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Registered number: 04208037
Harrison Homes (Cumbria) Ltd
ACCOUNTS
FOR THE YEAR ENDED 31/10/2025
Prepared By:
N B Lancaster & Co
Chartered Accountants
6 Brunswick Street
Carlisle
Cumbria
CA1 1PN

Harrison Homes (Cumbria) Ltd

ACCOUNTS
FOR THE YEAR ENDED 31/10/2025
DIRECTORS
C J Harrison
REGISTERED OFFICE
Tannery House
Harraby Green Business Park
Carlisle
CA1 2SS
COMPANY DETAILS
Private company limited by shares registered in EW - England and Wales, registered number 04208037
BANKERS
Lloyds Bank Plc
ACCOUNTANTS
N B Lancaster & Co
Chartered Accountants
6 Brunswick Street
Carlisle
Cumbria
CA1 1PN

Harrison Homes (Cumbria) Ltd

ACCOUNTS
FOR THE YEAR ENDED 31/10/2025
CONTENTS |  |
|  | Page
Directors' Report |  | -
Accountants' Report |  | -
Statement Of Comprehensive Income |  | -
Balance Sheet |  | 3
Notes To The Accounts |  | 4
The following do not form part of the statutory financial statements: |  |
Trading And Profit And Loss Account |  | -
Profit And Loss Account Summaries |  | -

Harrison Homes (Cumbria) Ltd

BALANCE SHEET AT 31/10/2025
|  |  |  |  |  | 2025 |  |  |  | 2024
|  | Notes |  |  |  | £ |  |  |  | £
FIXED ASSETS |  |  |  |  |  |  |  |  |  |
Tangible assets |  | 2 |  |  |  | 947 |  |  |  | 1,263
CURRENT ASSETS |  |  |  |  |  |  |  |  |  |
Stock |  |  |  | 3,812,600 |  |  |  | 2,563,600 |  |
Debtors |  | 4 |  | 165,000 |  |  |  | 165,000 |  |
Cash at bank and in hand |  |  |  | 3,498 |  |  |  | 12,245 |  |
|  |  |  | 3,981,098 |  |  |  | 2,740,845 |  |
CREDITORS: Amounts falling due within one year |  | 5 |  | 5,642,845 |  |  |  | 5,634,004 |  |
NET CURRENT LIABILITIES |  |  |  |  |  | (1,661,747) |  |  |  | (2,893,159)
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  |  |  |  | (1,660,800) |  |  |  | (2,891,896)
CREDITORS: Amounts falling due after more than one year |  | 6 |  |  |  | 1,298,441 |  |  |  | -
NET LIABILITIES |  |  |  |  |  | (2,959,241) |  |  |  | (2,891,896)
CAPITAL AND RESERVES |  |  |  |  |  |  |  |  |  |
Called up share capital |  | 9 |  |  |  | 100 |  |  |  | 100
Profit and loss account |  |  |  |  |  | (2,959,341) |  |  |  | (2,891,996)
SHAREHOLDERS' FUNDS |  |  |  |  |  | (2,959,241) |  |  |  | (2,891,896)
For the year ending 31/10/2025 the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have decided not to deliver to the registrar a copy of the company's profit and loss account.
Approved by the board on 12/02/2026 and signed on their behalf by |  |  |  |  |  |  |  |  |  |
............................. |  |  |  |  |  |  |  |  |  |
C J Harrison |  |  |  |  |  |  |  |  |  |
Director |  |  |  |  |  |  |  |  |  |

Harrison Homes (Cumbria) Ltd

NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED 31/10/2025

1. ACCOUNTING POLICIES

1a. Basis Of Accounting
The accounts have been prepared under the historical cost convention.
The accounts have been prepared in accordance with FRS102 - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006 .

1b. Going Concern
These financial statements have been prepared on the assumption that the company is able to carry on business as a going concern, which the director considers appropriate having reagrd to the circumstances outlined in the note to the accounts.

1c. Depreciation |  |
Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives.
Plant and Machinery |  | reducing balance 25%
Equipment |  | reducing balance 50%

1d. Stocks
Stock and work in progress are valued at the lower of cost and net estimated selling price less selling costs. Cost is based upon the weighted average purchase price. Work in progress includes a relevant proportion of overheads according to the stage of completion.

2. TANGIBLE FIXED ASSETS |  |  |  |  |  |
|  | Plant and |  |  |  |
|  | Machinery |  | Equipment |  | Total
|  | £ |  | £ |  | £
Cost |  |  |  |  |  |
At 01/11/2024 |  | 50,749 |  | 6,929 |  | 57,678
At 31/10/2025 |  | 50,749 |  | 6,929 |  | 57,678
Depreciation |  |  |  |  |  |
At 01/11/2024 |  | 49,487 |  | 6,928 |  | 56,415
For the year |  | 315 |  | 1 |  | 316
At 31/10/2025 |  | 49,802 |  | 6,929 |  | 56,731
Net Book Amounts |  |  |  |  |  |
At 31/10/2025 |  | 947 |  | - |  | 947
At 31/10/2024 |  | 1,262 |  | 1 |  | 1,263

Harrison Homes (Cumbria) Ltd

3. STOCK |  |  |  | 2025 |  | 2024
|  |  |  | £ |  | £
Stock comprises: |  |  |  |  |  |
Work in progress |  |  |  | 3,812,600 |  | 2,563,600
|  |  |  | 3,812,600 |  | 2,563,600

4. DEBTORS |  |  |  | 2025 |  | 2024
|  |  |  | £ |  | £
Amounts falling due within one year |  |  |  |  |  |
Other debtors |  |  |  | 165,000 |  | 165,000
|  |  |  | 165,000 |  | 165,000

5. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |  |  |  |  |  |
|  |  |  | 2025 |  | 2024
|  |  |  | £ |  | £
VAT |  |  |  | 9,118 |  | 11,377
Trade creditors |  |  |  | 22,000 |  | 22,000
Accruals |  |  |  | 500 |  | 500
Amounts due to group companies |  |  |  | 5,611,227 |  | 5,600,127
|  |  |  | 5,642,845 |  | 5,634,004

6. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |  |  |  |  |  |
|  |  |  | 2025 |  | 2024
|  |  |  | £ |  | £
Bank loans >1yr |  |  |  | 1,298,441 |  | -
|  |  |  | 1,298,441 |  | -

Harrison Homes (Cumbria) Ltd

7. SECURED CREDITORS |  |  |  |  |  |
|  |  |  | 2025 |  | 2024
|  |  |  | £ |  | £
Amount of bank loans and overdrafts which are secured |  |  |  | 1,298,441 |  | -
The company has a bank loan which is secured by a charge over certain freehold property owned by the parent company, The Christopher Harrison Group Limited.

8. EMPLOYEES |  |  |  |  |  |
|  |  |  | 2025 |  | 2024
|  |  |  | No. |  | No.
Average number of employees |  |  |  | - |  | -

9. SHARE CAPITAL |  |  |  | 2025 |  | 2024
|  |  |  | £ |  | £
Allotted, issued and fully paid: |  |  |  |  |  |
100 Ordinary shares of £1 each |  |  |  | 100 |  | 100
|  |  |  | 100 |  | 100

10. RELATED PARTY TRANSACTIONS
At the balance date a loan of £5,611,227 (2024 - £5,600,127) was owed to The Christopher Harrison Group Limited, the parent company. The loan is interest free, unsecured and repayable on demand.
No remuneration was paid to the director during the year (2024 - £Nil).

11. ADDITIONAL INFORMATION
The company is a private company, limited by shares and registered in England & Wales.
The company's registered number is 04208037.
The company's registered office is Tannery House, Harraby Green Buisiness Park, Carlisle, CA1 2SS.

12. GOING CONCERN
At the balance sheet date the company's liabilities exceeded its assets. The company has received assurance from the parent company that it will continue to provide financial support to the company for twelve months from the date of signing these financial statements. On this basis, the director considers it appropriate to prepare the accounts on a going concern basis.

Harrison Homes (Cumbria) Ltd

13. CONTINGENCIES
Cross guarantees are in place between this company, The Christopher Harrison Group Limited and Lloyds Bank Plc in respect of group borrowings.

14. PARENT COMPANY
The ultimate parent company is The Christopher Harrison Group Limited, a company registered in England & Wales.
The registered office and trading address of the parent company is Tannery House, Harraby Green Business Park, Carlisle CA1 2SS.