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Registered number: 12408013 PARKER HARRISON LIMITED UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 30 APRIL 2025
PARKER HARRISON LIMITED REGISTERED NUMBER: 12408013 STATEMENT OF FINANCIAL POSITION AS AT 30 APRIL 2025
| 2025 | 2025 | 2024 | 2024
Note | £ | £ | £ | £
Fixed assets |  |  |  |  |
Tangible fixed assets |  |  | 736 |  | 382
Current assets |  |  |  |  |
Debtors Within One Year | 5 | 71,270 |  | 59,395 |
Cash at bank and in hand |  | 1,739 |  | 106 |
|  | 73,009 |  | 59,501 |
Current liabilities |  |  |  |  |
Creditors: Amounts Falling Due Within One Year | 6 | (53,586) |  | (38,168) |
Net current assets |  |  | 19,423 |  | 21,333
Total assets less current liabilities |  |  | 20,159 |  | 21,715
Creditors: Amounts Falling Due After More Than One Year | 7 |  | (1,614) |  | (5,804)
Net assets |  |  | 18,545 |  | 15,911
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 1 |  | 1
Profit and loss account |  |  | 18,544 |  | 15,910
|  |  | 18,545 |  | 15,911
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PARKER HARRISON LIMITED REGISTERED NUMBER: 12408013 STATEMENT OF FINANCIAL POSITION (CONTINUED) AS AT 30 APRIL 2025 The director considers that the company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006. The director acknowledges her responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements. The financial statements have been prepared 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 financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf on 8 April 2026.
M L Grant
Director
The notes on pages 3 to 6 form part of these financial statements. Page 2
PARKER HARRISON LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025
1. | General information
Parker Harrison Limited is a private company limited by shares and is registered in England & Wales. Its registered office is Penhurst House, 352-356 Battersea Park Road, London, England, SW11 3BY. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the requirements and the Companies Act 2006. 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 following principal accounting policies have been applied:
| 2.2 | Currency
The company's functional and presentational currency is GBP.
| 2.3 | Revenue
Revenue is recognised to the extent that it is probable that the economic benefits will flow to the company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised: Professional services Revenue arising from professional services is recognised as the services are provided, assessed at fair value. Contingent fee arrangements On matters where the company provides services on a contingent fee arrangement basis, revenue is recognised only when it is certain that the company is due to receive the fees.
| 2.4 | Borrowing costs
All borrowing costs are recognised in the Statement of Income and Retained Earnings.
| 2.5 | Taxation
Tax is recognised in the Statement of Income and Retained Earnings. The current tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates income.
| 2.6 | Tangible fixed assets
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. Page 3
PARKER HARRISON LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025 2.Accounting policies (continued)
| 2.6 | Tangible fixed assets (continued)
Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, on a reducing balance basis. Depreciation is provided on the following basis:
|  |  |  | Office equipment | - | 33% | Reducing balance basis
|  |  |  | Computer equipment | - | 33% | Reducing balance basis
The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.
| 2.7 | Debtors
Debtors are measured at transaction price, less any impairment.
| 2.8 | Cash and cash equivalents
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours.
| 2.9 | Creditors
Creditors are measured at the transaction price.
| 2.10 | Dividends
Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.
3. | Employees
| The average monthly number of employees, including directors, during the year was 2 (2024 - 2).
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PARKER HARRISON LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025
4. | Tangible fixed assets
|  | Office equipment | Computer equipment | Total
|  | £ | £ | £
| Cost |  |  |
| At 1 May 2024 | - | 1,069 | 1,069
| Additions | 541 | - | 541
| At 30 April 2025 | 541 | 1,069 | 1,610
| Depreciation |  |  |
| At 1 May 2024 | - | 687 | 687
| Charge for the year on owned assets | 60 | 127 | 187
| At 30 April 2025 | 60 | 814 | 874
| Net book value |  |  |
| At 30 April 2025 | 481 | 255 | 736
| At 30 April 2024 | - | 382 | 382
5. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade debtors | 49,571 | 37,189
| Other debtors | 1,163 | 1,163
| Prepayments and accrued income | 20,536 | 21,043
|  | 71,270 | 59,395
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PARKER HARRISON LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025
6. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Bank overdraft | - | 6,097
| Bank loan | 5,050 | 5,052
| Trade creditors | 4,989 | 2,283
| Corporation tax | 24,456 | 12,159
| Other taxation and social security | 13,610 | 10,817
| Other creditors | 4,031 | 10
| Accruals | 1,450 | 1,750
|  | 53,586 | 38,168
7. | Creditors: Amounts falling due after more than one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Bank loan | 1,614 | 5,804
|  | 1,614 | 5,804
8. | Related party transactions
| During the year the director received dividends amounting to £45,000 (2024 £32,000).
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