Harrion Holdings Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 01045488

Harrion Holdings Limited

Filleted Unaudited Financial Statements

30 June 2025

Harrion Holdings Limited

Financial Statements

Year ended 30 June 2025

Contents	Page

Statement of financial position	1

Notes to the financial statements	3

Harrion Holdings Limited

Statement of Financial Position

30 June 2025

	2025		2024
Note	£	£	£	£

Fixed assets

Tangible assets	4	49	66
Investments	5	591,250	340,000
		---------	---------
		591,299	340,066

Current assets

Debtors	6	4,976,772	5,144,772
Cash at bank and in hand		1,441,072	1,046,474
		------------	------------
		6,417,844	6,191,246

Creditors: amounts falling due within one year	7	3,519,052		2,460,454
		------------		------------
Net current assets			2,898,792		3,730,792
			------------		------------
Total assets less current liabilities			3,490,091		4,070,858

Provisions

Taxation including deferred tax	12	17
	------------	------------
Net assets	3,490,079	4,070,841
	------------	------------

Harrion Holdings Limited

Statement of Financial Position (continued)

30 June 2025

	2025		2024
Note	£	£	£	£

Capital and reserves

Called up share capital	8	100	100
Profit and loss account		3,489,979	4,070,741
		------------	------------
Shareholders funds		3,490,079	4,070,841
		------------	------------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.

For the year ending 30 June 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 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 were approved by the board of directors and authorised for issue on 24 November 2025 , and are signed on behalf of the board by:

K Harris Director

Company registration number: 01045488

Harrion Holdings Limited

Notes to the Financial Statements

Year ended 30 June 2025

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 4 Church Green East, Redditch, Worcestershire, B98 8BT. The place of business is 35 Moreland Drive, Gerrards Cross, Buckinghamshire, SL9 8BD.

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 preparation

The financial statements have been prepared on the historical cost basis. The financial statements are prepared in sterling, which is the functional currency of the entity.

Investments

Investments are included at cost. Provision is made for any permanent diminution in value.

Revenue recognition

The turnover shown in the profit and loss account represents the fair value of services provided and is recognised by the value of the service provided and sales to that date based on the total expected consideration.

Tax

Current tax represents the amount of tax payable or receivable in respect of the 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.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

	Equipment	-	25% reducing balance

Financial instruments

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into, either as financial assets, financial liabilities or equity interests. An equity instrument is any contract that evidences a residual interest in the assets of the entity after deducting all of its financial liabilities.

4. Tangible assets

	Equipment	Total
	£	£
Cost
At 1 July 2024 and 30 June 2025	2,019	2,019
	-------	-------
Depreciation
At 1 July 2024	1,953	1,953
Charge for the year	17	17
	-------	-------
At 30 June 2025	1,970	1,970
	-------	-------
Carrying amount
At 30 June 2025	49	49
	-------	-------
At 30 June 2024	66	66
	-------	-------

5. Investments

	Other investments other than loans
	£
Cost
At 1 July 2024	340,000
Additions	251,250
	---------
At 30 June 2025	591,250
	---------
Impairment
At 1 July 2024 and 30 June 2025	–
	---------

Carrying amount
At 30 June 2025	591,250
	---------
At 30 June 2024	340,000
	---------

6. Debtors

	2025	2024
	£	£
Trade debtors	714,000	183,149
Other debtors	4,262,772	4,961,623
	------------	------------
	4,976,772	5,144,772
	------------	------------

7. Creditors: amounts falling due within one year

	2025	2024
	£	£
Trade creditors	54	3,921
Social security and other taxes	150,125	123,315
Other creditors	3,368,873	2,333,218
	------------	------------
	3,519,052	2,460,454
	------------	------------

8. Called up share capital

Issued, called up and fully paid

	2025		2024
	No.	£	No.	£
Ordinary shares of £ 1 each	100	100	100	100
	----	----	----	----