Harper Construction Recruitment Limited

	Page
Accountants' Report	1
Balance Sheet	2—3
Notes to the Financial Statements	4—7

Report to the director on the preparation of the unaudited statutory accounts of Harper Construction Recruitment Limited for the year ended 31 May 2026

To assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Harper Construction Recruitment Limited which comprise the Profit and Loss Account, the Balance Sheet and the related notes, from the company’s accounting records and from information and explanations you have given us.

As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at https://www.accaglobal.com/gb/en/member/standards/rules-and-standards/rulebook.html.

This report is made to the director of Harper Construction Recruitment Limited , as a body, in accordance with the terms of our engagement letter dated 08 February 2024. Our work has been undertaken solely to prepare for your approval the accounts of Harper Construction Recruitment Limited and state those matters that we have agreed to state to the director of Harper Construction Recruitment Limited , as a body, in this report in accordance with the Association of Chartered Certified Accountants as detailed at https://www.accaglobal.com/gb/en/technical-activities/technical-resources-search/2009/october/factsheet-163-audit-exempt-companies.html. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Harper Construction Recruitment Limited and its director as a body for our work or for this report.

It is your duty to ensure that Harper Construction Recruitment Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of Harper Construction Recruitment Limited . You consider that Harper Construction Recruitment Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the accounts of Harper Construction Recruitment Limited . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.

26 October 2026

Pinstripe Ltd

Pure Offices Kestrel Court

Harbour Road

Portishead

Bristol

BS20 7AN

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Harper Construction Recruitment Limited

Balance Sheet

As At 31 May 2026

Balance Sheet

Registered number: 05790541

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		19,759		22,513
Investments	5		582		582

			20,341		23,095
CURRENT ASSETS
Debtors	6	866,183		668,504
Cash at bank and in hand		17,618		16,842

		883,801		685,346
Creditors: Amounts Falling Due Within One Year	7	(734,966 )		(598,291 )

NET CURRENT ASSETS (LIABILITIES)			148,835		87,055

TOTAL ASSETS LESS CURRENT LIABILITIES			169,176		110,150

NET ASSETS			169,176		110,150

CAPITAL AND RESERVES
Called up share capital	10		370		370
Profit and Loss Account			168,806		109,780

SHAREHOLDERS' FUNDS			169,176		110,150

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Harper Construction Recruitment Limited

Balance Sheet (continued)

As At 31 May 2026

For the year ending 31 May 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr Simon Harper

Director

27 October 2026

The notes on pages 4 to 7 form part of these financial statements.

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Harper Construction Recruitment Limited

Notes to the Financial Statements

For The Year Ended 31 May 2026

Notes to the Financial Statements

1. General Information

Harper Construction Recruitment Limited is a private company, limited by shares, incorporated in England & Wales, registered number 05790541 . The registered office is 5a Yeo Bank Business Park Kenn Road, Clevedon, Bristol, BS21 6UW.

The presentation currency of the financial statements is the Pound Sterling (£)

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover represents the revenue generated from the sale of services. Revenue is measured at the fair value of the consideration received and receivable excluding value added tax.

Revenue from services is recognised when services have been provided and the contractual right to the consideration has been earned. For incomplete contracts an assessment is made of the extent to which revenue has been earned.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are stated at cost less accumulated depreciation and any accumulated impairment losses

Depreciation is provided at following annual rates in order to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Freehold	Not depreciated
Leasehold	25% Red. Bal
Motor Vehicles	25% Red. Bal
Fixtures & Fittings	25% Red. Bal
Computer Equipment	33% on cost

2.4. Leasing and Hire Purchase Contracts

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter with a full charge on the year of acquisition.

The interest element of these obligations is charged to the profit and loss account over the relevant period. The capital element of the future payments is treated as a liability.

Rentals paid under operating leases are charged to the profit and loss account on a straight line basis over the period of the lease.

2.5. Financial Instruments

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

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Harper Construction Recruitment Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 May 2026

2.6. Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the profit and loss account, except to the extent that it relates to items recognised in other comprehensive income.

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 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.

2.7. Pensions

The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.

2.8. Registrar Filing Requirements

The company has taken advantage of Companies Act 2006 section 444(1) and opted not to file the profit and loss account, directors report, and notes to the financial statements relating to the profit and loss account.

3. Average Number of Employees

The average number of employees, including directors, during the year was 7 (2025: 8)

4. Tangible Assets

	Land & Property
	Freehold	Leasehold	Motor Vehicles	Fixtures & Fittings
	£	£	£	£
Cost
As at 1 June 2025	12,111	28,169	22,400	21,925

As at 31 May 2026	12,111	28,169	22,400	21,925

Depreciation
As at 1 June 2025	-	23,996	21,307	16,938
Provided during the period	-	1,043	273	1,293

As at 31 May 2026	-	25,039	21,580	18,231

...CONTINUED

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Harper Construction Recruitment Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 May 2026

Net Book Value
As at 31 May 2026	12,111	3,130	820	3,694

As at 1 June 2025	12,111	4,173	1,093	4,987


	Computer Equipment	Total
	£	£
Cost
As at 1 June 2025	9,663	94,268

As at 31 May 2026	9,663	94,268

Depreciation
As at 1 June 2025	9,514	71,755
Provided during the period	145	2,754

As at 31 May 2026	9,659	74,509

Net Book Value
As at 31 May 2026	4	19,759

As at 1 June 2025	149	22,513

5. Investments

	Unlisted
	£
Cost or Valuation
As at 1 June 2025	582

As at 31 May 2026	582

Provision
As at 1 June 2025	-

As at 31 May 2026	-

Net Book Value
As at 31 May 2026	582

As at 1 June 2025	582

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Harper Construction Recruitment Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 May 2026

6. Debtors

	2026	2025
	£	£
Due within one year
Trade debtors	744,998	600,177
Other debtors	121,185	68,327

	866,183	668,504

7. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Trade creditors	7,842	8,715
Other creditors	635,121	537,318
Taxation and social security	92,003	52,258

	734,966	598,291

8. Secured Creditors

The following secured debts are included within creditors:

	2026		2025
	£		£
Other Creditors	507,393		445,772

10. Share Capital

	2026	2025
Allotted, called up and fully paid	£	£
370 Ordinary A shares of £ 1.00 each	370	370

11. Other Commitments

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

	2026	2025
	£	£
Not later than one year	13,500	13,500
Later than one year and not later than five years	23,625	37,125

	37,125	50,625

12. Related Party Transactions

During the year, total dividends of £78,000 (2025 - £176,000) were paid to the director and company secretary.

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