HARVEST 28 LTD - Filleted accounts

Registered number

16408097

HARVEST 28 LTD

Filleted Accounts

30 April 2026

HARVEST 28 LTD
Registered number:		16408097
Balance Sheet
as at 30 April 2026

Notes			2026
£
Fixed assets
Intangible assets	3		2,400
Tangible assets	4		424
			2,824

Current assets
Cash at bank and in hand		30,739

Creditors: amounts falling due within one year	5	(11,988)

Net current assets			18,751

Total assets less current liabilities			21,575


Provisions for liabilities			(106)


Net assets			21,469

Capital and reserves
Called up share capital			100
Profit and loss account			21,369

Shareholder's funds			21,469

The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his 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 J Minto
Director
Approved by the board on 1 July 2026

HARVEST 28 LTD
Notes to the Accounts
for the period from 25 April 2025 to 30 April 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.

	Intangible fixed assets
	Intangible fixed assets are measured at cost less accumulative amortisation and any accumulative impairment losses.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets at the following rates.

	Plant and machinery			15% reducing balance

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.


2	Employees					2026
Number

	Average number of persons employed by the company					1


3	Intangible fixed assets							£
	Goodwill:

	Cost
	Additions							3,000
	At 30 April 2026							3,000

	Amortisation
	Provided during the period							600
	At 30 April 2026							600

	Net book value
	At 30 April 2026							2,400

	Goodwill is being written off in equal annual instalments over its estimated economic life of 5 years.


4	Tangible fixed assets
								Plant and machinery etc
£
	Cost
	Additions							499
	At 30 April 2026							499

	Depreciation
	Charge for the period							75
	At 30 April 2026							75

	Net book value
	At 30 April 2026							424


5	Creditors: amounts falling due within one year					2026
£

	Trade creditors					959
	Taxation and social security costs					5,258
	Other creditors					5,771
						11,988


6	Loans to directors
	Description and conditions	B/fwd	Paid		Repaid		C/fwd
£			£		£		£
	D J Minto
	Directors loan account	-		(48,502)		54,273		5,771

		-		(48,502)		54,273		5,771


7	Other information

	HARVEST 28 LTD is a private company limited by shares and incorporated in England. Its registered office is:
	4 High Street
	Stanley
	Co Durham
	DH9 0DQ