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Registered number: 06725689
Harrisons Accountancy Limited
Unaudited ABRIDGED Financial Statements
For The Year Ended 31 December 2024
Harrisons Accountancy Ltd
Harrison House Sheep Walk
Langford Road
Biggleswade
Bedfordshire
SG18 9RB
Contents
Page
Abridged Balance Sheet 1—2
Notes to the Abridged Financial Statements 3—4
Page 1
Abridged Balance Sheet
Registered number: 06725689
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 80,147 42,323
80,147 42,323
CURRENT ASSETS
Debtors 60,531 75,620
Cash at bank and in hand 592,142 403,399
652,673 479,019
Creditors: Amounts Falling Due Within One Year (346,395 ) (288,342 )
NET CURRENT ASSETS (LIABILITIES) 306,278 190,677
TOTAL ASSETS LESS CURRENT LIABILITIES 386,425 233,000
NET ASSETS 386,425 233,000
CAPITAL AND RESERVES
Called up share capital 5 100 100
Profit and Loss Account 386,325 232,900
SHAREHOLDERS' FUNDS 386,425 233,000
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For the year ending 31 December 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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 company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
All of the company's members have consented to the preparation of an Abridged Profit and Loss Account and an Abridged Balance Sheet for the year end 31 December 2024 in accordance with section 444(2A) of the Companies Act 2006.
On behalf of the board
Mr Daniel Harrison
Director
26/08/2025
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Abridged Financial Statements
1. General Information
Harrisons Accountancy Limited is a private company, limited by shares, incorporated in England & Wales, registered number 06725689 . The registered office is Harrison House Sheep Walk, Langford Road, Biggleswade, Bedfordshire, SG18 9RB.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover represents the fair value of consideration receivable for professional services provided, excluding value added tax.
Revenue from the provision of professional services is recognised as follows:
Time-based services – Where work is charged on a time basis, turnover is recognised as services are performed, measured at the agreed charge-out rates.
Fixed fee assignments – Where a fixed fee has been agreed, turnover is recognised by reference to the stage of completion at the balance sheet date, provided the outcome of the engagement can be estimated reliably. Where the outcome cannot be estimated reliably, turnover is recognised only to the extent of recoverable costs incurred.
Contingent fee arrangements – Turnover is recognised only when the uncertainty is resolved and the right to consideration has been established.
Amounts recoverable on contracts that are not yet billed at the balance sheet date are included within work in progress, stated at cost plus attributable profit (where reliably measurable) less foreseeable losses.
Fees invoiced in advance of work being performed are included within deferred income and released to turnover in the period in which the related services are performed.
Reimbursable expenses and disbursements incurred on behalf of clients are excluded from turnover unless the practice bears the risks and rewards of those costs.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Motor Vehicles 25% reducing balance
Fixtures & Fittings 25% reducing balance
2.4. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 11 (2023: 7)
11 7
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4. Tangible Assets
Total
£
Cost
As at 1 January 2024 103,239
Additions 93,697
Disposals (59,990 )
As at 31 December 2024 136,946
Depreciation
As at 1 January 2024 60,916
Provided during the period 26,723
Disposals (30,840 )
As at 31 December 2024 56,799
Net Book Value
As at 31 December 2024 80,147
As at 1 January 2024 42,323
5. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 100 100
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