IRIS Accounts Production v26.1.10.61 10147029 director 1.4.25 31.3.26 31.3.26 0 0 false true false false true false Fair value model iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 10147029 2025-03-31 10147029 2026-03-31 10147029 2025-04-01 2026-03-31 10147029 2024-03-31 10147029 2024-04-01 2025-03-31 10147029 2025-03-31 10147029 ns15:EnglandWales 2025-04-01 2026-03-31 10147029 ns14:PoundSterling 2025-04-01 2026-03-31 10147029 ns10:Director1 2025-04-01 2026-03-31 10147029 ns10:PrivateLimitedCompanyLtd 2025-04-01 2026-03-31 10147029 ns10:SmallEntities 2025-04-01 2026-03-31 10147029 ns10:AuditExempt-NoAccountantsReport 2025-04-01 2026-03-31 10147029 ns10:SmallCompaniesRegimeForDirectorsReport 2025-04-01 2026-03-31 10147029 ns10:SmallCompaniesRegimeForAccounts 2025-04-01 2026-03-31 10147029 ns10:FullAccounts 2025-04-01 2026-03-31 10147029 ns10:CompanySecretary1 2025-04-01 2026-03-31 10147029 ns10:RegisteredOffice 2025-04-01 2026-03-31 10147029 ns5:CurrentFinancialInstruments 2026-03-31 10147029 ns5:CurrentFinancialInstruments 2025-03-31 10147029 ns5:ShareCapital 2026-03-31 10147029 ns5:ShareCapital 2025-03-31 10147029 ns5:RetainedEarningsAccumulatedLosses 2026-03-31 10147029 ns5:RetainedEarningsAccumulatedLosses 2025-03-31 10147029 ns5:PlantMachinery 2025-03-31 10147029 ns5:PlantMachinery 2025-04-01 2026-03-31 10147029 ns5:PlantMachinery 2026-03-31 10147029 ns5:PlantMachinery 2025-03-31 10147029 ns5:RetainedEarningsAccumulatedLosses 2025-03-31 10147029 ns5:RetainedEarningsAccumulatedLosses 2025-04-01 2026-03-31 10147029 ns10:Director1 1 2025-03-31 10147029 ns10:Director1 1 2024-03-31 10147029 ns10:Director1 1 2025-04-01 2026-03-31 10147029 ns10:Director1 1 2024-04-01 2025-03-31 10147029 ns10:Director1 1 2026-03-31 10147029 ns10:Director1 1 2025-03-31

REGISTERED NUMBER: 10147029 (England and Wales)

| UNAUDITED FINANCIAL STATEMENTS |

| FOR THE YEAR ENDED 31 MARCH 2026 |

| FOR |

| HARPER JAMES DEVELOPMENTS LIMITED |

HARPER JAMES DEVELOPMENTS LIMITED (REGISTERED NUMBER: 10147029)

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 4 |

HARPER JAMES DEVELOPMENTS LIMITED

COMPANY INFORMATION

FOR THE YEAR ENDED 31 MARCH 2026

| DIRECTOR: | W J Harper

| SECRETARY: |

| REGISTERED OFFICE: | Oak Barn

| Stock Hill

| Littleton-Upon-Severn

| Bristol

| BS35 1NL

| REGISTERED NUMBER: | 10147029 (England and Wales)

| ACCOUNTANTS: | Keller & Co

| 367b Church Road

| Frampton Cotterell

| Bristol

| BS36 2AQ

HARPER JAMES DEVELOPMENTS LIMITED (REGISTERED NUMBER: 10147029)

BALANCE SHEET

31 MARCH 2026

| 2026 |  | 2025

| Notes | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 704 |  | 1,254 |  |

Investment property | 5 | 655,833 |  | 655,833 |  |

656,537 |  | 657,087 |  |

CURRENT ASSETS

Cash at bank | 2,183 |  | 2,369 |  |

CREDITORS

Amounts falling due within one year | 6 | (610,781 | ) | (546,271 | ) |

NET CURRENT LIABILITIES | (608,598 | ) | (543,902 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | 47,939 |  | 113,185 |  |

ACCRUALS AND DEFERRED INCOME | - |  | (900 | ) |

NET ASSETS | 47,939 |  | 112,285 |  |

CAPITAL AND RESERVES

Called up share capital | 100 |  | 100 |  |

Retained earnings | 7 | 47,839 |  | 112,185 |  |

47,939 |  | 112,285 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

HARPER JAMES DEVELOPMENTS LIMITED (REGISTERED NUMBER: 10147029)

BALANCE SHEET - continued

31 MARCH 2026

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 director and authorised for issue on 27 May 2026 and were signed by:

W J Harper - Director

HARPER JAMES DEVELOPMENTS LIMITED (REGISTERED NUMBER: 10147029)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

1. | STATUTORY INFORMATION

| Harper James Developments 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.

| Tangible fixed assets

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

| 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.

| 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.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was NIL (2025 - NIL).

HARPER JAMES DEVELOPMENTS LIMITED (REGISTERED NUMBER: 10147029)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 MARCH 2026

4. | TANGIBLE FIXED ASSETS

| Plant and

| machinery

| etc

£ |

| COST

| At 1 April 2025

| and 31 March 2026 | 1,666 |  |

| DEPRECIATION

| At 1 April 2025 | 412 |  |

| Charge for year | 550 |  |

| At 31 March 2026 | 962 |  |

| NET BOOK VALUE

| At 31 March 2026 | 704 |  |

| At 31 March 2025 | 1,254 |  |

5. | INVESTMENT PROPERTY

| Total

£ |

| FAIR VALUE

| At 1 April 2025

| and 31 March 2026 | 655,833 |  |

| NET BOOK VALUE

| At 31 March 2026 | 655,833 |  |

| At 31 March 2025 | 655,833 |  |

6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2026 | 2025 |

£ | £ |

| Other creditors | 610,781 |  | 546,271 |  |

7. | RESERVES

| Retained

| earnings

£ |

| At 1 April 2025 | 112,185 |  |

| Deficit for the year | (63,346 | ) |

| Dividends | (1,000 | ) |

| At 31 March 2026 | 47,839 |  |

HARPER JAMES DEVELOPMENTS LIMITED (REGISTERED NUMBER: 10147029)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 MARCH 2026

8. | DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

| The following advances and credits to a director subsisted during the years ended 31 March 2026 and 31 March 2025:

2026 | 2025 |

£ | £ |

| W J Harper

| Balance outstanding at start of year | 15,000 |  | - |  |

| Amounts advanced | 40,000 |  | 17,500 |  |

| Amounts repaid | - |  | (2,500 | ) |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of year | 55,000 |  | 15,000 |  |