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Registered number: 06788116
The Christopher Harrison Group Limited
ACCOUNTS
FOR THE YEAR ENDED 31/10/2025
Prepared By:
N B Lancaster & Co
Chartered Accountants
6 Brunswick Street
Carlisle
Cumbria
CA1 1PN

The Christopher Harrison Group Limited

ACCOUNTS
FOR THE YEAR ENDED 31/10/2025
DIRECTORS
C J Harrison
P Hetherington
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 06788116
BANKERS
Lloyds Bank Plc
ACCOUNTANTS
N B Lancaster & Co
Chartered Accountants
6 Brunswick Street
Carlisle
Cumbria
CA1 1PN

The Christopher Harrison Group Limited

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 |  | -

The Christopher Harrison Group Limited

BALANCE SHEET AT 31/10/2025
|  |  |  |  |  | 2025 |  |  |  | 2024
|  | Notes |  |  |  | £ |  |  |  | £
FIXED ASSETS |  |  |  |  |  |  |  |  |  |
Tangible assets |  | 2 |  |  |  | 6,815,064 |  |  |  | 6,828,407
Investment Assets |  | 3 |  |  |  | 17,614 |  |  |  | 20,728
|  |  |  |  |  | 6,832,678 |  |  |  | 6,849,135
CURRENT ASSETS |  |  |  |  |  |  |  |  |  |
Debtors |  | 4 |  | 6,325,487 |  |  |  | 5,958,762 |  |
Cash at bank and in hand |  |  |  | 54,507 |  |  |  | 115,903 |  |
|  |  |  | 6,379,994 |  |  |  | 6,074,665 |  |
CREDITORS: Amounts falling due within one year |  | 5 |  | 631,015 |  |  |  | 1,061,586 |  |
NET CURRENT ASSETS |  |  |  |  |  | 5,748,979 |  |  |  | 5,013,079
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  |  |  |  | 12,581,657 |  |  |  | 11,862,214
CREDITORS: Amounts falling due after more than one year |  | 6 |  |  |  | 6,177,289 |  |  |  | 5,517,455
PROVISIONS FOR LIABILITIES AND CHARGES |  |  |  |  |  | 16,041 |  |  |  | 39,934
NET ASSETS |  |  |  |  |  | 6,388,327 |  |  |  | 6,304,825
CAPITAL AND RESERVES |  |  |  |  |  |  |  |  |  |
Called up share capital |  |  |  |  |  | 1,020 |  |  |  | 1,020
Share premium account |  |  |  |  |  | 3,325,081 |  |  |  | 3,325,081
Other reserves |  |  |  |  |  | 2,009,000 |  |  |  | 2,009,000
Profit and loss account |  |  |  |  |  | 1,053,226 |  |  |  | 969,724
SHAREHOLDERS' FUNDS |  |  |  |  |  | 6,388,327 |  |  |  | 6,304,825
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 |  |  |  |  |  |  |  |  |  |

The Christopher Harrison Group Limited

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. Depreciation |  |
Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives.
No depreciation is charged on land.
Land And Buildings |  | reducing balance 15%
Plant And Machinery |  | reducing balance 25%
Equipment |  | reducing balance 50%
Motor Vehicles |  | reducing balance 25%

1c. Pension Costs
The company operates a defined contribution pension scheme. The pension charge represents the amounts payable by the company to the fund in respect of the year.

1d. Government Grants
Government grants offering immediate financial support for Covid-19 are recognised in profit and loss in the year in which they are received.

1e. Investments
Fixed asset investments are included in the balance sheet at fair value.

1f. Turnover
Turnover represents the value of goods and services supplied by the company, net of value added tax and trade discounts.
Rental income is recognised as receivable and turnover from other trade upon the provision of goods or services.

1g. Taxation
Corporation tax payable is provided on taxable profits at the current rates.
Provision is made for deferred taxation in so far as a liability or asset has arisen as a result of transactions that had occurred by the balance sheet date and have given rise to an obligation to pay more tax in the future, or the right to pay less tax in the future. An asset has not been recognised to the extent that the transfer of economic benefits in the future is uncertain. Deferred tax assets and liabilities recognised have not been discounted.

The Christopher Harrison Group Limited

1h. Leases
Assets held under hire purchase contracts are capitalised in the balance sheet at fair value and depreciated over their expected useful lives. The interest element of hire purchase payments is charged to the profit and loss account over the period of the agreement.
Operating leases are charged to the profit and loss account on a straight line basis over the lease term.

2. TANGIBLE FIXED ASSETS |  |  |  |  |  |  |  |  |  |  |  |
|  | Land And |  | Long Leasehold |  | Plant and |  |  |  |  |  |
|  | Buildings |  | Properties |  | Machinery |  | Equipment |  | Motor Vehicles |  | Total
|  | £ |  | £ |  | £ |  | £ |  | £ |  | £
Cost |  |  |  |  |  |  |  |  |  |  |  |
At 01/11/2024 |  | 47,111 |  | 6,710,000 |  | 296,793 |  | 71,869 |  | 131,181 |  | 7,256,954
Additions |  | - |  | - |  | - |  | - |  | 36,685 |  | 36,685
Disposals |  | - |  | - |  | - |  | - |  | (49,602) |  | (49,602)
At 31/10/2025 |  | 47,111 |  | 6,710,000 |  | 296,793 |  | 71,869 |  | 118,264 |  | 7,244,037
Depreciation |  |  |  |  |  |  |  |  |  |  |  |
At 01/11/2024 |  | 6,165 |  | - |  | 275,432 |  | 70,913 |  | 76,037 |  | 428,547
Disposals |  | - |  | - |  | - |  | - |  | (27,661) |  | (27,661)
For the year |  | 47 |  | - |  | 10,090 |  | 478 |  | 17,472 |  | 28,087
At 31/10/2025 |  | 6,212 |  | - |  | 285,522 |  | 71,391 |  | 65,848 |  | 428,973
Net Book Amounts |  |  |  |  |  |  |  |  |  |  |  |
At 31/10/2025 |  | 40,899 |  | 6,710,000 |  | 11,271 |  | 478 |  | 52,416 |  | 6,815,064
At 31/10/2024 |  | 40,946 |  | 6,710,000 |  | 21,361 |  | 956 |  | 55,144 |  | 6,828,407
The company's freehold properties were valued on 25/01/2019 by an external valuer, Lambert Smith Hampton, Chartered Surveyors, on the basis of open market value for existing use. The directors consider the valuation to represent fair value at the balance sheet date. |  |  |

The Christopher Harrison Group Limited

3. FINANCIAL ASSETS |  |  |  |  |  |
|  | Shares in group companies |  | Other |  |
|  | and participating interests |  | Investments |  | Total
|  | £ |  | £ |  | £
Cost |  |  |  |  |  |
At 01/11/2024 |  | 235 |  | 20,493 |  | 20,728
Additions |  | - |  | 6,628 |  | 6,628
Disposals |  | - |  | (9,742) |  | (9,742)
At 31/10/2025 |  | 235 |  | 17,379 |  | 17,614
Amortisation |  |  |  |  |  |
Net Book Amounts |  |  |  |  |  |
At 31/10/2025 |  | 235 |  | 17,379 |  | 17,614
At 31/10/2024 |  | 235 |  | 20,493 |  | 20,728
The company holds 100% of the issued share capital in Harrison Homes (Cumbria) Limited, a company registered in England and Wales, At 31 October 2025 the aggregate capital and reserves of that company were £2,959,241 deficit and its loss for the year £67,345. |
The company holds 75% of the issued share capital in ADX Enviro Limited, a company registered in England and Wales. At 30 September 2024 the aggregate capital and reserves of that company were £2,620 and its profit for the year £12,460. |
The company holds 60% of the issued share capital in Harraby Green Associates Limited, a company registered in England and Wales. At 28 February 2025 the aggregate capital and reserves of that company were £29,124 and its profit for the year £28,582. |

4. DEBTORS |  |  |  | 2025 |  | 2024
|  |  |  | £ |  | £
Amounts falling due within one year |  |  |  |  |  |
Trade debtors |  |  |  | 21,547 |  | 58,109
UK corporation tax |  |  |  | - |  | 24,071
Other debtors |  |  |  | 1,610,149 |  | 1,193,391
Amounts due from group companies |  |  |  | 4,693,791 |  | 4,683,191
|  |  |  | 6,325,487 |  | 5,958,762

5. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |  |  |  |  |  |
|  |  |  | 2025 |  | 2024
|  |  |  | £ |  | £
UK corporation tax |  |  |  | 14,348 |  | -
VAT |  |  |  | 46,307 |  | 27,997
Other tax and social security creditors |  |  |  | 14,825 |  | 17,622
Director's current account - C J Harrison |  |  |  | 140,536 |  | 174,060
Director's current account - P Hetherington |  |  |  | 50,000 |  | 50,000
Bank loans |  |  |  | 92,640 |  | 484,135
Hire purchase |  |  |  | 15,577 |  | 9,540
Trade creditors |  |  |  | 5,387 |  | 26,439
Other creditors |  |  |  | 200,075 |  | 205,075
Accruals |  |  |  | 51,320 |  | 66,718
|  |  |  | 631,015 |  | 1,061,586

The Christopher Harrison Group Limited

6. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |  |  |  |  |  |
|  |  |  | 2025 |  | 2024
|  |  |  | £ |  | £
Bank loans (secured) >1yr |  |  |  | 6,152,020 |  | 5,510,250
Hire purchase >1yr |  |  |  | 25,269 |  | 7,205
|  |  |  | 6,177,289 |  | 5,517,455

7. SECURED CREDITORS |  |  |  |  |  |
|  |  |  | 2025 |  | 2024
|  |  |  | £ |  | £
Amount of bank loans and overdrafts which are secured |  |  |  | 6,244,660 |  | 5,994,385
Amount of other creditors which are secured |  |  |  | 40,847 |  | 16,745
Bank loans are secured by way of a legal charge over the group's freehold property. Hire purchase creditors are secured on the assets to which the liabilities relate.

8. EMPLOYEES |  |  |  |  |  |
|  |  |  | 2025 |  | 2024
|  |  |  | No. |  | No.
Average number of employees |  |  |  | 12 |  | 16

9. RELATED PARTY TRANSACTIONS
At the balance sheet date a loan of £4,682,291 (2024 - £4,671,191) was due from Harrison Homes (Cumbria) Limited, a 100% subsidiary of this company. A loan of £11,500 (2024 -£12,000) was also due from Harraby Green Associates Limited, a 60% subsidary of this company. The loans are interest free, unsecured and repayable on demand.
At the balance sheet date total loans of £190,356 (2024 - £224,060) were owed to the directors. The loans are interest free, unsecured and repayable on demand.
Remuneration of £12,480 (2024 - £10,033) was paid to a certain director during the year. Dividends of £37,500 were paid to the directors during the year (2024 - £Nil).

10. ADDITIONAL INFORMATION
The company is a private company, limited by shares and registered in England & Wales.
The company's registered number is 06788116.
The company's registered office is Tannery House, Harraby Green Buisiness Park, Carlisle, CA1 2SS.

The Christopher Harrison Group Limited

11. CONTINGENCIES
Cross guarantees are in place between this company, Harrison Homes (Cumbria) Ltd and Lloyds Bank Plc in respect of group borrowings.