Harvey Copping & Harrison LLP Filleted accounts for Companies House (small and micro)

REGISTERED NUMBER: OC345077

Harvey Copping & Harrison LLP

Filleted Unaudited Financial Statements

30 September 2025

Harvey Copping & Harrison LLP

Statement of Financial Position

30 September 2025

	30 Sep 25		30 Jun 24
Note	£	£	£	£

Fixed assets

Tangible assets	6		–		82,684

Current assets

Debtors	7	195,166	663,139
Cash at bank and in hand		76,302	294
		---------	---------
		271,468	663,433

Creditors: amounts falling due within one year	8	175,775		201,154
		---------		---------
Net current assets			95,693		462,279
			--------		---------
Total assets less current liabilities			95,693		544,963

Creditors: amounts falling due after more than one year	9	–	123,255
		--------	---------
Net assets		95,693	421,708
		--------	---------

Represented by:

Loans and other debts due to members

Other amounts	11		95,691		421,706

Members' other interests

Members' capital classified as equity	2	2
Other reserves	–	–
	--------	---------
	95,693	421,708
	--------	---------

Total members' interests

Loans and other debts due to members	11	95,691	421,706
Members' other interests		2	2
		--------	---------
		95,693	421,708
		--------	---------

These financial statements have been prepared and delivered in accordance with the provisions applicable to LLPs subject to the small LLPs' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006 (as applied to LLPs), the statement of comprehensive income has not been delivered.

Harvey Copping & Harrison LLP

Statement of Financial Position (continued)

30 September 2025

For the period ending 30 September 2025 the LLP was entitled to exemption from audit under section 477 of the Companies Act 2006 (as applied by The Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008) relating to small LLPs.

The members acknowledge their responsibilities for complying with the requirements of the Act (as applied to LLPs) with respect to accounting records and the preparation of financial statements .

These financial statements were approved by the members and authorised for issue on 28 January 2026 , and are signed on their behalf by:

A J Vanner

Designated Member

Registered number: OC345077

Harvey Copping & Harrison LLP

Notes to the Financial Statements

Period from 1 July 2024 to 30 September 2025

1.	General information

The LLP is registered in England and Wales. The address of the registered office is De Burgh House, Market Road, Wickford, Essex, SS12 0BB, England.

2.	Statement of compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland', and the requirements of the Statement of Recommended Practice 'Accounting by Limited Liability Partnerships' issued in December 2018 (SORP 2018).

3.	Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Government grants

Government grants are recognised at the fair value of the asset received or receivable. Grants are not recognised until there is reasonable assurance that the LLP will comply with the conditions attaching to them and the grants will be received.

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for goods supplied and services rendered, stated net of discounts and of Value Added Tax. Turnover is recognised when the LLP has performed services in accordance with the agreement with the relevant client and has obtained a right to consideration for those services. Where such income has not been billed at the year end it is included in work in progress.

Members' participation rights

Members' participation rights are the rights of a member against the LLP that arise under the members' agreement (for example, in respect of amounts subscribed or otherwise contributed, remuneration and profits).

Members' participation rights in the earnings or assets of the LLP are analysed between those that are, from the LLP's perspective, either a financial liability or equity, in accordance with Section 22 of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland', and the requirements of the Statement of Recommended Practice 'Accounting by Limited Liability Partnerships'. A member's participation right results in a liability unless the right to any payment is discretionary on the part of the LLP.

Amounts subscribed or otherwise contributed by members, for example members' capital, are classed as equity if the LLP has an unconditional right to refuse payment to members. If the LLP does not have such an unconditional right, such amounts are classified as liabilities.

Where profits are automatically divided as they arise, so the LLP does not have an unconditional right to refuse payment, the amounts arising that are due to members are in the nature of liabilities. They are therefore treated as an expense in the statement of comprehensive income in the relevant year. To the extent that they remain unpaid at the year end, they are shown as liabilities in the statement of financial position.

Conversely, where profits are divided only after a decision by the LLP or its representative, so that the LLP has an unconditional right to refuse payment, such profits are classed as an appropriation of equity rather than as an expense. They are therefore shown as a residual amount available for discretionary division among members in the statement of comprehensive income and are equity appropriations in the statement of financial position.

Other amounts applied to members, for example remuneration paid under an employment contract and interest on capital balances, are treated in the same way as all other divisions of profits, as described above, according to whether the LLP has, in each case, an unconditional right to refuse payment.

All amounts due to members that are classified as liabilities are presented in the statement of financial position within 'Loans and other debts due to members' and are charged to the statement of comprehensive income within 'Members' remuneration charged as an expense'. Amounts due to members that are classified as equity are shown in the statement of financial position within 'Members' other interests'.

Amortisation

Amortisation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful life of that asset as follows:

	Goodwill	-	10% straight line

If there is an indication that there has been a significant change in amortisation rate, useful life or residual value of an intangible asset, the amortisation is revised prospectively to reflect the new estimates.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

Plant and Machinery	-	25% straight line
Motor Vehicles	-	25% reducing balance

Finance leases and hire purchase contracts

Assets held under finance leases and hire purchase contracts are recognised in the statement of financial position as assets and liabilities at the lower of the fair value of the assets and the present value of the minimum lease payments, which is determined at the inception of the lease term. Any initial direct costs of the lease are added to the amount recognised as an asset. Lease payments are apportioned between the finance charges and reduction of the outstanding lease liability using the effective interest method. Finance charges are allocated to each period so as to produce a constant rate of interest on the remaining balance of the liability.

Financial instruments

Financial instruments are classified and accounted for, according to the substance of the contractual arrangement, as either financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

Defined contribution plans

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund. When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised as a finance cost in profit or loss in the period in which it arises.

4.	Employee numbers

The average number of persons employed by the LLP during the period, including the members with contracts of employment, amounted to 32 (2024: 33 ).

5.	Intangible assets

	Goodwill
	£
Cost
At 1 July 2024 and 30 September 2025	125,000
	---------
Amortisation
At 1 July 2024 and 30 September 2025	125,000
	---------
Carrying amount
At 30 September 2025	–
	---------
At 30 June 2024	–
	---------

6.	Tangible assets

	Plant and machinery	Motor vehicles	Total
	£	£	£
Cost
At 1 July 2024	54,455	100,710	155,165
Disposals	( 54,455)	( 100,710)	( 155,165)
	--------	---------	---------
At 30 September 2025	–	–	–
	--------	---------	---------
Depreciation
At 1 July 2024	53,681	18,800	72,481
Charge for the period	662	20,477	21,139
Disposals	( 54,343)	( 39,277)	( 93,620)
	--------	---------	---------
At 30 September 2025	–	–	–
	--------	---------	---------
Carrying amount
At 30 September 2025	–	–	–
	--------	---------	---------
At 30 June 2024	774	81,910	82,684
	--------	---------	---------

Finance leases and hire purchase contracts

Included within the carrying value of tangible assets are the following amounts relating to assets held under finance leases or hire purchase agreements:

	Motor vehicles
	£
At 30 September 2025	–
	----
At 30 June 2024	81,370
	--------

7.	Debtors

	30 Sep 25	30 Jun 24
	£	£
Trade debtors and work in progress	162,488	643,906
Other debtors	32,678	19,233
	---------	---------
	195,166	663,139
	---------	---------

8. Creditors: amounts falling due within one year

	30 Sep 25	30 Jun 24
	£	£
Bank loans and overdrafts	70,163	94,815
Trade creditors	–	669
Social security and other taxes	94,048	83,722
Other creditors	11,564	21,948
	---------	---------
	175,775	201,154
	---------	---------

9. Creditors: amounts falling due after more than one year

	30 Sep 25	30 Jun 24
	£	£
Bank loans and overdrafts	–	43,333
Other creditors	–	79,922
	----	---------
	–	123,255
	----	---------

10.	Finance leases and hire purchase contracts

The total future minimum lease payments under finance leases and hire purchase contracts are as follows:

	30 Sep 25	30 Jun 24
	£	£
Not later than 1 year	–	14,351
Later than 1 year and not later than 5 years	–	79,922
	----	--------
	–	94,273
	----	--------

11.	Loans and other debts due to members

	30 Sep 25	30 Jun 24
	£	£
Amounts owed to members in respect of profits	95,691	421,706
	--------	---------

12.	Operating leases

The total future minimum lease payments under non-cancellable operating leases are as follows:

	30 Sep 25	30 Jun 24
	£	£
Not later than 1 year	–	5,453
	----	-------

13.	Other financial commitments

The company's loan facilities are secured by a fixed and floating charge over all assets.