Harper Castle Limited - Filleted accounts

Registered number

09060735

Harper Castle Limited

Filleted Accounts

31 March 2026

Harper Castle Limited
Registered number:		09060735
Balance Sheet
as at 31 March 2026

Notes			2026			2025
£				£
Current assets
Cash at bank and in hand		44,073			41,126

Creditors: amounts falling due within one year	3	(27,493)			(22,566)

Net current assets			16,580			18,560

Net assets			16,580			18,560

Capital and reserves
Called up share capital			100			100
Profit and loss account			16,480			18,460

Shareholders' funds			16,580			18,560

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




D Harper
Director
Approved by the board on 16 June 2026

Harper Castle Limited
Notes to the Accounts
for the year ended 31 March 2026


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Turnover
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price).

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods.


2	Employees	2026		2025
Number			Number

	Average number of persons employed by the company	1		2


3	Creditors: amounts falling due within one year	2026		2025
£			£

	Taxation and social security costs	26,509		22,124
	Other creditors	984		442
		27,493		22,566


4	Other information

	Harper Castle Limited is a private company limited by shares and incorporated in England. Its registered office is:
	9 Swan Close
	South Cerney Cirencester
	Gloucestershire
	GL7 5WP