Company registration number 13750025 (England and Wales)
HARRISON ESTATES PRESTWICH LTD
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2025
PAGES FOR FILING WITH REGISTRAR
HARRISON ESTATES PRESTWICH LTD
CONTENTS
Page
Balance sheet
1
Notes to the financial statements
2 - 3
HARRISON ESTATES PRESTWICH LTD
BALANCE SHEET
AS AT
30 NOVEMBER 2025
30 November 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Intangible assets
-
0
-
0
Investment property
3
183,800
183,800
Current assets
Cash at bank and in hand
708
401
Creditors: amounts falling due within one year
4
(86,662)
(87,006)
Net current liabilities
(85,954)
(86,605)
Total assets less current liabilities
97,846
97,195
Creditors: amounts falling due after more than one year
5
(105,000)
(105,000)
Net liabilities
(7,154)
(7,805)
Capital and reserves
Called up share capital
6
100
100
Profit and loss reserves
(7,254)
(7,905)
Total equity
(7,154)
(7,805)

For the financial year ended 30 November 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he 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 Companies Act 2006 with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on ......................... and are signed on its behalf by:
2026-02-10
..............................................
Z Nyman
Director
Company registration number 13750025 (England and Wales)
HARRISON ESTATES PRESTWICH LTD
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2025
- 2 -
1
Accounting policies
Company information

Harrison Estates Prestwich Ltd is a private company limited by shares incorporated in England and Wales. The registered office is Hollinwood Business Centre, Albert Street, Oldham, Lancashire, OL8 3QL.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention, expect for modification to a fair value basis where specified in the accounting policies set out below.

1.2
Going concern

A true t the time of approving the financial statements, t he directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus t he directors continue to adopt the going concern basis of accounting in preparing the financial statements.

1.3
Turnover

Turnover is recognised at the fair value of the consideration received or receivable for services provided in the normal course of business, being property rental services and is shown net of VAT and other sales related taxes.

1.4
Investment property

Investment property, which is property held to earn rentals and/or for capital appreciation, is initially recognised at cost, which includes the purchase cost and any directly attributable expenditure. Subsequently it is measured at fair value a t the reporting end date. Changes in fair value are recognised in profit or loss.

1.5
Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Basic financial assets, which include debtors and cash, together with basic financial liabilities, including creditors, are initially recognised at transaction cost and not amortised as they are either receivable or payable with one year.

Creditors payable after one year constitute commercial business loans with a market rate of interest being applied. These are recognised in full.

1.6
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

HARRISON ESTATES PRESTWICH LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 NOVEMBER 2025
1
Accounting policies
(Continued)
- 3 -
Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
2
2
3
Investment property
2025
£
Fair value
At 1 December 2024 and 30 November 2025
183,800

The valuation of the investment property w as made on the 30 November 20 2 5 by the directors, on an open market basis. No depreciation is provided in respect of these properties. On an historical basis, the property would have been included at an original cost of £183,800.

4
Creditors: amounts falling due within one year
2025
2024
£
£
Other creditors
86,662
87,006
5
Creditors: amounts falling due after more than one year
2025
2024
£
£
Bank loans and overdrafts
105,000
105,000

The company's bank loans are secured by a charge against the company's assets. At the 30 November 2025, the total value of secured loans was £105,000.

6
Called up share capital
2025
2024
2025
2024
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Ordinary shares of £1 each
100
100
100
100
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