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Registered number: 06788116

The Christopher Harrison Group Limited

ACCOUNTS
FOR THE YEAR ENDED 31/10/2023

Prepared By:
N B Lancaster & Co
Chartered Accountants
6 Brunswick Street
Carlisle
Cumbria
CA1 1PN

The Christopher Harrison Group Limited

ACCOUNTS
FOR THE YEAR ENDED 31/10/2023
DIRECTORS
C J Harrison
P Hetherington
SECRETARY
J Harrison
REGISTERED OFFICE
Tannery House
Harraby Green Business Park
Carlisle
CA1 2SS
COMPANY DETAILS
Private company limited by shares registered in EW - England and Wales, registered number 06788116
BANKERS
Lloyds Bank Plc
ACCOUNTANTS
N B Lancaster & Co
Chartered Accountants
6 Brunswick Street
Carlisle
Cumbria
CA1 1PN

The Christopher Harrison Group Limited

ACCOUNTS
FOR THEYEARENDED31/10/2023
CONTENTS
Page
Directors' Report-
Accountants' Report-
Statement Of Comprehensive Income-
Balance Sheet3
Notes To The Accounts4
The following do not form part of the statutory financial statements:
Trading And Profit And Loss Account-
Profit And Loss Account Summaries-

The Christopher Harrison Group Limited

BALANCE SHEET AT 31/10/2023
20232022
Notes££
FIXED ASSETS
Tangible assets26,862,5906,895,074
Investment Assets319,66325,424
6,882,2536,920,498
CURRENT ASSETS
Debtors43,641,7903,203,611
Cash at bank and in hand66,078622,641
3,707,8683,826,252
CREDITORS: Amounts falling due within one year51,558,0331,621,526
NET CURRENT ASSETS2,149,8352,204,726
TOTAL ASSETS LESS CURRENT LIABILITIES9,032,0889,125,224
CREDITORS: Amounts falling due after more than one year62,655,9222,753,653
PROVISIONS FOR LIABILITIES AND CHARGES48,43447,882
NET ASSETS6,327,7326,323,689
CAPITAL AND RESERVES
Called up share capital1,0201,020
Share premium account3,325,0813,325,101
Other reserves2,009,0002,009,000
Profit and loss account992,631988,568
SHAREHOLDERS' FUNDS6,327,7326,323,689
For the year ending 31/10/2023 the company was entitled to exemption 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 directors acknowledge their 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 directors have decided not to deliver to the registrar a copy of the company's profit and loss account.
Approved by the board on 24/01/2024 and signed on their behalf by
.............................
C J Harrison
Director

The Christopher Harrison Group Limited

NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED 31/10/2023
1. ACCOUNTING POLICIES
1a. Basis Of Accounting
The accounts have been prepared under the historical cost convention.
The accounts have been prepared in accordance with FRS102 - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006 .
1b. Depreciation
Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives.
No depreciation is charged on land.
Land And Buildingsreducing balance15%
Plant And Machineryreducing balance25%
Equipmentreducing balance50%
Motor Carsreducing balance25%
1c. Pension Costs
The company operates a defined contribution pension scheme. The pension charge represents the amounts payable by the company to the fund in respect of the year.
1d. Government Grants
Government grants offering immediate financial support for Covid-19 are recognised in profit and loss in the year in which they are received.
1e. Investments
Fixed asset investments are included in the balance sheet at fair value.
1f. Turnover
Turnover represents the value of goods and services supplied by the company, net of value added tax and trade discounts.
Rental income is recognised as receivable and turnover from other trade upon the provision of goods or services.
1g. Taxation
Corporation tax payable is provided on taxable profits at the current rates.
Provision is made for deferred taxation in so far as a liability or asset has arisen as a result of transactions that had occurred by the balance sheet date and have given rise to an obligation to pay more tax in the future, or the right to pay less tax in the future. An asset has not been recognised to the extent that the transfer of economic benefits in the future is uncertain. Deferred tax assets and liabilities recognised have not been discounted.

The Christopher Harrison Group Limited

1h. Leases
Assets held under hire purchase contracts are capitalised in the balance sheet at fair value and depreciated over their expected useful lives. The interest element of hire purchase payments is charged to the profit and loss account over the period of the agreement.
Operating leases are charged to the profit and loss account on a straight line basis over the lease term.
2. TANGIBLE FIXED ASSETS
Land AndLong LeaseholdPlant and
BuildingsPropertiesMachineryEquipmentMotor CarsTotal
££££££
Cost
At 01/11/202247,1116,710,000367,21278,562125,7097,328,594
Additions----38,43138,431
Disposals--(51,418)(6,693)(27,509)(85,620)
At 31/10/202347,1116,710,000315,79471,869136,6317,281,405
Depreciation
At 01/11/20225,802-283,33574,39469,989433,520
Disposals--(39,067)(6,351)(12,035)(57,453)
For the year196-20,9701,91319,66942,748
At 31/10/20235,998-265,23869,95677,623418,815
Net Book Amounts
At 31/10/202341,1136,710,00050,5561,91359,0086,862,590
At 31/10/202241,3096,710,00083,8774,16855,7206,895,074
The company's freehold properties were valued on 25/01/2019 by an external valuer, Lambert Smith Hampton, Chartered Surveyors, on the basis of open market value for existing use. The directors consider the valuation to represent fair value at the balance sheet date.

The Christopher Harrison Group Limited

3. FINANCIAL ASSETS
Shares in group companies Other
and participating interestsInvestmentsTotal
£££
Cost
At 01/11/202217525,24925,424
Additions60-60
Disposals-(5,821)(5,821)
At 31/10/202323519,42819,663
Amortisation
Net Book Amounts
At 31/10/202323519,42819,663
At 31/10/202217525,24925,424
The company holds 100% of the issued share capital in Harrison Homes (Cumbria) Limited, a company registered in England and Wales, At 31 October 2022 the aggregate capital and reserves of that company were £2,724,972 deficit and its loss for the year £7,795.
The company holds 75% of the issued share capital in ADX Enviro Limited, a company registered in England and Wales. At 30 September 2022 the aggregate capital and reserves of that company were £1,045 and its profit for the year £10,945.
The company holds 60% of the issued share capital in Harraby Green Associates Limited, a company registered in England and Wales. At 28 February 2023 the aggregate capital and reserves of that company were £23,514 (defecit) and its loss for the year £17,176.
4. DEBTORS 20232022
££
Amounts falling due within one year
Trade debtors150,663197,198
Other debtors840,214368,620
Amounts due from group companies2,650,9132,637,713
Prepayments-80
3,641,7903,203,611
5. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
20232022
££
UK corporation tax25,95722,894
VAT35,29029,137
Other tax and social security creditors13,73615,323
Director's current account - CJ Harrison201,860210,269
Director's current account - P Hetherington50,00050,000
Bank loans954,755986,288
Hire purchase3,41016,900
Trade creditors7,21525,560
Other creditors205,075205,075
Accruals60,73560,080
1,558,0331,621,526

The Christopher Harrison Group Limited

6. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
20232022
££
Bank loans (secured) >1yr2,655,9222,749,943
Hire purchase >1yr-3,710
2,655,9222,753,653
7. SECURED CREDITORS
20232022
££
Amount of bank loans and overdrafts which are secured3,610,6773,736,231
Amount of other creditors which are secured3,41020,610
Bank loans are secured on the assets of the company together with a personal guarantee provided by the director. Hire purchase creditors are secured on the assets to which the liabilities relate.
8. EMPLOYEES
20232022
No.No.
Average number of employees1722
9. RELATED PARTY TRANSACTIONS
At the balance sheet date a loan of £2,638,913 (2022 - £2,637,713) was due from Harrison Homes (Cumbria) Limited, a 100% subsidiary of this company. A loan of £12,000 was also due from Harraby Green Associates Limited, a 60% subsidary of this company. The loans are interest free, unsecured and repayable on demand.
At the balance sheet date total loans of £251,860 (2022 - £260,269) were owed to the directors. The loans are interest free, unsecured and repayable on demand.
Remuneration of £8,628 (2022 - £7,909) was paid to a certain director during the year. Dividends of £40,000 were paid to a director during the year (2022 - £40,000). A director has provided personal guarantees in respect of bank borrowings.
10. ADDITIONAL INFORMATION
The company is a private company, limited by shares and registered in England & Wales.
The company's registered number is 06788116.
The company's registered office is Tannery House, Harraby Green Buisiness Park, Carlisle, CA1 2SS.

The Christopher Harrison Group Limited

11. GUARANTEES AND COMMITMENTS
At the balance sheet date the company had outstanding commitments under operating leases of £9,084.
12. CONTINGENCIES
Cross guarantees are in place between this company, Harrison Homes (Cumbria) Ltd and Lloyds Bank Plc in respect of group borrowings.