Harper & Edwards Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 02790364

Harper & Edwards Limited

Filleted Unaudited Financial Statements

28 February 2025

Harper & Edwards Limited

Financial Statements

Year ended 28 February 2025

Contents	Page

Chartered certified accountants report to the board of directors on the preparation of the unaudited statutory financial statements	1

Statement of financial position	2

Accounting policies	4

Notes to the financial statements	6

Harper & Edwards Limited

Chartered Certified Accountants Report to the Board of Directors on the Preparation of the Unaudited Statutory Financial Statements of Harper & Edwards Limited

Year ended 28 February 2025

As described on the statement of financial position, the directors of the company are responsible for the preparation of the financial statements for the year ended 28 February 2025, which comprise the statement of financial position and the related notes. You consider that the company is exempt from an audit under the Companies Act 2006. In accordance with your instructions we have compiled these financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and from information and explanations supplied to us.

BODDINGTON & COMPANY LIMITED Chartered Certified Accountants

3 Churchmeadows Bulford Road Shipton Bellinger Tidworth Hampshire SP9 7RL

27 November 2025

Harper & Edwards Limited

Statement of Financial Position

28 February 2025

	2025		2024
Note	£	£	£

Fixed assets

Tangible assets	4		7,530	14,760

Current assets

Debtors	5	425,868	523,313
Cash at bank and in hand		387,374	217,724
		---------	---------
		813,242	741,037

Creditors: amounts falling due within one year	6	356,827		279,414
		---------		---------
Net current assets			456,415	461,623
			---------	---------
Total assets less current liabilities			463,945	476,383

Creditors: amounts falling due after more than one year	7		3,334	13,333

Provisions

Taxation including deferred tax	1,875	3,700
	---------	---------
Net assets	458,736	459,350
	---------	---------

Capital and reserves

Called up share capital	10,000	10,000
Profit and loss account	448,736	449,350
	---------	---------
Shareholders funds	458,736	459,350
	---------	---------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.

For the year ending 28 February 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;

- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

Harper & Edwards Limited

Statement of Financial Position (continued)

28 February 2025

These financial statements were approved by the board of directors and authorised for issue on 26 November 2025 , and are signed on behalf of the board by:

Mr J. E. Harris
Director

Company registration number: 02790364

Harper & Edwards Limited

Accounting Policies

Year ended 28 February 2025

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Revenue recognition

Turnover, which is stated net of value added tax, in respect of contracts undertaken by the company is recognised over time as the company fulfils its contractual obligations to customers.

Income tax

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised 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 that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in equity, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in equity in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in equity in respect of that asset, the excess shall be recognised in profit or loss.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

Plant & machinery	-	33 1/3 - 50% on cost
Motor vehicles	-	25% on cost
Office equipment	-	25 - 33 1/3% on cost

Provisions

Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event, it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense. Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset. When a provision is measured at the present value of the amount expected to be required to settle the obligation, the unwinding of the discount is recognised as a finance cost in profit or loss in the period it arises.

Financial instruments

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

Defined contribution plans

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund. When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised as a finance cost in profit or loss in the period in which it arises.

Harper & Edwards Limited

Notes to the Financial Statements

Year ended 28 February 2025

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Riverbank House, 67 Summer Road, East Molesey, Surrey, KT8 9LX, England.

2. Statement of compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Employee numbers

The average number of persons employed by the company during the year amounted to 11 (2024: 12 ).

4. Tangible assets

	Plant and machinery	Motor vehicles	Equipment	Total
	£	£	£	£
Cost
At 1 March 2024 and 28 February 2025	17,252	40,954	78,708	136,914
	--------	--------	--------	---------
Depreciation
At 1 March 2024	17,102	40,954	64,098	122,154
Charge for the year	150	–	7,080	7,230
	--------	--------	--------	---------
At 28 February 2025	17,252	40,954	71,178	129,384
	--------	--------	--------	---------
Carrying amount
At 28 February 2025	–	–	7,530	7,530
	--------	--------	--------	---------
At 29 February 2024	150	–	14,610	14,760
	--------	--------	--------	---------

5. Debtors

	2025	2024
	£	£
Trade debtors	354,268	441,674
Other debtors	71,600	81,639
	---------	---------
	425,868	523,313
	---------	---------

6. Creditors: amounts falling due within one year

	2025	2024
	£	£
Bank loans and overdrafts	10,000	10,000
Trade creditors	145,491	154,281
Social security and other taxes	14,160	16,571
Other creditors	187,176	98,562
	---------	---------
	356,827	279,414
	---------	---------

7. Creditors: amounts falling due after more than one year

	2025	2024
	£	£
Bank loans and overdrafts	3,334	13,333
	-------	--------

8. Deferred tax

The deferred tax included in the statement of financial position is as follows:

	2025	2024
	£	£
Included in provisions	1,875	3,700
	-------	-------