The Harris Group of Companies Ltd - Accounts to registrar (filleted)

REGISTERED NUMBER: 13528218 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 October 2025

for

The Harris Group of Companies Ltd

Page

Company Information

1

Abridged Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Dr P A Harris

Dr K Powell

REGISTERED OFFICE:

Perrott House

17 Bridge Street

Pershore

Worcestershire

WR10 1AJ

REGISTERED NUMBER:

13528218 (England and Wales)

ACCOUNTANTS:

Attwoods

Perrott House

17 Bridge Street

Pershore

Worcestershire

WR10 1AJ

FIXED ASSETS

Investments

4

2,180,273

1,679,859

CURRENT ASSETS

Debtors

3,227,945

1,983,659

Cash at bank

462,624

266,966

3,690,569

2,250,625

CREDITORS

Amounts falling due within one year

372,424

348,380

NET CURRENT ASSETS

3,318,145

1,902,245

TOTAL ASSETS LESS CURRENT
LIABILITIES

5,498,418

3,582,104

CAPITAL AND RESERVES

Called up share capital

106

Fair value reserve

5

187,563

-

Retained earnings

5,310,749

3,581,998

5,498,418

3,582,104

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 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.

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 Board of Directors and authorised for issue on 13 May 2026 and were signed on its behalf by:

Dr P A Harris - Director

Dr K Powell - Director

1.	STATUTORY INFORMATION

The Harris Group of Companies Ltd 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 as modified by the revaluation of certain assets.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2024 - 2 ).

4.	FIXED ASSET INVESTMENTS

Information on investments other than loans is as follows:

Totals

£

COST OR VALUATION

At 1 November 2024

1,679,859

Additions

250,000

Revaluations

236,268

Dividends received

14,146

At 31 October 2025

2,180,273

NET BOOK VALUE

At 31 October 2025

2,180,273

At 31 October 2024

1,679,859

Cost or valuation at 31 October 2025 is represented by:

Totals

£

Valuation in 2023

(23,828

)

Valuation in 2024

203,580

Valuation in 2025

250,414

Cost

1,750,107

2,180,273

5.

RESERVES

Fair

value

reserve

£

Revaluation

187,563

At 31 October 2025

187,563

6.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31 October 2025 and 31 October 2024:

31.10.25

31.10.24

£

Dr P A Harris and Dr K Powell

Balance outstanding at start of year

1,032,239

387,031

Amounts advanced

1,366,538

820,273

Amounts repaid

(247,500

)

(175,065

)

Amounts written off

-

Amounts waived

-

Balance outstanding at end of year

2,151,277

1,032,239

7.	ULTIMATE CONTROLLING PARTY

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