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Registration number: 15706036

Harrison Grey Developments Ltd
Unaudited Filleted Financial Statements
for the Period from 7 May 2024 to 31 May 2025

Harrison Grey Developments Ltd

Contents

Balance Sheet | 1
Notes to the Unaudited Financial Statements | 2 to 4

Harrison Grey Developments Ltd

(Registration number: 15706036)
Balance Sheet as at 31 May 2025

| Note | 2025 £
Current assets |  |
Stocks | 4 | 29,762
Debtors | 5 | 351
Cash at bank and in hand |  | 12,795
|  | 42,908
Creditors: Amounts falling due within one year | 6 | (54,420)
Net liabilities |  | (11,512)
Capital and reserves |  |
Called up share capital | 7 | 100
Retained earnings |  | (11,612)
Shareholders' deficit |  | (11,512)

For the financial period ending 31 May 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

• | The members have not required the company to obtain an audit of its accounts for the period in question in accordance with section 476; and
• | The director acknowledges his 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 director on 6 February 2026

......................................... Mr C J Poole Director

Harrison Grey Developments Ltd

Notes to the Unaudited Financial Statements for the Period from 7 May 2024 to 31 May 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:
1st Floor, Block C
The Wharf
Manchester Road
Burnley
Lancashire
BB11 1JG

The principal place of business is:
8 Gratton Road
Cheltenham
GL50 2BS

These financial statements were authorised for issue by the director on 6 February 2026.

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.

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:

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.

Harrison Grey Developments Ltd

Notes to the Unaudited Financial Statements for the Period from 7 May 2024 to 31 May 2025

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.
Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. 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.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.
The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.
Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.
Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

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 the director) during the period, was 1.

4 | Stocks

| 2025 £
Other inventories | 29,762

Harrison Grey Developments Ltd

Notes to the Unaudited Financial Statements for the Period from 7 May 2024 to 31 May 2025

5 | Debtors

| 2025 £
Other debtors | 351
| 351

6 | Creditors

| Note | 2025 £
Due within one year |  |
Loans and borrowings | 8 | 54,420

7 | Share capital

Allotted, called up and fully paid shares

| 2025
| No. | £
Ordinary shares of £0.01 each | 10,000 | 100

8 | Loans and borrowings

Current loans and borrowings

| 2025 £
Other borrowings | 54,420