ENOCH HARRISON & SON LIMITED

Company Registration Number:
00657117 (England and Wales)

Unaudited abridged accounts for the year ended 31 December 2025

Period of accounts

Start date: 01 January 2025

End date: 31 December 2025

ENOCH HARRISON & SON LIMITED

Contents of the Financial Statements

for the Period Ended 31 December 2025

Balance sheet
Notes

ENOCH HARRISON & SON LIMITED

Balance sheet

As at 31 December 2025


Notes
2025
2024


£
£
Fixed assets
Tangible assets: 3 75,069 91,754
Total fixed assets: 75,069 91,754
Current assets
Stocks: 137,120 258,840
Debtors: 4 99,658 23,627
Cash at bank and in hand: 442,224 780,936
Total current assets: 679,002 1,063,403
Creditors: amounts falling due within one year: 5 (273,229) (639,649)
Net current assets (liabilities): 405,773 423,754
Total assets less current liabilities: 480,842 515,508
Provision for liabilities: (18,169) (22,210)
Total net assets (liabilities): 462,673 493,298
Capital and reserves
Called up share capital: 6,000 6,000
Other reserves: 3,000 3,000
Profit and loss account: 453,673 484,298
Shareholders funds: 462,673 493,298

The notes form part of these financial statements

ENOCH HARRISON & SON LIMITED

Balance sheet statements

For the year ending 31 December 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.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with Section 444(2A).

These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

The directors have chosen to not file a copy of the company’s profit & loss account.

This report was approved by the board of directors on 25 March 2026
and signed on behalf of the board by:

Name: D W Harrison
Status: Director

The notes form part of these financial statements

ENOCH HARRISON & SON LIMITED

Notes to the Financial Statements

for the Period Ended 31 December 2025

1. Accounting policies

These financial statements have been prepared in accordance with the provisions of Section 1A (Small Entities) of Financial Reporting Standard 102

Turnover policy

Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax. Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

Tangible fixed assets and depreciation policy

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in equity, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in equity in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in equity in respect of that asset, the excess shall be recognised in profit or loss. Depreciation Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows: Plant and machinery -25% reducing balance Fixture and fittings -25% reducing balance Motor vehicles-25% reducing balance

Valuation and information policy

Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stock to its present location and condition.

Other accounting policies

Provisions Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event, it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense. Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset. When a provision is measured at the present value of the amount expected to be required to settle the obligation, the unwinding of the discount is recognised as a finance cost in profit or loss in the period it arises. Defined contribution plans Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund. When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised as a finance cost in profit or loss in the period in which it arises.

ENOCH HARRISON & SON LIMITED

Notes to the Financial Statements

for the Period Ended 31 December 2025

2. Employees

2025 2024
Average number of employees during the period 14 14

ENOCH HARRISON & SON LIMITED

Notes to the Financial Statements

for the Period Ended 31 December 2025

3. Tangible Assets

Total
Cost £
At 01 January 2025 567,745
Additions 4,624
Disposals (700)
At 31 December 2025 571,669
Depreciation
At 01 January 2025 475,991
Charge for year 21,309
On disposals (700)
At 31 December 2025 496,600
Net book value
At 31 December 2025 75,069
At 31 December 2024 91,754

ENOCH HARRISON & SON LIMITED

Notes to the Financial Statements

for the Period Ended 31 December 2025

4. Debtors

2025 2024
££
Debtors due after more than one year: 0 0

ENOCH HARRISON & SON LIMITED

Notes to the Financial Statements

for the Period Ended 31 December 2025

5. Creditors: amounts falling due within one year note

Trade creditors 34862 76303 Corporation tax 42594 33422 Social security 64061 11073 Other creditors 131712 518851 Total 273229 639649