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Harrison Hart Limited Statement of financial position as at 31 October 2025
2025
2024
Notes
£
£
Fixed assets
Tangible assets
4
-
33,208
Current assets
Debtors
5
1,658
-
Cash at bank and in hand
867,336
323,726
868,994
323,726
Creditors: amounts falling due within one year
6
(200,861)
(127,437)
Net current assets
668,133
196,289
Net assets
668,133
229,497
Capital and reserves
Called up share capital
100
100
Profit and loss account
668,033
229,397
Shareholders' funds
668,133
229,497
For the year ending 31 October 2025 the company was entitled to exemption from audit 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 director acknowledges his 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 13 April 2026 and were signed on its behalf by
Samuele Scagnetti Director Company Registration No. 10444480
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Harrison Hart Limited Notes to the Accounts for the year ended 31 October 2025
1
Statutory information
Harrison Hart Limited is a private company, limited by shares, registered in England and Wales, registration number 10444480. The registered office is Capital Office, 124-128 City Road , London, London, EC1V 2NX, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities.
3
Accounting policies
These financial statements for the year ended 31 October 2025 are the first financial statements that comply with FRS 102 Section 1A Small Entities. The date of transition is 1 November 2023. The transition to FRS 102 Section 1A Small Entities has resulted in a small number of changes in accounting policies to those used previously. The nature of these changes and their impact on opening equity and profit for the comparative period are explained in the notes below.
Basis of preparation
The financial statements have been prepared in accordance with FRS 102 Section 1A and the Company's Act 2006 applicable to companies subject to the small companies regime the financial statements have been prepared under the historical cost convention
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover represents amounts receivable net of VAT.
Tangible fixed assets and depreciation
Depreciation has been provided in order to write off the assets over their estimated useful lives:
Foreign exchange
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rates of exchange ruling at the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
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Harrison Hart Limited Notes to the Accounts for the year ended 31 October 2025
4
Tangible fixed assets
Land & buildings
Fixtures & fittings
Total
£
£
£
Cost or valuation
At cost
At cost
At 1 November 2024
32,223
6,000
38,223
At 31 October 2025
32,223
6,000
38,223
Depreciation
At 1 November 2024
2,279
2,736
5,015
Charge for the year
29,944
3,264
33,208
At 31 October 2025
32,223
6,000
38,223
Net book value
At 31 October 2025
-
-
-
At 31 October 2024
29,944
3,264
33,208
5
Debtors
2025
2024
£
£
Amounts falling due within one year
VAT
1,658
-
6
Creditors: amounts falling due within one year
2025
2024
£
£
VAT
-
(710)
Taxes and social security
157,819
127,297
Loans from directors
34,492
-
Accruals
8,550
850
200,861
127,437
7
Loans to directors
The balance of £34,492 represents amounts due to the director. The balance is unsecured, interest free, and repayable on demand.
8
Post balance sheet events
After the reporting date payments totalling £70,000 were made to the director. Of this, £34,492 was applied in repayment of amounts previously owed to the director with the balance representing a distribution to the director.
9
Average number of employees
During the year the average number of employees was 1 (2024: 1).
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