FOR THE YEAR ENDED 30 NOVEMBER 2025
HARVEY SHOPFITTERS LIMITED
COMPANY INFORMATION
HARVEY SHOPFITTERS LIMITED
CONTENTS
HARVEY SHOPFITTERS LIMITED
STRATEGIC REPORT
FOR THE YEAR ENDED 30 NOVEMBER 2025
The Directors present their annual report and financial statements for the year ended 30 November 2025.
The directors are pleased to report their confidence that the business would improve profitability in the year to 30 November 2025 has been achieved and whilst there has been a small reduction in turnover the drive for efficiency has shown improvement in the profit before tax. Tight control over overheads has helped to show a 27% increase in profit before tax.
The company has invested heavily in its fire door operation with production now centred on a purpose-built factory in Newport and volume production is anticipated to show good growth in the year to 30 November 2026. The company has obtained all the required certification standards and there has been considerable interest at an exhibition at the NEC in Birmingham.
Investing in high quality staff retention continues to be a key focus and strength of the business. There has been a good start to the new financial year and with a growing client base the likelihood of significant growth. Whilst world trade uncertainty and volatility are a risk the company has a broad spread of clients in differing sectors and this gives cause for optimism.
Sustainability and green energy policies continue to be an important driving force in investment decisions and the company has achieved a reduction in owned transport emissions.
The principal risk is the current uncertain global trading tariffs and the war in Iran has increased the cost of petrol and diesel that will have an effect if stability does not return in the near future. The company will limit the increased costs where possible and consider a faster move to electric vehicle where efficient to do so.
The company maintains a strong payment culture compared with competitors, encouraging beneficial relationships with our suppliers, contractors, and staff loyalty.
A key strength of the business continues to be its continuous drive to enhance and improve the quality of its staff. Staff turnover is low and demonstrates the strength of the company culture, a quality valued by our customers. The Board would like to thank its staff for their hard work and commitment to providing a high quality service to our customers. A detailed strategic review of the business is being conducted to ensure the business structure is fit to operate efficiently over the next 3 to 5 years.
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HARVEY SHOPFITTERS LIMITED
STRATEGIC REPORT (CONTINUED)
FOR THE YEAR ENDED 30 NOVEMBER 2025
The company has a sophisticated system to manage contracts giving detailed performance data which is used to assess ongoing profitability and to provide strategic information on those sectors of its market where it can channel its resources. During the year, the reporting and quality of data to management has enabled us to improve profitability with a concerted focus on efficiency.
The company uses several KPIs to measure performance and control costs. These are monitored by the Board on a regular basis and drive decisions on future strategy.
The company monitors its debtors, creditors and cash balances to ensure it maintains the necessary liquidity to meet any short or long term demands on the company and has enhanced its cyber security to guard against attacks all too frequent a problem faced by all businesses. Cyber security and penetration testing is conducted each year to ensure the business is protected as far as possible against cyber attacks.
The Board review detailed information on performance and hold regular meetings with senior staff to manage projects in an efficient way and reduce unproductive time. This has been demonstrated by the increased margins achieved and enhanced reporting is being introduced over the next financial year.
Board meetings are held regularly to ensure corporate governance is being maintained and to promote and maintain good Health & Safety measures to protect its employees, contractors and customers.
The Board place great emphasis on the company meeting its responsibilities to all stakeholders in the business and promote sustainable solutions to lessen its impact on the environment.
The company has conducted significant research to provide a base of information to improve our carbon footprint and lessen our impact on the planet.
There is a continuing emphasis on sustainability and the company makes every effort to be conscious of its responsibilities for future generations.
The company is dependent on its staff and contractors for its success and encourages diversity and inclusion of employees, irrespective of race and gender.
The company places great emphasis on staff training which improves productivity and provides career progression by the development of transferable skills.
During 25/26 there will be a continued focus on the core values of the business by the directors and the breadth of its activities and its change of its trading name more accurately defines what the company does.
This report was approved by the board on 1 June 2026 and signed on its behalf.
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HARVEY SHOPFITTERS LIMITED
DIRECTORS' REPORT
FOR THE YEAR ENDED 30 NOVEMBER 2025
The directors present their report and the financial statements for the year ended 30 November 2025.
The profit for the year, after taxation, amounted to £2,526,139 (2024: £1,989,696).
Ordinary dividends were paid amounting to £6,100,000 (2024: £1,000,000). The directors do not recommend payment of a further dividend.
The directors who served during the year were:
The Directors believe that the company is well placed to benefit from any increases in demand from customers which will arise in the forthcoming year.
The Company's greenhouse gas emissions and energy consumption for the year are:
Fuel type, mileage and CO2 g/km have been used to estimate the owned transport data. Monthly electricity meter readings have been used to estimate the purchased electricity data.
The company's current focus is on reducing Scope 1 and 2 emissions via electrification, demand reduction, and clean energy integration. We prioritise decarbonisation over offsetting.
The company's current focus is on reducing Scope 1 and 2 emissions via electrification, demand reduction, and clean energy integration. We prioritise decarbonisation over offsetting.
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HARVEY SHOPFITTERS LIMITED
DIRECTORS' REPORT (CONTINUED)
FOR THE YEAR ENDED 30 NOVEMBER 2025
There have been no significant events affecting the Company since the year end.
The auditors, Bishop Fleming Audit Limited, will be proposed for reappointment in accordance with section 485 of the Companies Act 2006.
This report was approved by the board on 1 June 2026 and signed on its behalf.
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HARVEY SHOPFITTERS LIMITED
DIRECTORS' RESPONSIBILITIES STATEMENT
FOR THE YEAR ENDED 30 NOVEMBER 2025
The directors are responsible for preparing the Strategic Report, the Directors' Report and the financial statements in accordance with applicable law and regulations.
Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice), including Financial Reporting Standard 102 ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland'. Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the Company and of the profit or loss of the Company for that period.
In preparing these financial statements, the directors are required to:
∙select suitable accounting policies for the Company's financial statements and then apply them consistently;
∙make judgements and accounting estimates that are reasonable and prudent;
∙state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements;
∙prepare the financial statements on the going concern basis unless it is inappropriate to presume that the Company will continue in business.
The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the Company's transactions and disclose with reasonable accuracy at any time the financial position of the Company and to enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the Company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
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HARVEY SHOPFITTERS LIMITED
INDEPENDENT AUDITORS' REPORT TO THE MEMBERS OF HARVEY SHOPFITTERS LIMITED
We have audited the financial statements of Harvey Shopfitters Limited (the 'Company') for the year ended 30 November 2025, which comprise the Statement of Comprehensive Income, the Statement of Financial Position, the Statement of Changes in Equity and the related notes, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland' (United Kingdom Generally Accepted Accounting Practice).
In auditing the financial statements, we have concluded that the directors' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.
Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the Company's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.
Our responsibilities and the responsibilities of the directors with respect to going concern are described in the relevant sections of this report.
The other information comprises the information included in the Annual Report other than the financial statements and our Auditors' Report thereon. The directors are responsible for the other information contained within the Annual Report. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon. Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the course of the audit, or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.
We have nothing to report in this regard.
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HARVEY SHOPFITTERS LIMITED
INDEPENDENT AUDITORS' REPORT TO THE MEMBERS OF HARVEY SHOPFITTERS LIMITED (CONTINUED)
In our opinion, based on the work undertaken in the course of the audit:
∙the information given in the Strategic Report and the Directors' Report for the financial year for which the financial statements are prepared is consistent with the financial statements; and
∙the Strategic Report and the Directors' Report have been prepared in accordance with applicable legal requirements.
In the light of the knowledge and understanding of the Company and its environment obtained in the course of the audit, we have not identified material misstatements in the Strategic Report or the Directors' Report.
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HARVEY SHOPFITTERS LIMITED
INDEPENDENT AUDITORS' REPORT TO THE MEMBERS OF HARVEY SHOPFITTERS LIMITED (CONTINUED)
Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an Auditors' Report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.
Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:
∙We have considered the nature of the industry and sector, control environment, and business performance;
∙We have considered the results of enquiries with management and the directors in relation to their own identification and assessment of the risks of irregularities within the entity; and
∙We have reviewed the documentation of key processes and controls and performed walkthroughs of transactions to confirm that the systems are operating effectively, in line with documentation.
For any matters identified we have obtained and reviewed the Company’s documentation of their policies and procedures relating to:
∙Identifying, evaluating and complying with laws and regulations, including duty, and whether they were aware of any instances of non-compliance;
∙Detecting and responding to the risks of fraud and whether they have knowledge of any actual, suspected or alleged fraud; and
∙The internal controls established to mitigate risks of fraud or non-compliance with laws and regulations.
We have also considered the matters discussed among the audit engagement team regarding how and where fraud might occur in the financial statements and potential indicators of fraud.
As a result of these procedures, we have considered the opportunities and incentives that may exist within the organisation for fraud and identified the highest area of risk to be in relation to revenue recognition, with a particular risk in relation to year-end cut-off.
In common with all audits under ISAs (UK) we are also required to perform specific procedures to respond to the risk of management override.
We have also obtained an understanding of the legal and regulatory frameworks that the Company operates in, focusing on provisions of those laws and regulations that had a direct effect on the determination of material amounts and disclosures in the financial statements. The key laws and regulations we considered in this context included the UK Companies Act, FRS 102 and UK tax legislation.
In addition, we considered provisions of other laws and regulations that do not have a direct effect on the financial statements but compliance with which may be fundamental to the Company’s ability to operate or avoid a material penalty. These included health and safety regulations and employment law.
Our procedures to respond to risks identified included the following:
As a result of these procedures, we have considered the opportunities and incentives that may exist within the organisation for fraud and identified the highest area of risk to be in relation to revenue recognition, with a particular risk in relation to year-end cut-off.
In common with all audits under ISAs (UK) we are also required to perform specific procedures to respond to the risk of management override.
We have also obtained an understanding of the legal and regulatory frameworks that the Company operates in, focusing on provisions of those laws and regulations that had a direct effect on the determination of material amounts and disclosures in the financial statements. The key laws and regulations we considered in this context included the UK Companies Act, FRS 102 and UK tax legislation.
In addition, we considered provisions of other laws and regulations that do not have a direct effect on the financial statements but compliance with which may be fundamental to the Company’s ability to operate or avoid a material penalty. These included health and safety regulations and employment law.
Our procedures to respond to risks identified included the following:
∙Reviewing the financial statement disclosures and testing to supporting documentation to assess compliance with provisions of relevant laws and regulations described as having a direct effect on the financial statements;
∙Enquiring of management in relation to actual and potential claims or litigation;
∙Performing analytical procedures to identify unusual or unexpected relationships that may indicate risks of material misstatement due to fraud;
∙Performing detailed testing in relation to the recognition of revenue with a particular focus around the year-end cut-off; and
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HARVEY SHOPFITTERS LIMITED
INDEPENDENT AUDITORS' REPORT TO THE MEMBERS OF HARVEY SHOPFITTERS LIMITED (CONTINUED)
∙In addressing the risk of fraud through management override of controls, testing the appropriateness of journal entries and other adjustments; assessing whether the judgments made in accounting estimates are indicative of potential bias; and evaluating the business rationale of significant transactions that are unusual or outside the normal course of business.
We also communicated relevant identified laws and regulations and potential fraud risks to all engagement team
members and remained alert to any indications of fraud or non-compliance with laws and regulations throughout
the audit.
members and remained alert to any indications of fraud or non-compliance with laws and regulations throughout
the audit.
Because of the inherent limitations of an audit, there is a risk that we will not detect all irregularities, including those leading to a material misstatement in the financial statements or non-compliance with regulation. This risk increases the more that compliance with a law or regulation is removed from the events and transactions reflected in the financial statements, as we will be less likely to become aware of instances of non-compliance. The risk is also greater regarding irregularities occurring due to fraud rather than error, as fraud involves intentional concealment, forgery, collusion, omission or misrepresentation.
A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website at: www.frc.org.uk/auditorsresponsibilities. This description forms part of our Auditors' Report.
This report is made solely to the Company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the Company's members those matters we are required to state to them in an Auditors' Report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the Company and the Company's members, as a body, for our audit work, for this report, or for the opinions we have formed.
for and on behalf of
Chartered Accountants
Statutory Auditors
10 Temple Back
BS1 6FL
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HARVEY SHOPFITTERS LIMITED
STATEMENT OF COMPREHENSIVE INCOME
FOR THE YEAR ENDED 30 NOVEMBER 2025
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HARVEY SHOPFITTERS LIMITED
REGISTERED NUMBER:01578037
STATEMENT OF FINANCIAL POSITION
AS AT 30 NOVEMBER 2025
The financial statements were approved and authorised for issue by the board and were signed on its behalf by:
The notes on pages 13 to 26 form part of these financial statements.
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HARVEY SHOPFITTERS LIMITED
STATEMENT OF CHANGES IN EQUITY
FOR THE YEAR ENDED 30 NOVEMBER 2025
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HARVEY SHOPFITTERS LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2025
Harvey Shopfitters Limited is a private company limited by shares incorporated in England and Wales. The registered office is 19 Common Road, Hanham, Bristol, BS15 3LL.
2.ACCOUNTING POLICIES
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.
The preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgement in applying the Company's accounting policies (see note 3).
The following principal accounting policies have been applied:
The Company has taken advantage of the following disclosure exemptions in preparing these financial statements, as permitted by the FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland":
∙the requirements of Section 7 Statement of Cash Flows;
∙the requirements of Section 3 Financial Statement Presentation paragraph 3.17(d);
∙the requirements of Section 11 Financial Instruments paragraphs 11.42, 11.44 to 11.45, 11.47, 11.48(a)(iii), 11.48(a)(iv), 11.48(b) and 11.48(c);
∙the requirements of Section 12 Other Financial Instruments paragraphs 12.26 to 12.27, 12.29(a), 12.29(b) and 12.29A;
∙the requirements of Section 33 Related Party Disclosures paragraph 33.7.
This information is included in the consolidated financial statements of Harvey Commercial Holdings Limited as at 30 November 2025 and these financial statements may be obtained from Companies House.
At the time of approving the financial statements, the Directors have a reasonable expectation that the Company has adequate resources to continue in operational existence for the foreseeable future.
The Company has the benefit of supplying different markets, adequate resources, positive net assets and positive cash flows forecasted. The Company also has support from its ultimate Parent and fellow Group Companies.
Thus the Directors continue to adopt the going concern basis of accounting in preparing the financial statements.
Thus the Directors continue to adopt the going concern basis of accounting in preparing the financial statements.
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HARVEY SHOPFITTERS LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2025
2.ACCOUNTING POLICIES (CONTINUED)
Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.
When it is probable that the total contract costs will exceed total contract turnover, the expected loss is recognised as an expense immediately.
Where the outcome of a construction contract cannot be estimated reliably, contract revenue is recognised to the extent of contract costs incurred where it is probable that they will be recoverable. Contract costs are recognised as expenses in the period in which they are incurred. When costs incurred in securing a contract are recognised as an expense in the period in which they are incurred, they are not included in contract costs if the contract is obtained in a subsequent period.
All borrowing costs are recognised in profit or loss in the year in which they are incurred.
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HARVEY SHOPFITTERS LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2025
2.ACCOUNTING POLICIES (CONTINUED)
Land is not depreciated. Depreciation on other assets is charged so as to allocate the cost of assets less their residual value over their estimated useful lives.
Depreciation is provided on the following basis:
The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.
Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.
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HARVEY SHOPFITTERS LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2025
2.ACCOUNTING POLICIES (CONTINUED)
At each reporting date, an assessment is made for impairment. Any excess of the carrying amount of stock over its estimated selling price less costs to complete and sell is recognised as an impairment loss in the profit or loss. Reversals of impairment losses are also recognised in the profit or loss.
Provisions are measured as the best estimate of the amount required to settle the obligation, taking into account the related risks and uncertainties.
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HARVEY SHOPFITTERS LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2025
2.ACCOUNTING POLICIES (CONTINUED)
The Company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in ordinary shares.
The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised if the revision affects only that period, or in the period of the revision and future periods if the revision affects both current and future periods.
The critical judgements made by management that have a significant effect on the amounts recognised in the financial statements are described below.
Critical judgments
The following judgement (apart from those involving estimates) has had the most significant effect on amounts recognised in the financial statements.
Long term contracts
The value of contracts in progress at the year-end is recognised to the extent of contract costs incurred where it is probable that they will be recoverable. An assessment of each contract is made to determine the basis of recoverability.
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HARVEY SHOPFITTERS LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2025
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HARVEY SHOPFITTERS LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2025
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HARVEY SHOPFITTERS LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2025
There were no factors that may affect future tax charges.
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HARVEY SHOPFITTERS LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2025
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HARVEY SHOPFITTERS LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2025
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HARVEY SHOPFITTERS LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2025
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HARVEY SHOPFITTERS LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2025
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HARVEY SHOPFITTERS LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2025
Share premium account
Capital redemption reserve
Called up share capital
Profit and loss account
The Company participates in a defined contributions pension scheme. The assets of the scheme are held separately from those of the Company in an independently administered fund. The pension cost charge represents contributions payable by the Company to the fund and amounted to £209,677 (2024: £193,271). Amounts payable to the fund at year end were £49,198 (2024: £47,294) and are included in other creditors.
25.FINANCIAL COMMITMENTS, GUARANTEES AND CONTINGENT LIABILITIES
There is a Cross Guarantee and Debenture between Dearborn Estates Limited, Harvey Shopfitters Limited, Huntswood Park Limited, Hyde House Hotel Limited, Kin House Limited, Millbridge Court Limited, Parkfield Golf Limited and Veya Homes Limited dated 11 December 2023.
As at 30 November 2025, the total amounts of these guarantees were £6,964,876 (2024: £6,877,579).
As at 30 November 2025, the total amounts of these guarantees were £6,964,876 (2024: £6,877,579).
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HARVEY SHOPFITTERS LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2025
The immediate parent company is Harvey Commercial Holdings Limited , a company registered in England and Wales, whose registered office is 19 Common Road, Hanham, Bristol, BS15 3LL.
The parent undertaking of the smallest and largest group of undertakings for which group financial statements are prepared of which the Company is a member is Harvey Commercial Holdings Limited which is registered in England and Wales. Copies of Harvey Commercial Holdings Limited financial statements can be obtained from the Company's registered office, 19 Common Road, Hanham, Bristol, England, BS15 3LL.
The ultimate controlling party is considered to be A J Harvey based upon his majority shareholding of Harvey Commercial Holdings Limited.
The parent undertaking of the smallest and largest group of undertakings for which group financial statements are prepared of which the Company is a member is Harvey Commercial Holdings Limited which is registered in England and Wales. Copies of Harvey Commercial Holdings Limited financial statements can be obtained from the Company's registered office, 19 Common Road, Hanham, Bristol, England, BS15 3LL.
The ultimate controlling party is considered to be A J Harvey based upon his majority shareholding of Harvey Commercial Holdings Limited.
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