| Harbour Howff Limited |
| Registered number: |
SC517844 |
| Balance Sheet |
| as at 31 October 2025 |
|
| Notes |
|
|
2025 |
|
|
2024 |
| £ |
£ |
| Fixed assets |
| Tangible assets |
|
|
|
807 |
|
|
949 |
|
| Current assets |
| Debtors |
3 |
|
9,723 |
|
|
7,657 |
| Cash at bank and in hand |
|
|
2,679 |
|
|
2,247 |
|
|
|
12,402 |
|
|
9,904 |
|
| Creditors: amounts falling due within one year |
4 |
|
(13,031) |
|
|
(10,428) |
|
| Net current liabilities |
|
|
|
(629) |
|
|
(524) |
|
| Total assets less current liabilities |
|
|
|
178 |
|
|
425 |
|
| Creditors: amounts falling due after more than one year |
5 |
|
|
(24) |
|
|
(29) |
|
|
|
| Net assets |
|
|
|
154 |
|
|
396 |
|
|
|
|
|
|
|
|
| Capital and reserves |
| Called up share capital |
|
|
|
100 |
|
|
100 |
| Profit and loss account |
|
|
|
54 |
|
|
296 |
|
| Shareholder's funds |
|
|
|
154 |
|
|
396 |
|
|
|
|
|
|
|
|
| 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. |
|
|
|
|
| I Fraser |
| Director |
| Approved by the board on 31 August 2026 |
|
| Harbour Howff Limited |
| Notes to the Accounts |
| for the year ended 31 October 2025 |
|
|
| 1 |
Accounting policies |
|
|
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 rendering of services and 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. |
|
|
Debtors |
|
Short term debtors are measured at transaction price (which is usually the invoice price), 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. |
|
|
| 2 |
Employees |
2025 |
|
2024 |
| Number |
Number |
|
|
Average number of persons employed by the company |
2 |
|
2 |
|
|
|
|
|
|
|
|
|
|
| 3 |
Debtors |
2025 |
|
2024 |
| £ |
£ |
|
|
Other debtors |
9,723 |
|
7,657 |
|
|
|
|
|
|
|
|
|
|
| 4 |
Creditors: amounts falling due within one year |
2025 |
|
2024 |
| £ |
£ |
|
|
Trade creditors |
828 |
|
828 |
|
Other taxes and social security costs |
12,203 |
|
9,600 |
|
|
|
|
|
|
13,031 |
|
10,428 |
|
|
|
|
|
|
|
|
|
|
| 5 |
Creditors: amounts falling due after one year |
2025 |
|
2024 |
| £ |
£ |
|
|
Other creditors |
24 |
|
29 |
|
|
|
|
|
|
|
|
|
|
| 6 |
Other information |
|
|
Harbour Howff Limited is a private company limited by shares and incorporated in Scotland. Its registered office is: |
|
439 High Street |
|
Kirkcaldy |
|
Fife |
|
KY1 2SN |