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COMPANY REGISTRATION NUMBER: 07162211
CHARITY REGISTRATION NUMBER: 1136557
Harrisons Law Limited
Company Limited by Guarantee
Unaudited Financial Statements
For the year ended
28 February 2025
Harrisons Law Limited
Company Limited by Guarantee
Financial Statements
Year ended 28 February 2025
Pages
Trustees' annual report (incorporating the director's report)
1 to 2
Statement of financial activities (including income and expenditure account)
3
Statement of financial position
4
Notes to the financial statements
5 to 8
Harrisons Law Limited
Company Limited by Guarantee
Trustees' Annual Report (Incorporating the Director's Report)
Year ended 28 February 2025
The trustees, who are also the directors for the purposes of company law, present their report and the unaudited financial statements of the charity for the year ended 28 February 2025 .
Reference and administrative details
Registered charity name
Harrisons Law Limited
Charity registration number
1136557
Company registration number
07162211
Principal office and registered
1 & 2 Heritage Park
office
Hayes Way
Cannock
Staffordshire
WS11 7LT
The trustees
Mr B J Edwards
Mr S A Joyce
Ms R Lawlor
Accountants
Rostance Edwards Limited
Chartered accountants
1 & 2 Heritage Park
Hayes Way
Cannock
Staffordshire
WS11 7LT
Structure, governance and management
The company is limited by guarantee governed by its Memorandum and Articles of Association.
Objectives and activities
The charity's objective is to raise funds and awareness for the purposes of changing the law to ban the use of looped corded blinds in the UK.
Public benefit statement
In setting objectives and planning for activities, the Trustees have given due consideration to general guidance published by the charity commission relating to public benefit, including the guidance 'Public benefit: running a charity (PB2)'.
Method used to appoint/recruit new trustees
The management of the company is the responsibility of the directors who are under the terms of the memorandum of association.
Achievements and performance
The company has not generated any income during the year.
Financial review
At the balance sheet date the company held unrestricted funds of £7,717 (2024 - £7,898).
Small company provisions
This report has been prepared in accordance with the provisions applicable to companies entitled to the small companies exemption.
The trustees' annual report was approved on 13 May 2025 and signed on behalf of the board of trustees by:
Mr S A Joyce
Director
Harrisons Law Limited
Company Limited by Guarantee
Statement of Financial Activities
(including income and expenditure account)
Year ended 28 February 2025
2025
2024
Unrestricted funds
Total funds
Total funds
Note
£
£
£
Expenditure
Expenditure on charitable activities
5,6
1,000
Other expenditure
8
181
181
181
----
----
-------
Total expenditure
181
181
1,181
----
----
-------
----
----
-------
Net expenditure and net movement in funds
( 181)
( 181)
( 1,181)
----
----
-------
Reconciliation of funds
Total funds brought forward
7,898
7,898
9,079
-------
-------
-------
Total funds carried forward
7,717
7,717
7,898
-------
-------
-------
The statement of financial activities includes all gains and losses recognised in the year.
All income and expenditure derive from continuing activities.
Harrisons Law Limited
Company Limited by Guarantee
Statement of Financial Position
28 February 2025
2025
2024
Note
£
£
£
Current assets
Cash at bank and in hand
7,717
7,898
-------
-------
Net current assets
7,717
7,898
-------
-------
Total assets less current liabilities
7,717
7,898
-------
-------
Funds of the charity
Unrestricted funds
7,717
7,898
-------
-------
Total charity funds
11
7,717
7,898
-------
-------
For the year ending 28 February 2025 the charity was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors' responsibilities:
- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;
- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .
These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime.
These financial statements were approved by the board of trustees and authorised for issue on 13 May 2025 , and are signed on behalf of the board by:
Mr B J Edwards
Director
Harrisons Law Limited
Company Limited by Guarantee
Notes to the Financial Statements
Year ended 28 February 2025
1. General information
The charity is a public benefit entity and a private company limited by guarantee, registered in England and Wales and a registered charity in England and Wales. The address of the registered office is 1 & 2 Heritage Park, Hayes Way, Cannock, Staffordshire, WS11 7LT.
2. Statement of compliance
These financial statements have been prepared in compliance with FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland', the Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (Charities SORP (FRS 102)) and the Companies Act 2006.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through income or expenditure.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Going concern
There are no material uncertainties about the charity's ability to continue.
Disclosure exemptions
The entity satisfies the criteria of being a qualifying entity as defined in FRS 102. As such, advantage has been taken of the following disclosure exemptions available under paragraph 1.12 of FRS 102: (a) No cash flow statement has been presented for the company. (b) Disclosures in respect of financial instruments have not been presented.
Judgements and key sources of estimation uncertainty
The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances. Significant judgements There are no judgements (apart from those involving estimations) that management has made in the process of applying the entity's accounting policies that have a significant effect on the amounts recognised in the financial statements. Key sources of estimation uncertainty Accounting estimates and assumptions are made concerning the future and, by their nature, will rarely equal the related actual outcome. There are no key assumptions and other sources of estimation uncertainty that have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next financial year.
Fund accounting
Unrestricted funds are available for use at the discretion of the trustees to further any of the charity's purposes. Designated funds are unrestricted funds earmarked by the trustees for particular future project or commitment. Restricted funds are subjected to restrictions on their expenditure declared by the donor or through the terms of an appeal, and fall into one of two sub-classes: restricted income funds or endowment funds.
Incoming resources
All incoming resources are included in the statement of financial activities when entitlement has passed to the charity; it is probable that the economic benefits associated with the transaction will flow to the charity and the amount can be reliably measured. The following specific policies are applied to particular categories of income: - income from donations or grants is recognised when there is evidence of entitlement to the gift, receipt is probable and its amount can be measured reliably. - legacy income is recognised when receipt is probable and entitlement is established. - income from donated goods is measured at the fair value of the goods unless this is impractical to measure reliably, in which case the value is derived from the cost to the donor or the estimated resale value. Donated facilities and services are recognised in the accounts when received if the value can be reliably measured. No amounts are included for the contribution of general volunteers. - income from contracts for the supply of services is recognised with the delivery of the contracted service. This is classified as unrestricted funds unless there is a contractual requirement for it to be spent on a particular purpose and returned if unspent, in which case it may be regarded as restricted.
Resources expended
Expenditure is recognised on an accruals basis as a liability is incurred. Expenditure includes any VAT which cannot be fully recovered, and is classified under headings of the statement of financial activities to which it relates: - expenditure on raising funds includes the costs of all fundraising activities, events, non-charitable trading activities, and the sale of donated goods. - expenditure on charitable activities includes all costs incurred by a charity in undertaking activities that further its charitable aims for the benefit of its beneficiaries, including those support costs and costs relating to the governance of the charity apportioned to charitable activities. - other expenditure includes all expenditure that is neither related to raising funds for the charity nor part of its expenditure on charitable activities.
All costs are allocated to expenditure categories reflecting the use of the resource. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs are apportioned between the activities they contribute to on a reasonable, justifiable and consistent basis.
Financial instruments
A financial asset or a financial liability is recognised only when the charity becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the amount receivable or payable including any related transaction costs. Current assets and current liabilities are subsequently measured at the cash or other consideration expected to be paid or received and not discounted. Debt instruments are subsequently measured at amortised cost. Where investments in shares are publicly traded or their fair value can otherwise be measured reliably, the investment is subsequently measured at fair value with changes in fair value recognised in income and expenditure. All other such investments are subsequently measured at cost less impairment. Other financial instruments, including derivatives, are initially recognised at fair value, unless payment for an asset is deferred beyond normal business terms or financed at a rate of interest that is not a market rate, in which case the asset is measured at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Other financial instruments are subsequently measured at fair value, with any changes recognised in the statement of financial activities, with the exception of hedging instruments in a designated hedging relationship.
Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised under the appropriate heading in the statement of financial activities in which the initial gain was recognised. For all equity instruments regardless of significance, and other financial assets that are individually significant, these are assessed individually for impairment. Other financial assets are either assessed individually or grouped on the basis of similar credit risk characteristics. Any reversals of impairment are recognised immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised.
4. Limited by guarantee
The company is limited by guarantee governed by its Memorandum and Articles of Association. The liability of the members is limited to an amount not exceeding £1 each.
5. Expenditure on charitable activities by fund type
Unrestricted Funds
Total Funds 2025
Unrestricted Funds
Total Funds 2024
£
£
£
£
Charitable activities
1,000
1,000
----
----
-------
-------
6. Expenditure on charitable activities by activity type
Total funds 2025
Total fund 2024
£
£
Charitable activities
1,000
----
-------
7. Analysis of grants
2025
2024
£
£
Grants to institutions
Sebbie Hall Kindness Foundation
1,000
----
-------
Total grants
1,000
----
-------
8. Other expenditure
Unrestricted Funds
Total Funds 2025
Unrestricted Funds
Total Funds 2024
£
£
£
£
Bank charges
147
147
181
181
Sundry expenses
34
34
----
----
----
----
181
181
181
181
----
----
----
----
9. Staff costs
The charity has no employees. Therefore there has been no employees paid £60,000 or more in either period.
10. Trustee remuneration and expenses
The trustees received no remuneration or were paid any expenses during the year.
11. Analysis of charitable funds
Unrestricted funds
At 1 March 2024
Expenditure
At 28 February 2025
£
£
£
General funds
7,898
(181)
7,717
-------
----
-------
At 1 March 2023
Expenditure
At 29 February 2024
£
£
£
General funds
9,079
(1,181)
7,898
-------
-------
-------
12. Analysis of net assets between funds
Unrestricted Funds
Total Funds 2025
£
£
Current assets
7,717
7,717
-------
-------
Unrestricted Funds
Total Funds 2024
£
£
Current assets
7,899
7,899
-------
-------