IRIS Accounts Production v25.4.12.37 OC454203 designated member 21.10.24 31.10.25 31.10.25 0 false true false false true false iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh OC454203 2024-10-20 OC454203 2025-10-31 OC454203 2024-10-21 2025-10-31 OC454203 2024-10-20 OC454203 ns15:EnglandWales 2024-10-21 2025-10-31 OC454203 ns14:PoundSterling 2024-10-21 2025-10-31 OC454203 ns10:PartnerLLP1 2024-10-21 2025-10-31 OC454203 ns10:LimitedLiabilityPartnershipLLP 2024-10-21 2025-10-31 OC454203 ns10:SmallEntities 2024-10-21 2025-10-31 OC454203 ns10:AuditExempt-NoAccountantsReport 2024-10-21 2025-10-31 OC454203 ns10:SmallCompaniesRegimeForAccounts 2024-10-21 2025-10-31 OC454203 ns10:LimitedLiabilityPartnershipsSORP 2024-10-21 2025-10-31 OC454203 ns10:FullAccounts 2024-10-21 2025-10-31 OC454203 ns10:PartnerLLP3 2024-10-21 2025-10-31 OC454203 ns10:RegisteredOffice 2024-10-21 2025-10-31 OC454203 ns5:CurrentFinancialInstruments 2025-10-31 OC454203 ns5:PlantMachinery 2024-10-21 2025-10-31 OC454203 ns5:PlantMachinery 2025-10-31

REGISTERED NUMBER: OC454203 (England and Wales)

HARRY & CO. HOLDINGS LLP

UNAUDITED FINANCIAL STATEMENTS

FOR THE PERIOD

21 OCTOBER 2024 TO 31 OCTOBER 2025

| HARRY & CO. HOLDINGS LLP (REGISTERED NUMBER: OC454203) |

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE PERIOD 21 OCTOBER 2024 TO 31 OCTOBER 2025

Page |

| General Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 3 |

| HARRY & CO. HOLDINGS LLP |

GENERAL INFORMATION

FOR THE PERIOD 21 OCTOBER 2024 TO 31 OCTOBER 2025

| DESIGNATED MEMBERS: | G S Harry

| S S C Harry

| REGISTERED OFFICE: | Tramshed Tech

| Palace

| 156 High Street

| Swansea

| SA1 1NE

| REGISTERED NUMBER: | OC454203 (England and Wales)

| ACCOUNTANTS: | Bevan Buckland LLP

| Ground Floor Cardigan House

| Castle Court

| Swansea Enterprise Park

| Swansea

| SA7 9LA

| HARRY & CO. HOLDINGS LLP (REGISTERED NUMBER: OC454203) |

BALANCE SHEET

31 OCTOBER 2025

| Notes | £ | £ |

| FIXED ASSETS

| Tangible assets | 4 | 1,949 |  |

| CURRENT ASSETS

| Cash at bank | 2,046 |  |  |

| CREDITORS

| Amounts falling due within one year | 5 | 1,440 |  |

| NET CURRENT ASSETS | 606 |  |

| TOTAL ASSETS LESS CURRENT LIABILITIES

| and

| NET ASSETS ATTRIBUTABLE TO MEMBERS | 2,555 |  |

| LOANS AND OTHER DEBTS DUE TO MEMBERS | 6 | 2,555 |  |

| TOTAL MEMBERS' INTERESTS

| Loans and other debts due to members | 6 | 2,555 |  |

The LLP is entitled to exemption from audit under Section 477 of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 for the period ended 31 October 2025.

The members acknowledge their responsibilities for:

(a) | ensuring that the LLP keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 and

(b) | preparing financial statements which give a true and fair view of the state of affairs of the LLP 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 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 relating to financial statements, so far as applicable to the LLP.

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

In accordance with Section 444 of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008, the Income Statement has not been delivered.

The financial statements were approved by the members of the LLP and authorised for issue on 26 January 2026 and were signed by:

G S Harry - Designated member

| HARRY & CO. HOLDINGS LLP (REGISTERED NUMBER: OC454203) |

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD 21 OCTOBER 2024 TO 31 OCTOBER 2025

1. | STATUTORY INFORMATION

| Harry & Co. Holdings LLP is registered in England and Wales. The LLP's registered number and registered office address can be found on the General 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 requirements of the Statement of Recommended Practice, Accounting by Limited Liability Partnerships. 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, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is recognised in the period in which the services are conducted with income being recognised as work in progress.

| Tangible fixed assets

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

| Cash at bank and cash in hand

| Cash at bank and cash in hand includes cash and short term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.

| Debtors

| Short term debtors are measured at transaction price, less any impairment.

| Creditors

| Short term creditors are measured at transaction price.

| Provision for liabilities

| Provisions are recognised when the company has a present obligation (legal and constructive) from a past event that will probably result in a transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably.

| Functional and presentation currency

| The partnership's functional and presentation currency is pounds sterling.

| Going concern

| The accounts have been prepared on the going concern basis, on the understanding that the will members continue to financially support the partnership for a period of 12 months from the date of these financial statements.

| Investment property

| Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

| HARRY & CO. HOLDINGS LLP (REGISTERED NUMBER: OC454203) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE PERIOD 21 OCTOBER 2024 TO 31 OCTOBER 2025

2. | ACCOUNTING POLICIES - continued

| Financial instruments

| The partnership 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 partnership's statement of financial position when the partnership

| becomes party to the contractual provisions of the instrument.

| Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

| Basic financial assets

| Basic financial assets, which include trade and other receivables and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest.

| Trade debtors, loans and other receivables that have fixed or determinable payments that are not quoted in an active market are classified as 'loans and receivables'. Loans and receivables are measured at amortised cost using the effective interest method, less any impairment.

| Interest is recognised by applying the effective interest rate, except for short-term receivables when the recognition of interest would be immaterial. The effective interest method is a method of calculating the amortised cost of a debt instrument and of allocating the interest income over the relevant period. The effective interest rate is the rate that exactly discounts estimated future cash receipts through the expected life of the debt instrument to the net carrying amount on initial recognition.

| Impairment of financial assets

| Financial assets, other than those held at fair value through profit and loss, are assessed for indicators of

| impairment at each reporting end date.

| Financial assets are impaired where there is objective evidence that, as a result of one or more events that occurred after the initial recognition of the financial asset, the estimated future cash flows have been affected. If an asset is impaired, the impairment loss is the difference between the carrying amount and the present value of the estimated cash flows discounted at the asset's original effective interest rate. The impairment loss is recognised in profit or loss.

| If there is a decrease in the impairment loss arising from an event occurring after the impairment was recognised, the impairment is reversed. The reversal is such that the current carrying amount does not exceed what the carrying amount would have been, had the impairment not previously been recognised. The impairment reversal is recognised in profit or loss.

| Derecognition of financial assets

| Financial assets are derecognised only when the contractual rights to the cash flows from the asset expire or are settled, or when the company transfers the financial asset and substantially all the risks and rewards of ownership to another entity, or if some significant risks and rewards of ownership are retained but control of the asset has transferred to another party that is able to sell the asset in its entirety to an unrelated third party.

| Basic financial liabilities

| Basic financial liabilities, including trade and other payables, bank loans that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future receipts discounted at a market rate of interest.

| Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

| Trade payables are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade payables are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

| HARRY & CO. HOLDINGS LLP (REGISTERED NUMBER: OC454203) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE PERIOD 21 OCTOBER 2024 TO 31 OCTOBER 2025

2. | ACCOUNTING POLICIES - continued

| 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 assets of the company after deducting all of its liabilities.

| Derecognition of financial liabilities

| Financial liabilities are derecognised when the company's contractual obligations expire or are discharged or

| cancelled.

3. | EMPLOYEE INFORMATION

| The average number of employees during the period was NIL.

4. | TANGIBLE FIXED ASSETS

| Plant and

| machinery

| etc

£ |

| COST

| Additions | 2,399 |  |

| At 31 October 2025 | 2,399 |  |

| DEPRECIATION

| Charge for period | 450 |  |

| At 31 October 2025 | 450 |  |

| NET BOOK VALUE

| At 31 October 2025 | 1,949 |  |

5. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

£ |

| Other creditors | 1,440 |  |

6. | LOANS AND OTHER DEBTS DUE TO MEMBERS |

| Loans and other debts due to members rank equally with debts due to unsecured creditors in the event of winding up. There is no provision for specific legally enforceable protection afforded to creditors in such an event. There are no restrictions or limitation on the ability of members to reduce the amounts of Members' other interest.