Harrison Training Limited

	Page
Balance Sheet	1
Notes to the Financial Statements	2—3

Registered number: 03188825

		31 March 2026		30 September 2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		-		2,239

			-		2,239
CURRENT ASSETS
Stocks	5	-		2,000
Cash at bank and in hand		1,856		1,286

		1,856		3,286
Creditors: Amounts Falling Due Within One Year	7	(6,491 )		(9,731 )

NET CURRENT ASSETS (LIABILITIES)			(4,635 )		(6,445 )

TOTAL ASSETS LESS CURRENT LIABILITIES			(4,635 )		(4,206 )

NET LIABILITIES			(4,635 )		(4,206 )

CAPITAL AND RESERVES
Called up share capital	8		2		2
Profit and Loss Account			(4,637 )		(4,208 )

SHAREHOLDERS' FUNDS			(4,635)		(4,206)

For the period ending 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

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 for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

J Harrison

Director

12 June 2026

The notes on pages 2 to 3 form part of these financial statements.

1. General Information

Harrison Training Limited is a private company, limited by shares, incorporated in England & Wales, registered number 03188825 . The registered office is Willoughby House High Street, Elkesley, Retford, DN22 8AJ.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Going Concern Disclosure

The company ceased trading on 31 March 2026. The directors have prepared the financial statements on a basis other than going concern, as the company is in the process of being wound down. The accounts have therefore been prepared on a break-up basis, with assets stated at their net realisable value and provision made for all liabilities expected to arise in connection with the winding up of the company.

2.3. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.4. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Computer Equipment

25% Straight line

2.5. Stocks and Work in Progress

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 stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

2.6. Reporting period length

The reporting period has been extended from the financial year ending 30 September 2025 to 31 March 2026, resulting in an 18-month period of account from 1 October 2024 to 31 March 2026. This change has been made to align the financial statements with the cessation of the company's trade. As a result, the comparative amounts presented in the financial statements, including the related notes, are not entirely comparable with the current period.

3. Average Number of Employees

Average number of employees, including directors, during the period was: NIL (2024: NIL)

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Harrison Training Limited

Notes to the Financial Statements (continued)

For the Period 1 October 2024 to 31 March 2026

4. Tangible Assets

	Computer Equipment
	£
Cost
As at 1 October 2024	2,499
Disposals	(2,499 )

As at 31 March 2026	-

Depreciation
As at 1 October 2024	260
Provided during the period	937
Disposals	(1,197 )

As at 31 March 2026	-

Net Book Value
As at 31 March 2026	-

As at 1 October 2024	2,239

5. Stocks

	31 March 2026	30 September 2024
	£	£
Stock	-	2,000

6. Debtors

	31 March 2026	30 September 2024
	£	£
Due within one year

7. Creditors: Amounts Falling Due Within One Year

	31 March 2026	30 September 2024
	£	£
Bank loans and overdrafts	8	174
Accruals and deferred income	-	400
Directors' loan accounts	6,483	9,157

	6,491	9,731

8. Share Capital

	31 March 2026	30 September 2024
	£	£
Allotted, Called up and fully paid	2	2

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