Company registration number: 06662856
Annual report and unaudited financial statements
for the year ended 31 August 2025
for
Harrison And Rowe Limited
Pages for filing with the Registrar
Company registration number: 06662856
Harrison And Rowe Limited
Balance sheet
as at 31 August 2025
2025 2024
Note £ £ £ £
Fixed assets
Tangible assets 4 25,413 16,846
25,413 16,846
Current assets
Stocks 80,000 80,000
Debtors 5 664,205 788,990
Cash at bank and in hand 691,640 658,841
1,435,845 1,527,831
Creditors: amounts falling due within one
year 		6 (582,572) (659,609)
Net current assets 853,273 868,222
Total assets less current liabilities 878,686 885,068
NET ASSETS 878,686 885,068
Capital and reserves
Called up share capital 100 100
Profit and loss account 878,586 884,968
TOTAL EQUITY 878,686 885,068
The company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies for the year ended 31 August 2025.
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 to comply with the Companies Act 2006 in respect to accounting records and the preparation of financial statements.
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Company registration number: 06662856
Harrison And Rowe Limited
Balance sheet - continued
as at 31 August 2025
The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
In accordance with Section 444 of the Companies Act 2006, the Profit and loss account has not been delivered to the Registrar.
These financial statements were approved by the Board of directors and authorised for issue on 20 May 2026 and signed on its behalf by:
Mr M Rowe, Director
20 May 2026
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Harrison And Rowe Limited
Notes to the financial statements
for the year ended 31 August 2025
1 Company information
Harrison And Rowe Limited is a private company registered in England and Wales. Its registered number is 06662856. The company is limited by shares. Its registered office is Springwood Booths Park, Chelford Road, Knutsford, WA16 8GS. Its principal place of business is Springwood, Booths Park, Chelford Road, Knutsford, Cheshire, WA16 8GS.
2 Accounting policies
Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” including the provisions of Section 1A “Small Entities” and the Companies Act 2006. The financial statements have been prepared under the historic cost convention.
Going concern
In preparing these financial statements, the directors have assessed whether there are any material uncertainties related to events or conditions that cast significant doubt upon the company's ability to continue as a going concern. In making this assessment, the directors take into account all available information about the future which is at least 12 months from the date that the financial statements are authorised for issue.
The directors consider that the company has adequate resources to continue in business for the foreseeable future and that it is appropriate to adopt the going concern basis in preparing the financial statements.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, Value Added Tax and other sales taxes.
Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.
Plant and machinery etc.:
Plant and machinery - 33.3% reducing balance
Fixtures and fittings - 33.3% reducing balance
Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.
Work in progress is valued at the lower of cost and net realisable value. Cost is calculated using the first -in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.
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Harrison And Rowe Limited
Notes to the financial statements - continued
for the year ended 31 August 2025
2 Accounting policies - continued
Taxation
Taxation for the year comprises current taxation. Tax is recognised in the Profit and loss account, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.
Current taxation assets and liabilities are not discounted.
Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.
3 Average number of employees
During the year the average number of employees was 4 (2024 - 4).
4 Tangible fixed assets
Plant and
machinery
etc.
£
Cost
At 1 September 2024 41,333
Additions 11,703
At 31 August 2025 53,036
Depreciation
At 1 September 2024 24,487
Charge for year 3,136
At 31 August 2025 27,623
Net book value
At 31 August 2025 25,413
At 31 August 2024 16,846
5 Debtors
2025 2024
£ £
Trade debtors 426,135 527,605
Other debtors 238,070 261,385
664,205 788,990
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Harrison And Rowe Limited
Notes to the financial statements - continued
for the year ended 31 August 2025
6 Creditors: amounts falling due within one year
2025 2024
£ £
Trade creditors 370,980 446,887
Other creditors 9,224 9,486
Taxation 123,849 130,707
Social security and other tax 34,278 33,839
Accruals and deferred income 44,241 38,690
582,572 659,609
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