and information and explanations supplied to us.

A Plus Accountancy & Business Solutions Limited

The Mount

21 High Street

Wellington

Somerset

TA21 8QT

Date: .............................................