Harrison Leisure Acquisitions Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 07653178 (England and Wales)

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 NOVEMBER 2025

FOR

HARRISON LEISURE ACQUISITIONS LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

M D Harrison Snr

SECRETARY:

K Quinn

REGISTERED OFFICE:

13 Manor Street

Bridlington

East Yorkshire

YO15 2SA

REGISTERED NUMBER:

07653178 (England and Wales)

ACCOUNTANTS:

Lloyd Dowson Limited

Medina House

2 Station Avenue

Bridlington

East Yorkshire

YO16 4LZ

FIXED ASSETS

Tangible assets

4

2,708,332

2,640,424

Investments

5

14,478

2,722,810

2,654,902

CURRENT ASSETS

Stocks

27,108

28,573

Debtors

6

384,132

422,946

Cash at bank and in hand

534,133

314,014

945,373

765,533

CREDITORS

Amounts falling due within one year

7

545,129

497,182

NET CURRENT ASSETS

400,244

268,351

TOTAL ASSETS LESS CURRENT
LIABILITIES

3,123,054

2,923,253

CREDITORS

Amounts falling due after more than one
year

8

(954,697

)

(1,069,480

)

PROVISIONS FOR LIABILITIES

(168,386

)

(141,392

)

NET ASSETS

1,999,971

1,712,381

CAPITAL AND RESERVES

Called up share capital

10

100

Retained earnings

1,999,871

1,712,281

SHAREHOLDERS' FUNDS

1,999,971

1,712,381

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

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 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 16 June 2026 and were signed by:

M D Harrison Snr - Director

1.	STATUTORY INFORMATION

Harrison Leisure Acquisitions 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.

Preparation of consolidated financial statements

The financial statements contain information about Harrison Leisure Acquisitions Limited as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.

Related party exemption

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

Turnover

Turnover is derived from the sale of food, drink and catering supplies, and the provision of leisure services, and is recognised on supply.

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.

Freehold property

-

2% on cost

Short leasehold

-

over the lease, excluding land element

Plant and machinery

-

15% on reducing balance

Fixtures and fittings

-

15% on reducing balance

Motor vehicles

-

25% on reducing balance

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost.

Stocks

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

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

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to the statement of income and retained earnings over the relevant period. The capital element of the future payments is treated as a liability.

Rentals paid under operating leases are charged to the statement of income and retained earnings on a straight-line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company offers an auto-enrolment pension to its employees. Contributions payable are charged to the statement of income and retained earnings in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 62 (2024 - 51 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

COST

At 1 December 2024

2,281,508

1,149,603

3,431,111

Additions

93,852

136,275

230,127

Disposals

-

(10,980

)

(10,980

)

At 30 November 2025

2,375,360

1,274,898

3,650,258

DEPRECIATION

At 1 December 2024

172,700

617,987

790,687

Charge for year

61,240

91,646

152,886

Eliminated on disposal

-

(1,647

)

(1,647

)

At 30 November 2025

233,940

707,986

941,926

NET BOOK VALUE

At 30 November 2025

2,141,420

566,912

2,708,332

At 30 November 2024

2,108,808

531,616

2,640,424

The net book value of tangible fixed assets includes £ 9,212 (2024 - £ 12,283 ) in respect of assets held under hire purchase contracts.

5.	FIXED ASSET INVESTMENTS

Shares in

group

undertakings

£

COST

At 1 December 2024

and 30 November 2025

14,478

NET BOOK VALUE

At 30 November 2025

14,478

At 30 November 2024

14,478

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.11.25

30.11.24

£

Trade debtors

36,333

94,548

Amounts owed by group undertakings

232,610

262,947

Amounts owed by associates

314

Other debtors

114,875

65,137

384,132

422,946

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.11.25

30.11.24

£

Bank loans and overdrafts

112,000

Hire purchase contracts

3,494

4,946

Trade creditors

55,819

99,521

Amounts owed to group undertakings

66,963

67,838

Amounts owed to associates

5,803

19,530

Taxation and social security

215,327

154,685

Other creditors

85,723

38,662

545,129

497,182

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR

30.11.25

30.11.24

£

Bank loans

948,000

1,060,000

Hire purchase contracts

6,697

9,480

954,697

1,069,480

9.	SECURED DEBTS

The following secured debts are included within creditors:

30.11.25

30.11.24

£

Bank loans

1,060,000

1,172,000

Hire purchase contracts

10,191

14,426

1,070,191

1,186,426

10.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

30.11.25

30.11.24

value:

£

70

Ordinary A

£1

70

30

Ordinary B

£1

30

100

11.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 30 November 2025 and 30 November 2024:

30.11.25

30.11.24

£

M D Harrison Snr

Balance outstanding at start of year

-

17,318

Amounts advanced

74,146

-

Amounts repaid

-

(17,318

)

Amounts written off

-

Amounts waived

-

Balance outstanding at end of year

74,146

-