2023-04-012024-03-312024-03-31false05507130HARRISON AGENCY 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HARRISON AGENCY LTD

Registered Number
05507130
(England and Wales)

Unaudited Financial Statements for the Year ended
31 March 2024

HARRISON AGENCY LTD
Company Information
for the year from 1 April 2023 to 31 March 2024

Directors

HARRISON, Chris
HARRISON, Natasha

Company Secretary

HARRISON, Chris

Registered Address

12a Marlborough Place
Brighton
BN1 1WN

Registered Number

05507130 (England and Wales)
HARRISON AGENCY LTD
Balance Sheet as at
31 March 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets33,4604,502
3,4604,502
Current assets
Debtors43,6031,800
Cash at bank and on hand126,490138,498
130,093140,298
Creditors amounts falling due within one year5(12,898)(18,386)
Net current assets (liabilities)117,195121,912
Total assets less current liabilities120,655126,414
Provisions for liabilities6(865)(801)
Accruals and deferred income(1,610)(1,610)
Net assets118,180124,003
Capital and reserves
Called up share capital200200
Profit and loss account117,980123,803
Shareholders' funds118,180124,003
The financial statements were approved and authorised for issue by the Board of Directors on 13 August 2024, and are signed on its behalf by:
HARRISON, Chris
Director
Registered Company No. 05507130
HARRISON AGENCY LTD
Notes to the Financial Statements
for the year ended 31 March 2024

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.
Revenue from sale of goods
Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.
Current taxation
Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income. Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.
Deferred tax
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Tangible fixed assets and depreciation
All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Reducing balance (%)
Fixtures and fittings25
Office Equipment25
2.Average number of employees

20242023
Average number of employees during the year22
3.Tangible fixed assets

Fixtures & fittings

Office Equipment

Total

£££
Cost or valuation
At 01 April 233,24349,20752,450
Additions-109109
At 31 March 243,24349,31652,559
Depreciation and impairment
At 01 April 233,18244,76647,948
Charge for year141,1371,151
At 31 March 243,19645,90349,099
Net book value
At 31 March 24473,4133,460
At 31 March 23614,4414,502
4.Debtors: amounts due within one year

2024

2023

££
Trade debtors / trade receivables3,3191,800
Other debtors284-
Total3,6031,800
5.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables2,1914,922
Taxation and social security5,9467,138
Other creditors4,7616,326
Total12,89818,386
6.Provisions for liabilities

2024

2023

££
Net deferred tax liability (asset)865801
Total865801
7.Controlling party
The company is controlled by the director, C Harrison, by virtue of his majority ownership of the issued share capital.