Robert Harwood Trading (East Anglia) Ltd - Accounts to registrar (filleted) - small 22.3

REGISTERED NUMBER: 05689952 (England and Wales)

Robert Harwood Trading (East Anglia)

Limited

Unaudited Financial Statements

For The Year Ended

31st December 2022

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

to

4

Chartered Accountants' Report

5

DIRECTORS:

R A Harwood

Mrs J E Harwood

Mrs H E Smith

Miss M L Harwood

SECRETARY:

Mrs H E Smith

REGISTERED OFFICE:

8 Hopper Way

Diss

Norfolk

IP22 4GT

REGISTERED NUMBER:

05689952 (England and Wales)

ACCOUNTANTS:

Haines Watts

Chartered Accountants

8 Hopper Way

Diss

Norfolk

IP22 4GT

FIXED ASSETS

Tangible assets

4

15,951

14,863

CURRENT ASSETS

Stocks

17,585

17,585

Debtors

5

140,139

165,959

Cash at bank and in hand

202,340

170,151

360,064

353,695

CREDITORS

Amounts falling due within one year

6

177,720

177,039

NET CURRENT ASSETS

182,344

176,656

TOTAL ASSETS LESS CURRENT LIABILITIES

198,295

191,519

PROVISIONS FOR LIABILITIES

3,031

2,824

NET ASSETS

195,264

188,695

CAPITAL AND RESERVES

Called up share capital

7

300

300

Retained earnings

194,964

188,395

SHAREHOLDERS' FUNDS

195,264

188,695

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st December 2022.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st December 2022 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 20th March 2023 and were signed on its behalf by:

Mrs H E Smith - Director

1.	STATUTORY INFORMATION

Robert Harwood Trading (East Anglia) Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

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

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 is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

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

-

15% on reducing balance

Fixtures and fittings

-

15% on reducing balance

Office equipment

-

15% on reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 4 (2021 - 4 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Office

machinery

fittings

equipment

Totals

£

£

£

£

COST

At 1st January 2022

11,277

10,543

24,255

46,075

Additions

-

-

3,903

3,903

At 31st December 2022

11,277

10,543

28,158

49,978

DEPRECIATION

At 1st January 2022

5,346

7,499

18,367

31,212

Charge for year

889

457

1,469

2,815

At 31st December 2022

6,235

7,956

19,836

34,027

NET BOOK VALUE

At 31st December 2022

5,042

2,587

8,322

15,951

At 31st December 2021

5,931

3,044

5,888

14,863

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2022

2021

£

£

Trade debtors

127,262

153,465

Other debtors

12,877

12,494

140,139

165,959

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2022

2021

£

£

Trade creditors

94,312

91,253

Taxation and social security

31,273

21,319

Other creditors

52,135

64,467

177,720

177,039

7.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2022

2021

value:

£

£

200

Ordinary 'A'

£1

200

200

100

Ordinary 'B'

£1

100

100

300

300

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Robert Harwood Trading (East Anglia) Limited for the year ended 31st December 2022 which comprise the Income Statement, Balance Sheet, Statement of Changes in Equity 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 Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of Robert Harwood Trading (East Anglia) Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Robert Harwood Trading (East Anglia) Limited and state those matters that we have agreed to state to the Board of Directors of Robert Harwood Trading (East Anglia) Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Robert Harwood Trading (East Anglia) Limited and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Robert Harwood Trading (East Anglia) Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Robert Harwood Trading (East Anglia) Limited. You consider that Robert Harwood Trading (East Anglia) 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 financial statements of Robert Harwood Trading (East Anglia) 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 statutory financial statements.

Haines Watts

Chartered Accountants

8 Hopper Way

Diss

Norfolk

IP22 4GT

Date: .............................................