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Registration number: 05734738

J & S Harrison Limited
Unaudited Financial Statements
28 February 2026

J & S Harrison Limited

Contents

Accountants' Report | 1
Balance Sheet | 2

Chartered Accountants' Report to the Board of Directors on the Preparation of the Unaudited Statutory Accounts of
J & S Harrison Limited
for the Year Ended 28 February 2026

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of J & S Harrison Limited for the year ended 28 February 2026 as set out on pages 2 to 4 from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at http://www.icaew.com/regulation.

This report is made solely to the Board of Directors of J & S Harrison Limited, as a body, in accordance with the terms of our engagement letter dated 13 March 2024. Our work has been undertaken solely to prepare for your approval the accounts of J & S Harrison Limited and state those matters that we have agreed to state to the Board of Directors of J & S Harrison Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than J & S Harrison Limited and its Board of Directors as a body for our work or for this report.

It is your duty to ensure that J & S Harrison Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and loss of J & S Harrison Limited. You consider that J & S Harrison Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the accounts of J & S Harrison Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.

Dodd & Co Limited
Chartered Accountants
FIFTEEN Rosehill
Montgomery Way
Rosehill Estate
CARLISLE
CA1 2RW

20 April 2026

J & S Harrison Limited

(Registration number: 05734738)
Balance Sheet as at 28 February 2026

|  | 2026 £ | 2025 £
Fixed assets |  | 52,646 | 60,643
Current assets |  | 58,435 | 123,908
Creditors: Amounts falling due within one year |  | (34,863) | (58,940)
Net current assets |  | 23,572 | 64,968
Total assets less current liabilities |  | 76,218 | 125,611
Accruals and deferred income |  | (4,671) | (3,757)
|  | 71,547 | 121,854
Capital and reserves |  | 71,547 | 121,854

J & S Harrison Limited

(Registration number: 05734738)
Balance Sheet as at 28 February 2026 (continued)

1 | General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
Bee Croft
Newton Arlosh
WIGTON
CA7 5HD

2 | Staff numbers

The average number of persons employed by the company (including directors) during the year, was 3 (2025 - 3).

3 | Related party transactions

Transactions with directors

2026 | At 1 March 2025 £ | Advances £ | Repayments £ | Dividends credited £ | Interest £ | At 28 February 2026 £
S A Harrison
Loan | 3,012 | 15,367 | (9,050) | - | 211 | 9,540

2025 | At 1 March 2024 £ | Advances £ | Repayments £ | Dividends credited £ | Interest £ | At 28 February 2025 £
S A Harrison
Loan | 9,538 | 12,834 | (12,487) | (7,000) | 127 | 3,012

Directors' advances are repayable on demand.
Interest has been charged on advances to directors at a rate of 2.25% to April 2025, then 3.75% this year and 2.25% last year.

J & S Harrison Limited

(Registration number: 05734738)
Balance Sheet as at 28 February 2026 (continued)

For the financial year ending 28 February 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

• | The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
• | The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the micro entities regime and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 20 April 2026 and signed on its behalf by:

......................................... J P B Harrison Director | ......................................... S A Harrison Director |