For the financial year ended 31 July 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 of its financial statements for the year in question in accordance with section 476.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

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

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

Harrison Jack Investments Ltd is a private company limited by shares incorporated in England and Wales. The registered office is 19/21 Swan Street, West Malling, Kent, England, ME19 6JU.

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. 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 financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £1.

The financial statements have been prepared under the historical cost convention, modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value. The principal accounting policies adopted are set out below.

The balance sheet shows net liabilities. The directortrues are the main creditor of the company and has confirmed that they will continue to support the company for the foreseeable future. Therefore, the accounts have been prepared on a going concern basis.

Turnover is recognised at the fair value of rent received or receivable for the services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates. The following criteria also must be met before turnover is recognised.

Turnover from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:

- The amount of turnover can be measure reliably.

- It is probable that the company will receive the consideration under the contract.

- The stage of completion of the contract at the end of the reporting period can be measure reliably; and

- The costs incurred and the costs to complete the contract can be measure reliably.

Investment property, which is property held to earn rentals and/or for capital appreciation, is initially recognised at cost, which includes the purchase cost and any directly attributable expenditure. Subsequently it is measured at fair value at the reporting end date. Changes in fair value are recognised in profit or loss.

The tax expense represents the sum of deferred tax.

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

The average monthly number of persons (including directors) employed by the company during the year was:

The fair value of the investment properties have been arrived at on the basis of a valuation carried out by the directors of the company. The valuation was made on an open market value basis by a reference to market evidence of transaction prices for similar properties.

Included within other creditors is a loan account owed to an associated company of £36,500 (2024 : £56,500).

The mortgages are secured by way of a floating charge that covers all the property or undertaking of the company.

Included within other creditors is a loan which is secured by way of a fixed charge against the property, 4 Hermon Road, Glamorgan.

Included within reserves is a non-distributable sum of £29,251 (2024 : £54,708) relating to the movement in fair value of the company's investment property.

The company gives the bank a fixed and floating charge over its assets and undertaking owned now and in the future.