REGISTERED NUMBER: 09005925 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025

FOR

HARRISON & POPE LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr P R Harrison

Ms L M Pope

Mr J R Harrison

Miss E S Harrison

REGISTERED OFFICE:

The Old Sawyard Ledgemoor

Weobley

Hereford

HR4 8QH

REGISTERED NUMBER:

09005925 (England and Wales)

ACCOUNTANTS:

Cole & Co

4 The Sheepcote

Monks Orchard

Lumber Lane, Lugwardine

Hereford

Herefordshire

HR1 4AG

FIXED ASSETS

Intangible assets

4

3,300

5,500

Tangible assets

5

21,951

38,372

25,251

43,872

CURRENT ASSETS

Stocks

64,000

68,000

Debtors

6

12,127

49,146

Cash at bank and in hand

138,516

71,681

214,643

188,827

CREDITORS

Amounts falling due within one year

7

(146,815

)

(152,323

)

NET CURRENT ASSETS

67,828

36,504

TOTAL ASSETS LESS CURRENT LIABILITIES

93,079

80,376

CREDITORS

Amounts falling due after more than one year

8

(9,141

)

(18,774

)

PROVISIONS FOR LIABILITIES

(4,171

)

(7,291

)

NET ASSETS

79,767

54,311

CAPITAL AND RESERVES

Called up share capital

9

2

2

Retained earnings

79,765

54,309

SHAREHOLDERS' FUNDS

79,767

54,311

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 6 August 2025 and were signed on its behalf by:

Ms L M Pope - Director

1.	STATUTORY INFORMATION

Harrison & Pope 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.

The presentation currency of the financial statements is the Pound Sterling (£).

2.	ACCOUNTING POLICIES

BASIS OF PREPARING THE FINANCIAL STATEMENTS

These financial statement have been prepared in accordance with the provisions of Section 1A "Small Entities" of Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

There were no material departures from Financial Reporting Standard 102 1A.

TURNOVER

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

GOODWILL

Goodwill, being the amount paid in connection with the acquisition of a business in 2014, is being amortised evenly over its estimated useful life of ten years.

TANGIBLE FIXED ASSETS

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery etc

-

20% on cost and 15% on cost

STOCKS

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

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

FINANCIAL INSTRUMENTS

Basic financial instruments are recognised at amortised cost.

TAXATION

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

DEFERRED TAX

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

PENSION COSTS AND OTHER POST-RETIREMENT BENEFITS

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 10 (2024 - 10 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 May 2024

and 30 April 2025

22,000

AMORTISATION

At 1 May 2024

16,500

Charge for year

2,200

At 30 April 2025

18,700

NET BOOK VALUE

At 30 April 2025

3,300

At 30 April 2024

5,500

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 May 2024

177,924

Additions

665

At 30 April 2025

178,589

DEPRECIATION

At 1 May 2024

139,552

Charge for year

17,086

At 30 April 2025

156,638

NET BOOK VALUE

At 30 April 2025

21,951

At 30 April 2024

38,372

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

9,795

45,151

Other debtors

-

1,665

Prepayments and accrued income

2,332

2,330

12,127

49,146

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

9,660

9,780

Trade creditors

24,157

30,313

Tax

17,473

14,846

Social security and other taxes

3,535

-

VAT

18,246

22,633

Other creditors

959

354

Wages & salaries control

19,952

21,015

Pension control

1,054

910

Directors' current accounts

50,022

50,491

Accrued expenses

1,757

1,981

146,815

152,323

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans - 1-2 years

9,141

18,774

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

2

Ordinary

£1

2

2