REGISTERED NUMBER: 05852697 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

FOR

KEVIN HARRIS LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

K A Harris

Mrs C T Harris

SECRETARY:

Mrs C T Harris

REGISTERED OFFICE:

9 Drake Road

Padstow

Cornwall

PL28 8ES

REGISTERED NUMBER:

05852697 (England and Wales)

ACCOUNTANTS:

Whitakers

Chartered Accountants

Bryndon House

5/7 Berry Road

Newquay

Cornwall

TR7 1AD

FIXED ASSETS

Tangible assets

4

7,832

10,773

CURRENT ASSETS

Stocks

65,456

56,255

Debtors

5

473

37,718

Cash at bank

80,007

29,952

145,936

123,925

CREDITORS

Amounts falling due within one year

6

151,389

131,656

NET CURRENT LIABILITIES

(5,453

)

(7,731

)

TOTAL ASSETS LESS CURRENT LIABILITIES

2,379

3,042

PROVISIONS FOR LIABILITIES

1,958

2,694

NET ASSETS

421

348

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

321

248

SHAREHOLDERS' FUNDS

421

348

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 17 July 2026 and were signed on its behalf by:

K A Harris - Director

Mrs C T Harris - Director

1.	STATUTORY INFORMATION

Kevin Harris 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 represents net invoiced sales of goods and services, excluding value added tax.

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

Computer equipment

-

25% on reducing balance

Stocks

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

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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.

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 2 (2025 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Computer

machinery

equipment

Totals

£

£

£

COST

At 1 April 2025

68,575

676

69,251

Additions

350

-

350

Disposals

(16,015

)

(399

)

(16,414

)

At 31 March 2026

52,910

277

53,187

DEPRECIATION

At 1 April 2025

57,962

516

58,478

Charge for year

2,571

38

2,609

Eliminated on disposal

(15,338

)

(394

)

(15,732

)

At 31 March 2026

45,195

160

45,355

NET BOOK VALUE

At 31 March 2026

7,715

117

7,832

At 31 March 2025

10,613

160

10,773

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Trade debtors

473

37,718

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Trade creditors

23,800

14,946

Tax

1,356

1,978

Social security and other taxes

39,119

23,983

Directors' current accounts

85,779

89,485

Accrued expenses

1,335

1,264

151,389

131,656

7.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is K A Harris.