REGISTERED NUMBER: 00800116 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2025

for

H. Harrold & Sons Limited

Page

Company Information

1

Chartered Accountants' Report

2

Balance Sheet

3

Notes to the Financial Statements

5

DIRECTORS:

Mr Anthony Kenyon Harrold

Mr Jordan Benjamin Harrold

Mr Harry William Harrold

SECRETARY:

Mr Anthony Kenyon Harrold

REGISTERED OFFICE:

Security House

Shalesmoor

Sheffield

South Yorkshire

S3 8UG

REGISTERED NUMBER:

00800116 (England and Wales)

ACCOUNTANTS:

Landin Wilcock & Co

Chartered Accountants

68 Queen Street

Sheffield

South Yorkshire

S1 1WR

BANKERS:

Virgin Money

66 Fargate

Sheffield

South Yorkshire

S1 2HE

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Directors' Report are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of H. Harrold & Sons Limited for the year ended 31 March 2025 which comprise the Income Statement, Other Comprehensive Income, Balance Sheet, Statement of Changes in Equity and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of H. Harrold & Sons Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of H. Harrold & Sons Limited and state those matters that we have agreed to state to the Board of Directors of H. Harrold & Sons Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than H. Harrold & Sons Limited and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that H. Harrold & Sons Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of H. Harrold & Sons Limited. You consider that H. Harrold & Sons Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of H. Harrold & Sons Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Landin Wilcock & Co

Chartered Accountants

68 Queen Street

Sheffield

South Yorkshire

S1 1WR

4 December 2025

FIXED ASSETS

Tangible assets

4

48,704

96,498

CURRENT ASSETS

Stocks

283,817

326,534

Debtors

5

137,999

167,937

Cash at bank and in hand

182,226

796,738

604,042

1,291,209

CREDITORS

Amounts falling due within one year

6

(215,833

)

(267,337

)

NET CURRENT ASSETS

388,209

1,023,872

TOTAL ASSETS LESS CURRENT LIABILITIES

436,913

1,120,370

PROVISIONS FOR LIABILITIES

(9,862

)

(18,803

)

NET ASSETS

427,051

1,101,567

CAPITAL AND RESERVES

Called up share capital

167

334

Capital redemption reserve

833

666

Retained earnings

426,051

1,100,567

427,051

1,101,567

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 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 4 December 2025 and were signed on its behalf by:

Mr Anthony Kenyon Harrold - Director

1.	STATUTORY INFORMATION

H. Harrold & Sons 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 statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

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

Tangible fixed assets

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

Long leasehold

-

straight line over period of lease

Plant and machinery

-

20% on reducing balance

Motor vehicles

-

33% on cost

Computer equipment

-

20% on cost

Tangible fixed assets are initially measured at cost. Subsequently, they are measured at cost less accumulated depreciation and impairment losses.

Government grants

Grants in respect of the Clean Air Zone which are received by the company for compensation for expenses or losses are recognised in the period of receipt.

Stocks

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

Financial instruments

Financial assets and financial liabilities are recognised when the company becomes party to the contractual provisions of the instrument. Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the asset of the company after deducting all of its liabilities.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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 22 (2024 - 19 ) .

4.	TANGIBLE FIXED ASSETS

Long

Plant and

Motor

Computer

leasehold

machinery

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1 April 2024

31,606

86,846

178,993

19,701

317,146

Disposals

(31,606

)

-

(29,159

)

-

(60,765

)

At 31 March 2025

-

86,846

149,834

19,701

256,381

DEPRECIATION

At 1 April 2024

19,889

67,284

121,098

12,377

220,648

Charge for year

65

3,912

18,186

2,458

24,621

Eliminated on disposal

(19,954

)

-

(17,638

)

-

(37,592

)

At 31 March 2025

-

71,196

121,646

14,835

207,677

NET BOOK VALUE

At 31 March 2025

-

15,650

28,188

4,866

48,704

At 31 March 2024

11,717

19,562

57,895

7,324

96,498

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

134,823

158,111

Other debtors

3,176

9,826

137,999

167,937

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

78,236

89,262

Taxation and social security

123,363

162,895

Other creditors

14,234

15,180

215,833

267,337

7.	LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:

2025

2024

£

£

Within one year

70,331

38,552

Between one and five years

10,408

15,271

In more than five years

-

3,335

80,739

57,158