REGISTERED NUMBER: 08062018 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 October 2025

for

Paul A Harris Limited

Page

Company Information

1

Abridged Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Dr K Powell

REGISTERED OFFICE:

Perrott House

17 Bridge Street

Pershore

Worcestershire

WR10 1AJ

REGISTERED NUMBER:

08062018 (England and Wales)

ACCOUNTANTS:

Attwoods

Perrott House

17 Bridge Street

Pershore

Worcestershire

WR10 1AJ

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

103,776

110,971

Investments

6

755

3,073

104,531

114,044

CURRENT ASSETS

Debtors

449,196

239,972

Cash at bank and in hand

161,630

342,594

610,826

582,566

CREDITORS

Amounts falling due within one year

482,062

366,189

NET CURRENT ASSETS

128,764

216,377

TOTAL ASSETS LESS CURRENT LIABILITIES

233,295

330,421

PROVISIONS FOR LIABILITIES

38,307

27,743

NET ASSETS

194,988

302,678

CAPITAL AND RESERVES

Called up share capital

106

106

Retained earnings

194,882

302,572

194,988

302,678

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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.

All the members have consented to the preparation of an abridged Balance Sheet for the year ended 31 October 2025 in accordance with Section 444(2A) of the Companies Act 2006.

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 9 February 2026 and were signed by:

Dr K Powell - Director

1.	STATUTORY INFORMATION

Paul A 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 is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2012, is being amortised evenly over its estimated useful life of five years.

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

Fixtures and fittings

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

25% 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.

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.	INTANGIBLE FIXED ASSETS

Totals

£

COST

At 1 November 2024

and 31 October 2025

245,000

AMORTISATION

At 1 November 2024

and 31 October 2025

245,000

NET BOOK VALUE

At 31 October 2025

-

At 31 October 2024

-

5.	TANGIBLE FIXED ASSETS

Totals

£

COST

At 1 November 2024

167,105

Additions

23,945

Disposals

(5,039

)

At 31 October 2025

186,011

DEPRECIATION

At 1 November 2024

56,134

Charge for year

30,697

Eliminated on disposal

(4,596

)

At 31 October 2025

82,235

NET BOOK VALUE

At 31 October 2025

103,776

At 31 October 2024

110,971

6.	FIXED ASSET INVESTMENTS

Information on investments other than loans is as follows:

Totals

£

COST

At 1 November 2024

3,073

Share of profit/(loss)

(2,318

)

At 31 October 2025

755

NET BOOK VALUE

At 31 October 2025

755

At 31 October 2024

3,073

7.	PARENT COMPANY

Paul A Harris Ltd is wholly owned by its parent company The Harris Group of Companies Ltd. Its registered office is at Perrott House, 17 Bridge Street, Pershore, Worcestershire, WR10 1AJ.

The ultimate controlling party is Paul Harris who owns 94% of the ultimate parent company.