REGISTERED NUMBER: 01296750 (England and Wales)

Report of the Directors and

Unaudited Financial Statements for the Year Ended 31 May 2025

for

H.S. Harbon & Sons Limited

Page

Company Information

1

Report of the Directors

2

Statement of Financial Position

3

Notes to the Financial Statements

5

DIRECTORS:

C P Harbon

D J Harbon

REGISTERED OFFICE:

35/37 Gordon Street

Doncaster

South Yorkshire

DN1 1RS

REGISTERED NUMBER:

01296750 (England and Wales)

ACCOUNTANTS:

Royston Parkin Limited

2 President Buildings

Savile Street East

Sheffield

South Yorkshire

S4 7UQ

The directors present their report with the financial statements of the company for the year ended 31 May 2025.

DIRECTORS

The directors shown below have held office during the whole of the period from 1 June 2024 to the date of this report.

C P Harbon

D J Harbon

This report has been prepared in accordance with the provisions of Part 15 of the Companies Act 2006 relating to small companies.

ON BEHALF OF THE BOARD:

D J Harbon - Director

15 December 2025

FIXED ASSETS

Property, plant and equipment

4

212,771

232,424

CURRENT ASSETS

Inventories

118,107

45,989

Debtors

5

659,578

588,103

Cash at bank

110,633

211,925

888,318

846,017

CREDITORS

Amounts falling due within one year

6

422,419

422,756

NET CURRENT ASSETS

465,899

423,261

TOTAL ASSETS LESS CURRENT LIABILITIES

678,670

655,685

CREDITORS

Amounts falling due after more than one year

7

(23,680

)

(28,126

)

PROVISIONS FOR LIABILITIES

(25,693

)

(31,002

)

NET ASSETS

629,297

596,557

CAPITAL AND RESERVES

Called up share capital

3,671

3,671

Share premium

63,189

63,189

Revaluation reserve

9

81,782

81,782

Other reserves

2,500

2,500

Retained earnings

478,155

445,415

629,297

596,557

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 May 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 15 December 2025 and were signed on its behalf by:

C P Harbon - Director

D J Harbon - Director

1.	STATUTORY INFORMATION

H.S. Harbon & 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.

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

Revenue 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 each asset over its estimated useful life.

Plant and machinery

-

15% on reducing balance

Fixtures and fittings

-

15% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

15% on reducing balance

Stocks

Inventories 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 inventories to their present location and condition.

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 statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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 19 (2024 - 20 ) .

4.	PROPERTY, PLANT AND EQUIPMENT

Fixtures

Freehold

Plant and

and

property

machinery

fittings

£

£

£

COST

At 1 June 2024

110,000

107,775

119,642

Additions

-

5,873

1,317

Disposals

-

-

-

At 31 May 2025

110,000

113,648

120,959

DEPRECIATION

At 1 June 2024

-

81,764

102,694

Charge for year

-

4,337

2,663

Eliminated on disposal

-

-

-

At 31 May 2025

-

86,101

105,357

NET BOOK VALUE

At 31 May 2025

110,000

27,547

15,602

At 31 May 2024

110,000

26,011

16,948

Motor

Computer

vehicles

equipment

Totals

£

£

£

COST

At 1 June 2024

100,890

3,482

441,789

Additions

-

-

7,190

Disposals

(7,450

)

-

(7,450

)

At 31 May 2025

93,440

3,482

441,529

DEPRECIATION

At 1 June 2024

24,557

350

209,365

Charge for year

18,987

469

26,456

Eliminated on disposal

(7,063

)

-

(7,063

)

At 31 May 2025

36,481

819

228,758

NET BOOK VALUE

At 31 May 2025

56,959

2,663

212,771

At 31 May 2024

76,333

3,132

232,424

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

658,576

587,378

Prepayments and accrued income

1,002

725

659,578

588,103

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts (see note 8)

46,460

114,721

Trade creditors

154,382

144,686

Tax

26,336

18,205

Social security and other taxes

20,984

16,462

VAT

47,201

20,961

Other creditors

21,888

7,252

Directors' current accounts

31,227

61,702

Accruals and deferred income

73,941

38,767

422,419

422,756

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans (see note 8)

23,680

28,126

Amounts falling due in more than five years:

Repayable by instalments

Bank loans more 5 yr by instal

-

3,255

8.

LOANS

An analysis of the maturity of loans is given below:

2025

2024

£

£

Amounts falling due within one year or on demand:

Bank overdrafts

41,188

108,503

Bank loans

5,272

6,218

46,460

114,721

Amounts falling due between one and two years:

Bank loans - 1-2 years

5,701

6,218

Amounts falling due between two and five years:

Bank loans - 2-5 years

17,979

18,653

Amounts falling due in more than five years:

Repayable by instalments

Bank loans more 5 yr by instal

-

3,255

9.

RESERVES

Revaluation

reserve

£

At 1 June 2024

and 31 May 2025

81,782