REGISTERED NUMBER: 04061738 (England and Wales)

GARETH HARPER ASSOCIATES LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 AUGUST 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr G D Harper

Mrs J F Harper

Miss R C Harper

SECRETARY:

Mrs J F Harper

REGISTERED OFFICE:

Ryecroft

Rectory Lane

Meonstoke

Southampton

Hampshire

SO32 3NF

REGISTERED NUMBER:

04061738 (England and Wales)

ACCOUNTANTS:

Morris Crocker

Chartered Accountants

Lake House

2 Port Way

Port Solent

Hampshire

PO6 4TY

BANKERS:

National Westminster Bank plc

4 High Street

Petersfield

Hampshire

GU32 3JF

FIXED ASSETS

Tangible assets

4

799

13,316

Investment property

5

-

240,000

799

253,316

CURRENT ASSETS

Debtors

6

25,507

26,599

Investments

7

65,890

65,890

Cash at bank

716,623

511,706

808,020

604,195

CREDITORS

Amounts falling due within one year

8

55,033

40,013

NET CURRENT ASSETS

752,987

564,182

TOTAL ASSETS LESS CURRENT LIABILITIES

753,786

817,498

PROVISIONS FOR LIABILITIES

200

27,252

NET ASSETS

753,586

790,246

CAPITAL AND RESERVES

Called up share capital

700

700

Capital redemption reserve

(200,800

)

(100,800

)

Other reserves

-

71,768

Retained earnings

953,686

818,578

SHAREHOLDERS' FUNDS

753,586

790,246

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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 22 May 2026 and were signed on its behalf by:

Mr G D Harper - Director

1.	STATUTORY INFORMATION

Gareth Harper Associates 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.

Turnover

Turnover represents the amount derived from the provision of services falling within the company's ordinary activities, after deduction of any discounts. The revenue is recognised at the point when the company satisfies a performance obligation to a customer as agreed.

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

-

20% on cost and straight line over 3 years

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

Financial instruments

The company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade and other accounts receivable and payable, loans from banks and other third parties and loans to related parties and investments in non-puttable ordinary shares.

Trade and other debtors

Short term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment

Cash and cash equivalents

Cash and cash equivalents comprise cash at bank and on hand, deposits with banks and other short-term highly liquid investments and bank overdrafts. In the balance sheet, bank overdrafts are shown within borrowings or current liabilities.

Trade and other creditors

Short term trade creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and 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.

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 3 (2024 - 3 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 September 2024

79,419

Additions

899

At 31 August 2025

80,318

DEPRECIATION

At 1 September 2024

66,103

Charge for year

13,416

At 31 August 2025

79,519

NET BOOK VALUE

At 31 August 2025

799

At 31 August 2024

13,316

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 September 2024

240,000

Disposals

(240,000

)

At 31 August 2025

-

NET BOOK VALUE

At 31 August 2025

-

At 31 August 2024

240,000

The directors' consider that there has been no change in the fair value of the investment property at 31 August 2024.

Fair value at 31 August 2025 is represented by:

£

Valuation in 2020

15,000

Valuation in 2024

80,691

95,691

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

25,197

25,954

Other debtors

310

645

25,507

26,599

7.	CURRENT ASSET INVESTMENTS

2025

2024

£

£

Unlisted investments

65,890

65,890

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

-

724

Trade creditors

581

697

Taxation and social security

47,543

33,854

Other creditors

6,909

4,738

55,033

40,013