Registration number: 08924862

Harris 2014 Limited

Contents

Balance Sheet	1
Notes to the Unaudited Financial Statements	2 to 7

Harris 2014 Limited

(Registration number: 08924862)
Balance Sheet as at 30 April 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	5	1,664	3,330
Investment property	6	2,130,800	2,130,800
		2,132,464	2,134,130
Current assets
Debtors	7	1,825	4,234
Cash at bank and in hand		37,090	28,320
		38,915	32,554
Creditors: Amounts falling due within one year	8	(1,858,521)	(1,922,112)
Net current liabilities		(1,819,606)	(1,889,558)
Net assets		312,858	244,572
Capital and reserves
Called up share capital	9	690,010	690,010
Retained earnings		(377,152)	(445,438)
Shareholders' funds		312,858	244,572

For the financial year ending 30 April 2025 the company 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 accounts for the year in question in accordance with section 476; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 18 September 2025 and signed on its behalf by:
 

......................................... Ms V Harris Director

Harris 2014 Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 April 2025

1	General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
63 Home Close
Wolvercote
Oxford
OX2 8PT
United Kingdom

These financial statements were authorised for issue by the Board on 18 September 2025.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Going concern

The financial statements have been prepared on a going concern basis.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

Harris 2014 Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 April 2025

The current corporation tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Integral features	Straight line over fifteen years

Investment property

Investment property is carried at fair value, derived from the current market prices for comparable real estate determined annually by the directors. The directors use observable market prices, adjusted if necessary for any difference in the nature, location or condition of the specific asset. Changes in fair value are recognised in profit or loss.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If such a right to defer settlement for at least twelve months after the reporting date exists, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price.

Harris 2014 Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 April 2025

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 0 (2024 - 0).

Harris 2014 Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 April 2025

4	Profit before tax

Arrived at after charging/(crediting)

	2025 £	2024 £
Depreciation expense	1,666	1,666

Harris 2014 Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 April 2025

5	Tangible assets

	Integral features £	Total £
Cost or valuation
At 1 May 2024	18,324	18,324
At 30 April 2025	18,324	18,324
Depreciation
At 1 May 2024	14,994	14,994
Charge for the year	1,666	1,666
At 30 April 2025	16,660	16,660
Carrying amount
At 30 April 2025	1,664	1,664
At 30 April 2024	3,330	3,330

6	Investment properties

	2025 £	2024 £
At 1 May	2,130,800	2,130,800
At 30 April	2,130,800	2,130,800

The investment property was valued at 30th April 2024 at fair value by the directors.

There has been no valuation of investment property by an independent valuer.

7

Debtors

	2025 £	2024 £
Amounts owed by related parties	-	2,839
Prepayments	1,825	1,352
Other debtors	-	43
	1,825	4,234

Harris 2014 Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 April 2025

8

Creditors

Creditors: amounts falling due within one year

	2025 £	2024 £
Due within one year
Amounts owed to related parties	1,832,138	1,892,138
Taxation and social security	300	-
Other creditors	26,083	29,974
	1,858,521	1,922,112

9	Share capital

Allotted, called up and fully paid shares

	2025		2024
	No.	£	No.	£
Ordinary shares of £0.01 each	69,001,000	690,010	69,001,000	690,010