REGISTERED NUMBER: 13734696 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2025

FOR

HARBOUR VIEW CARPENTRY LIMITED

Page

Balance sheet

1

Notes to the financial statements

2

Fixed assets

Tangible assets

4

10,038

12,009

Current assets

Debtors

5

4,640

8,424

Cash at bank

12,909

11,722

17,549

20,146

Creditors

Amounts falling due within one year

6

19,257

21,003

Net current liabilities

(1,708

)

(857

)

Total assets less current liabilities

8,330

11,152

Provisions for liabilities

7

1,907

2,282

Net assets

6,423

8,870

Capital and reserves

Called up share capital

8

1

1

Retained earnings

6,422

8,869

Shareholders' funds

6,423

8,870

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

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 2025 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.

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 director and authorised for issue on 28 August 2026 and were signed by:

Mr M A Guy - Director

1.	Statutory information

Harbour View Carpentry Limited is a private company, limited by shares, registered in England and Wales. The company's registered number is 13734696. The registered office and business address is 24 Phelipps Road, Wimborne, United Kingdom, BH21 3NP.

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 represents amounts received for building and carpentry work, net of VAT.

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

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

25% on reducing balance

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 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.

Financial instruments

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

At each balance sheet date, financial instruments are measured at amortised cost using the effective interest method. Any losses arising from impairment are recognised in the profit and loss account in the period to which they relate.

3.	Employees and directors

The average number of employees during the year was 1 (2024 - 1 ) .

4.	Tangible fixed assets

Plant and

Motor

Computer

machinery

vehicles

equipment

Totals

£

£

£

£

Cost

At 1 December 2024

10,781

15,000

643

26,424

Additions

1,375

-

-

1,375

At 30 November 2025

12,156

15,000

643

27,799

Depreciation

At 1 December 2024

5,371

8,672

372

14,415

Charge for year

1,696

1,582

68

3,346

At 30 November 2025

7,067

10,254

440

17,761

Net book value

At 30 November 2025

5,089

4,746

203

10,038

At 30 November 2024

5,410

6,328

271

12,009

5.

Debtors: amounts falling due within one year

2025

2024

£

£

Trade debtors

2,733

4,135

Other debtors

1,506

3,453

VAT

318

836

Prepayments and accrued income

83

-

4,640

8,424

6.

Creditors: amounts falling due within one year

2025

2024

£

£

Trade creditors

537

1,075

Tax

2,908

4,690

Other creditors

972

736

Directors' current accounts

8,043

12,852

Accruals and deferred income

6,797

1,650

19,257

21,003

7.	Provisions for liabilities

2025

2024

£

£

Deferred tax

1,907

2,282

Deferred

tax

£

Balance at 1 December 2024

2,282

Provided during year

(375

)

Balance at 30 November 2025

1,907

8.	Called up share capital

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

1

Ordinary

£1

1

1

9.	Ultimate controlling party

The Company is under the control of the Director, by virtue of their 100% holding of the issued voting share capital of the Company.