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REGISTERED NUMBER: 08016527 (England and Wales)










Unaudited Financial Statements

for the Year Ended 31 March 2025

for

Harrison Microsystem Consultants Limited

Harrison Microsystem Consultants Limited (Registered number: 08016527)






Contents of the Financial Statements
for the Year Ended 31 March 2025




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


Harrison Microsystem Consultants Limited

Company Information
for the Year Ended 31 March 2025







DIRECTORS: Dr C G Harrison
Mrs S S Harrison





REGISTERED OFFICE: 11 Ringley Park
Whitefield
Manchester
M45 7NT





REGISTERED NUMBER: 08016527 (England and Wales)





ACCOUNTANTS: Thompson Jones Business Solutions Limited
2 Heap Bridge
Bury
Lancashire
BL9 7HR

Harrison Microsystem Consultants Limited (Registered number: 08016527)

Balance Sheet
31 March 2025

2025 2024
Notes £    £   
CURRENT ASSETS
Stocks 15,120 2,919
Debtors 5 8,749 2,120
Cash at bank 47,955 31,722
71,824 36,761
CREDITORS
Amounts falling due within one year 6 (38,542 ) (36,439 )
NET CURRENT ASSETS 33,282 322
TOTAL ASSETS LESS CURRENT
LIABILITIES

33,282

322

CAPITAL AND RESERVES
Called up share capital 2 2
Retained earnings 33,280 320
33,282 322

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 3 June 2025 and were signed on its behalf by:





Dr C G Harrison - Director


Harrison Microsystem Consultants Limited (Registered number: 08016527)

Notes to the Financial Statements
for the Year Ended 31 March 2025

1. STATUTORY INFORMATION

Harrison Microsystem Consultants 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.

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. ACCOUNTING POLICIES

BASIS OF PREPARING
The financial statements have been prepared on the historical cost basis.

REVENUE RECOGNITION
Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for goods supplied and services rendered, stated net of discounts and of Value Added Tax.

Revenue from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer, 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.

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

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.

Harrison Microsystem Consultants Limited (Registered number: 08016527)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2025

3. ACCOUNTING POLICIES - continued

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.

Where the contractual obligations of financial instruments (including share capital) are equivalent to a similar debt instrument, those financial instruments are classed as financial liabilities. Financial liabilities are presented as such in the balance sheet. Finance costs and gains or losses relating to financial liabilities are included in the profit and loss account. Finance costs are calculated so as to produce a constant rate of return on the outstanding liability.

Where the contractual terms of share capital do not have any terms meeting the definition of a financial liability then this is classed as an equity instrument. Dividends and distributions relating to equity instruments are debited direct to equity.

4. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Trade debtors 6,940 2,120
Other debtors 1,809 -
8,749 2,120

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Taxation and social security 22,551 20,563
Other creditors 15,991 15,876
38,542 36,439

Harrison Microsystem Consultants Limited (Registered number: 08016527)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2025

7. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

During the year the directors entered into the following advances and credits with the company:

2025


Particulars

Balance brought
forward
Advances/
(credits) to the
directors

Balance
outstanding
£££
C.G Harrison(10,382)155 (10,227)
S.S Harrison(4,695)1,655 (3,040)
(15,077)1,810(13,267)
2024


Particulars

Balance brought
forward
Advances/
(credits) to the
directors

Balance
outstanding
£££
C.G Harrison(8,009)(2,373)(10,382)
S.S Harrison(2,322)(2,373)(4,695)
(10,331)(4,746)(15,077)


8. DIVIDENDS

Dividends paid during the year (excluding those for which a liability existed at the end of the prior year):


2025 2024
£ £
Dividends on equity shares 32,500 60,000