REGISTERED NUMBER: 09189972 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30TH JANUARY 2025

FOR

HARRIS CONSTRUCTION (UK) LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

D C Harris

REGISTERED OFFICE:

Riverside House

River Lane

Saltney

Chester

CH4 8RQ

REGISTERED NUMBER:

09189972 (England and Wales)

ACCOUNTANTS:

M. D. Coxey and Co. Limited

Chartered Accountants

25 Grosvenor Road

Wrexham

LL11 1BT

BANKERS:

The Cooperative Bank

PO Box 250

Skelmersdale

WN8 6WT

FIXED ASSETS

Tangible assets

4

62,530

79,767

CURRENT ASSETS

Debtors

5

528,898

863,553

Cash at bank

4,764

190,335

533,662

1,053,888

CREDITORS

Amounts falling due within one year

6

500,801

613,634

NET CURRENT ASSETS

32,861

440,254

TOTAL ASSETS LESS CURRENT LIABILITIES

95,391

520,021

CREDITORS

Amounts falling due after more than one year

7

91,835

226,680

NET ASSETS

3,556

293,341

CAPITAL AND RESERVES

Called up share capital

9

1

1

Retained earnings

3,555

293,340

SHAREHOLDERS' FUNDS

3,556

293,341

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30th January 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30th January 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 director and authorised for issue on 31st August 2025 and were signed by:

D C Harris - Director

1.	STATUTORY INFORMATION

Harris Construction (UK) Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).

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

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

25% on reducing balance

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 balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet 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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

Computer

machinery

fittings

vehicles

equipment

Totals

£

£

£

£

£

COST

At 31st January 2024

118,195

6,450

142,596

12,570

279,811

Additions

12,510

-

-

-

12,510

Disposals

-

-

(51,896

)

-

(51,896

)

Reclassification/transfer

(23,990

)

-

23,990

-

-

At 30th January 2025

106,715

6,450

114,690

12,570

240,425

DEPRECIATION

At 31st January 2024

89,641

5,302

94,732

10,369

200,044

Charge for year

11,130

178

3,230

206

14,744

Eliminated on disposal

-

-

(36,893

)

-

(36,893

)

Reclassification/transfer

(18,890

)

-

18,890

-

-

At 30th January 2025

81,881

5,480

79,959

10,575

177,895

NET BOOK VALUE

At 30th January 2025

24,834

970

34,731

1,995

62,530

At 30th January 2024

28,554

1,148

47,864

2,201

79,767

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.1.25

30.1.24

£

£

Trade debtors

-

153,319

Amounts owed by group undertakings

528,304

662,483

Other debtors

-

882

VAT

594

46,869

528,898

863,553

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.1.25

30.1.24

£

£

Bank loans and overdrafts

89,213

122,337

Hire purchase contracts

15,936

25,658

Trade creditors

130,100

354,198

Tax

217,814

42,350

Social security and other taxes

33,674

57,008

Other creditors

14,064

12,083

500,801

613,634

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

30.1.25

30.1.24

£

£

Bank loans - 1-2 years

20,510

89,213

Bank loans - 2-5 years

28,908

42,683

Bank loans - over 5 years

15,641

25,277

Hire purchase contracts

26,776

69,507

91,835

226,680

Amounts falling due in more than five years:

Repayable by instalments

Bank loans - over 5 years

15,641

25,277

8.	SECURED DEBTS

The following secured debts are included within creditors:

30.1.25

30.1.24

£

£

Bank loans

154,272

279,510

Hire purchase contracts

42,712

95,165

196,984

374,675

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

30.1.25

30.1.24

value:

£

£

1

Ordinary

1

1

1

10.	CAPITAL COMMITMENTS

30.1.25

30.1.24

£

£

Contracted but not provided for in the

financial statements

-

-

11.	RELATED PARTY DISCLOSURES

As at the year end, the company was owed £528,304 by D & S Harris Homes Limited.

D & S Harris Homes Limited and Harris Construction (UK) Limited are both subsidiaries of Harris Holdings (UK) Limited.

12.	ULTIMATE CONTROLLING PARTY

The controlling party is Harris Holdings (UK) Limited.

The ultimate controlling party is D C Harris.