REGISTERED NUMBER: 03241808 (England and Wales)

HARRISON & CO ACCOUNTANTS LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2025

Page

Company Information

1

Abridged Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Mrs S M Harrison

REGISTERED OFFICE:

531 Denby Dale Road West

Calder Grove

Wakefield

West Yorkshire

WF4 3ND

REGISTERED NUMBER:

03241808 (England and Wales)

ACCOUNTANTS:

Harrison & Co

Chartered Accountants

531 Denby Dale Road West

Calder Grove

Wakefield

West Yorkshire

WF4 3ND

FIXED ASSETS

Intangible assets

4

160,000

160,000

Tangible assets

5

49,698

71,173

209,698

231,173

CURRENT ASSETS

Stocks

23,872

23,425

Debtors

569,738

436,168

Cash at bank and in hand

145,693

156,629

739,303

616,222

CREDITORS

Amounts falling due within one year

189,415

169,313

NET CURRENT ASSETS

549,888

446,909

TOTAL ASSETS LESS CURRENT LIABILITIES

759,586

678,082

CREDITORS

Amounts falling due after more than one year

-

(7,500

)

PROVISIONS FOR LIABILITIES

(12,424

)

(17,793

)

NET ASSETS

747,162

652,789

CAPITAL AND RESERVES

Called up share capital

1,000

1,000

Retained earnings

746,162

651,789

SHAREHOLDERS' FUNDS

747,162

652,789

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

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

The director acknowledges her 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.

All the members have consented to the preparation of an abridged Balance Sheet for the year ended 30 September 2025 in accordance with Section 444(2A) of the Companies Act 2006.

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 5 June 2026 and were signed by:

Mrs S M Harrison - Director

1.	STATUTORY INFORMATION

Harrison & Co Accountants Limited 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.

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.

Goodwill

Goodwill,being the amount paid in connection with the acquisition of a business in 2003. It is the company policy not to write off the cost .

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Fixtures and fittings

-

15% on reducing balance

Motor vehicles

-

25% on cost

Computer equipment

-

35% on reducing balance

Stocks

Work in progress is valued at the lower of cost and net realisable value.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 14 (2024 - 13 ) .

4.	INTANGIBLE FIXED ASSETS

Totals

£

COST

At 1 October 2024

and 30 September 2025

160,000

NET BOOK VALUE

At 30 September 2025

160,000

At 30 September 2024

160,000

5.	TANGIBLE FIXED ASSETS

Fixtures

and

Motor

Computer

fittings

vehicles

equipment

Totals

£

£

£

£

COST

At 1 October 2024

33,113

112,631

40,699

186,443

Additions

-

-

3,052

3,052

Disposals

-

(43,325

)

-

(43,325

)

At 30 September 2025

33,113

69,306

43,751

146,170

DEPRECIATION

At 1 October 2024

26,788

52,940

35,542

115,270

Charge for year

948

12,995

2,873

16,816

Eliminated on disposal

-

(35,614

)

-

(35,614

)

At 30 September 2025

27,736

30,321

38,415

96,472

NET BOOK VALUE

At 30 September 2025

5,377

38,985

5,336

49,698

At 30 September 2024

6,325

59,691

5,157

71,173