REGISTERED NUMBER: 03340507 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

FOR

J HARRISON & SON LIMITED

Page

Statement of Financial Position

1

Notes to the Financial Statements

3

FIXED ASSETS

Tangible assets

4

22,030

67,521

CURRENT ASSETS

Stocks

5

27,139

19,359

Debtors

6

136,288

122,410

Cash at bank

8,396

1,737

171,823

143,506

CREDITORS

Amounts falling due within one year

7

187,148

196,752

NET CURRENT LIABILITIES

(15,325

)

(53,246

)

TOTAL ASSETS LESS CURRENT LIABILITIES

6,705

14,275

CREDITORS

Amounts falling due after more than one year

8

(13,573

)

(25,664

)

PROVISIONS FOR LIABILITIES

9

(5,837

)

(9,586

)

NET LIABILITIES

(12,705

)

(20,975

)

CAPITAL AND RESERVES

Called up share capital

10

210

210

Retained earnings

(12,915

)

(21,185

)

SHAREHOLDERS' FUNDS

(12,705

)

(20,975

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 27 May 2026 and were signed on its behalf by:

Mr M J Harrison - Director

1.	STATUTORY INFORMATION

J Harrison & Son Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number:

03340507

Registered office:

Unit 2.02

High Weald House

Glovers End

Bexhill

East Sussex

TN39 5ES

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 historical cost convention.

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.

Plant and machinery

-

25% on reducing balance

Fixtures and fittings

-

15% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

33% on cost

STOCKS

Stocks and work in progress are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.

TAXATION

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred 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 statement of financial position date.

DEFERRED TAX

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

HIRE PURCHASE AND LEASING COMMITMENTS

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

PENSION COSTS AND OTHER POST-RETIREMENT BENEFITS

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

GOING CONCERN

The financial statements have been prepared on the going concern basis based on the continued support of the company's creditors which, in the opinion of the directors, the company has for the foreseeable future.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 5 (2024 - 5 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

Computer

machinery

fittings

vehicles

equipment

Totals

£

£

£

£

£

Cost

At 1 January 2025

28,672

18,332

133,219

14,007

194,230

Additions

389

-

1,895

-

2,284

Disposals

-

-

(65,245

)

-

(65,245

)

At 31 December 2025

29,061

18,332

69,869

14,007

131,269

Depreciation

At 1 January 2025

26,141

18,035

68,526

14,007

126,709

Charge for year

685

45

5,969

-

6,699

Eliminated on disposal

-

-

(24,169

)

-

(24,169

)

At 31 December 2025

26,826

18,080

50,326

14,007

109,239

Net book value

At 31 December 2025

2,235

252

19,543

-

22,030

At 31 December 2024

2,531

297

64,693

-

67,521

5.

STOCKS

2025

2024

£

£

Stocks

1,000

1,000

Work-in-progress

26,139

18,359

27,139

19,359

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

112,666

91,249

Other debtors

23,622

31,161

136,288

122,410

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

6,039

10,000

Hire purchase contracts

6,426

6,196

Trade creditors

71,254

74,049

Amounts owed to associates

17,162

31,176

Taxation and social security

16,439

6,692

Other creditors

69,828

68,639

187,148

196,752

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

-

5,665

Hire purchase contracts

13,573

19,999

13,573

25,664

9.	PROVISIONS FOR LIABILITIES

2025

2024

£

£

Deferred tax

5,837

9,586

Deferred

tax

£

Balance at 1 January 2025

9,586

Provided during year

(3,749

)

Balance at 31 December 2025

5,837

10.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

100

Ordinary A

100

100

100

110

Ordinary B to M

110

110

110

210

210