REGISTERED NUMBER: 03607725 (England and Wales)

FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025

FOR

HARRISONS PROPERTIES UK LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

H S Cheema

REGISTERED OFFICE:

Hadrian Chambers

Victoria Passage

Skinner Street

Wolverhampton

West Midlands

WV1 4LG

REGISTERED NUMBER:

03607725 (England and Wales)

FIXED ASSETS

Tangible assets

4

955,178

955,500

CURRENT ASSETS

Debtors

5

390,180

383,903

Cash at bank

4,658

7,027

394,838

390,930

CREDITORS

Amounts falling due within one year

6

486,076

499,211

NET CURRENT LIABILITIES

(91,238

)

(108,281

)

TOTAL ASSETS LESS CURRENT LIABILITIES

863,940

847,219

CREDITORS

Amounts falling due after more than one year

7

732,118

744,521

NET ASSETS

131,822

102,698

CAPITAL AND RESERVES

Called up share capital

10

1,000

1,000

Retained earnings

11

130,822

101,698

SHAREHOLDERS' FUNDS

131,822

102,698

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 July 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 27 July 2026 and were signed by:

H S Cheema - Director

1.	STATUTORY INFORMATION

Harrisons Properties UK 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 gross invoiced sales of the services provided.

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

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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Freehold

and

property

fittings

Totals

£

£

£

COST

At 1 August 2024

and 31 July 2025

1,014,901

13,160

1,028,061

DEPRECIATION

At 1 August 2024

61,545

11,016

72,561

Charge for year

-

322

322

At 31 July 2025

61,545

11,338

72,883

NET BOOK VALUE

At 31 July 2025

953,356

1,822

955,178

At 31 July 2024

953,356

2,144

955,500

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/7/25

31/7/24

£

£

Trade debtors

24,318

22,831

Associated Company

364,890

359,185

Prepayments

972

1,887

390,180

383,903

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/7/25

31/7/24

£

£

Trade creditors

45,338

58,741

Tax

58,640

47,006

Social security and other taxes

1,232

975

Pension Account

144

209

Other creditors

1,080

1,080

Wages Control Account

29,765

37,823

Directors' current accounts

338,686

342,246

Accrued expenses

11,191

11,131

486,076

499,211

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31/7/25

31/7/24

£

£

Bank loans (see note 8)

732,118

744,521

31/7/25

31/7/24

£

£

Amounts falling due in more than five years:

Repayable by instalments

Bank loans more 5 yr by instal

557,795

557,848

8.

LOANS

An analysis of the maturity of loans is given below:

31/7/25

31/7/24

£

£

Amounts falling due between one and two years:

Bank loans - 1-2 years

174,323

186,673

Amounts falling due in more than five years:

Repayable by instalments

Bank loans more 5 yr by instal

557,795

557,848

9.	SECURED DEBTS

The following secured debts are included within creditors:

31/7/25

31/7/24

£

£

Bank loans

732,118

744,521

The bank borrowing is secured by a charge over the freehold properties owned by the company

10.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31/7/25

31/7/24

value:

£

£

1,000

Ordinary

£1

1,000

1,000

11.

RESERVES

Retained

earnings

£

At 1 August 2024

101,698

Profit for the year

29,124

At 31 July 2025

130,822