REGISTERED NUMBER: 06495880 (England and Wales)

HARPER MECHANICAL LIMITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

J S Dulay

A S Dulay

REGISTERED OFFICE:

Cash's Business Centre

1st Floor

228 Widdrington Road

Coventry

West Midlands

CV1 4PB

REGISTERED NUMBER:

06495880 (England and Wales)

ACCOUNTANTS:

Shah & Co (Accountants) Ltd

Chartered Certified Accountants

Cash's Business Centre

1st Floor

228 Widdrington Road

Coventry

West Midlands

CV1 4PB

FIXED ASSETS

Tangible assets

4

53,849

54,881

CURRENT ASSETS

Stocks

5

1,314

6,496

Debtors

6

-

2,590

Cash in hand

3,093

264

4,407

9,350

CREDITORS

Amounts falling due within one year

7

(53,930

)

(32,243

)

NET CURRENT LIABILITIES

(49,523

)

(22,893

)

TOTAL ASSETS LESS CURRENT LIABILITIES

4,326

31,988

CREDITORS

Amounts falling due after more than one year

8

(4,647

)

(10,924

)

NET (LIABILITIES)/ASSETS

(321

)

21,064

CAPITAL AND RESERVES

Called up share capital

1,000

1,000

Retained earnings

9

(1,321

)

20,064

SHAREHOLDERS' FUNDS

(321

)

21,064

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 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 22 June 2026 and were signed on its behalf by:

J S Dulay - Director

1.	STATUTORY INFORMATION

HARPER MECHANICAL 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.

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

-

15% on reducing balance

Fixtures and fittings

-

15% on reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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

Improvements

Fixtures

to

Plant and

and

property

machinery

fittings

Totals

£

£

£

£

COST

At 1 October 2024

and 30 September 2025

48,000

49,768

2,308

100,076

DEPRECIATION

At 1 October 2024

-

43,174

2,021

45,195

Charge for year

-

989

43

1,032

At 30 September 2025

-

44,163

2,064

46,227

NET BOOK VALUE

At 30 September 2025

48,000

5,605

244

53,849

At 30 September 2024

48,000

6,594

287

54,881

5.

STOCKS

30.9.25

30.9.24

£

£

Stocks

1,314

6,496

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.9.25

30.9.24

£

£

Prepayments

-

2,590

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.9.25

30.9.24

£

£

Bank loans and overdrafts

2,986

2,071

Trade creditors

760

6,760

Tax

2,913

2,913

Social security and other taxes

299

683

Other creditors

-

2,225

Directors' current accounts

45,542

16,161

Accrued expenses

1,430

1,430

53,930

32,243

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

30.9.25

30.9.24

£

£

Other loans - 2-5 years

4,647

10,924

9.

RESERVES

Retained

earnings

£

At 1 October 2024

20,064

Deficit for the year

(21,385

)

At 30 September 2025

(1,321

)

10.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

Included within the creditors , the amount owed to directors is £45,542 (2024: £16,161) The loans are interest free and with no fixed date of repayment.

11.	RELATED PARTY DISCLOSURES

The rent of £14,600 in respect of the premises, £4,867 was paid to Mr J S Dulay who own 1/3rd of the business premises at 12a Harper road,Coventry, which the directors believe is the market value.

12.	ULTIMATE CONTROLLING PARTY

The company is under the control of its directors and shareholders.