ENOCH HARRISON & SON LIMITED

Company Registration Number:
00657117 (England and Wales)

Unaudited abridged accounts for the year ended 31 December 2024

Period of accounts

Start date: 01 January 2024

End date: 31 December 2024

ENOCH HARRISON & SON LIMITED

Contents of the Financial Statements

for the Period Ended 31 December 2024

Balance sheet
Notes

ENOCH HARRISON & SON LIMITED

Balance sheet

As at 31 December 2024


Notes

2024

2023


£

£
Fixed assets
Tangible assets: 3 91,754 128,820
Total fixed assets: 91,754 128,820
Current assets
Stocks: 258,840 310,870
Debtors: 4 23,627 81,135
Cash at bank and in hand: 780,936 553,968
Total current assets: 1,063,403 945,973
Creditors: amounts falling due within one year: 5 (639,649) (507,371)
Net current assets (liabilities): 423,754 438,602
Total assets less current liabilities: 515,508 567,422
Creditors: amounts falling due after more than one year:   (22,210) (31,316)
Total net assets (liabilities): 493,298 536,106
Capital and reserves
Called up share capital: 6,000 6,000
Other reserves: 3,000 3,000
Profit and loss account: 484,298 527,106
Shareholders funds: 493,298 536,106

The notes form part of these financial statements

ENOCH HARRISON & SON LIMITED

Balance sheet statements

For the year ending 31 December 2024 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.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with Section 444(2A).

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

The directors have chosen to not file a copy of the company’s profit & loss account.

This report was approved by the board of directors on 24 April 2025
and signed on behalf of the board by:

Name: D W Harrison
Status: Director

The notes form part of these financial statements

ENOCH HARRISON & SON LIMITED

Notes to the Financial Statements

for the Period Ended 31 December 2024

1. Accounting policies

These financial statements have been prepared in accordance with the provisions of Section 1A (Small Entities) of Financial Reporting Standard 102

Turnover policy

Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax. Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

Tangible fixed assets and depreciation policy

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 and machinery -25% reducing balance Fixture and fittings-25% reducing balance Motor vehicles -25% reducing balance

Valuation and information policy

Stocks Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stock to its present location and condition.

Other accounting policies

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.

ENOCH HARRISON & SON LIMITED

Notes to the Financial Statements

for the Period Ended 31 December 2024

2. Employees

2024 2023
Average number of employees during the period 14 16

ENOCH HARRISON & SON LIMITED

Notes to the Financial Statements

for the Period Ended 31 December 2024

3. Tangible Assets

Total
Cost £
At 01 January 2024 586,291
Additions 14,104
Disposals (32,650)
At 31 December 2024 567,745
Depreciation
At 01 January 2024 457,471
Charge for year 26,689
On disposals (8,169)
At 31 December 2024 475,991
Net book value
At 31 December 2024 91,754
At 31 December 2023 128,820

ENOCH HARRISON & SON LIMITED

Notes to the Financial Statements

for the Period Ended 31 December 2024

4. Debtors

2024 2023
££
Debtors due after more than one year: 0 0

ENOCH HARRISON & SON LIMITED

Notes to the Financial Statements

for the Period Ended 31 December 2024

5. Creditors: amounts falling due within one year note

Trade creditors 76303 63155 Corporation tax 33422 26084 Social security 11073 44835 Other creditors 518851 373297 Total 639649 507371