REGISTERED NUMBER: 02783691 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST AUGUST 2025

FOR

P. HARRISON & CO. LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mrs A J Townson

A R Townson

K S Townson

SECRETARY:

Mrs A J Townson

REGISTERED OFFICE:

Far Lands Hall

Withgill

Clitheroe

Lancashire

BB7 3LL

REGISTERED NUMBER:

02783691 (England and Wales)

ACCOUNTANTS:

Ainsworths Limited

Charter House

Stansfield Street

Nelson

Lancashire

BB9 9XY

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

297,562

221,045

297,562

221,045

CURRENT ASSETS

Stocks

77,298

85,009

Debtors

6

237,289

229,655

Cash at bank and in hand

378,103

386,170

692,690

700,834

CREDITORS

Amounts falling due within one year

7

155,237

140,740

NET CURRENT ASSETS

537,453

560,094

TOTAL ASSETS LESS CURRENT LIABILITIES

835,015

781,139

PROVISIONS FOR LIABILITIES

24,047

3,612

NET ASSETS

810,968

777,527

CAPITAL AND RESERVES

Called up share capital

14,321

14,321

Retained earnings

796,647

763,206

810,968

777,527

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31st August 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 12th December 2025 and were signed on its behalf by:

Mrs A J Townson - Director

1.	STATUTORY INFORMATION

P. Harrison & Co. 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.

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.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

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

Land and buildings

-

2% on cost

Plant and machinery etc

-

25% on reducing balance and 20% on cost

Stocks

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

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.

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 8 (2024 - 7 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1st September 2024

and 31st August 2025

56,500

AMORTISATION

At 1st September 2024

and 31st August 2025

56,500

NET BOOK VALUE

At 31st August 2025

-

At 31st August 2024

-

5.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST

At 1st September 2024

292,971

120,612

413,583

Additions

-

117,818

117,818

Disposals

-

(30,660

)

(30,660

)

At 31st August 2025

292,971

207,770

500,741

DEPRECIATION

At 1st September 2024

90,938

101,600

192,538

Charge for year

4,659

20,000

24,659

Eliminated on disposal

-

(14,018

)

(14,018

)

At 31st August 2025

95,597

107,582

203,179

NET BOOK VALUE

At 31st August 2025

197,374

100,188

297,562

At 31st August 2024

202,033

19,012

221,045

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.25

31.8.24

£

£

Trade debtors

78,739

71,388

Amounts owed by group undertakings

145,147

150,558

Other debtors

13,403

7,709

237,289

229,655

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.25

31.8.24

£

£

Trade creditors

105,867

93,646

Taxation and social security

21,970

24,241

Other creditors

27,400

22,853

155,237

140,740