Harrison Brothers (Furniture) Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—6

Registered number: 14080118

		30 June 2026		30 September 2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		258,346		178,236

			258,346		178,236
CURRENT ASSETS
Stocks	5	116,993		75,424
Debtors	6	260,765		191,943
Cash at bank and in hand		5,247		5,149

		383,005		272,516
Creditors: Amounts Falling Due Within One Year	7	(795,503 )		(637,515 )

NET CURRENT ASSETS (LIABILITIES)			(412,498 )		(364,999 )

TOTAL ASSETS LESS CURRENT LIABILITIES			(154,152 )		(186,763 )

Creditors: Amounts Falling Due After More Than One Year	8		(93,010 )		(109,772 )

NET LIABILITIES			(247,162 )		(296,535 )

CAPITAL AND RESERVES
Called up share capital	10		2		2
Profit and Loss Account			(247,164 )		(296,537 )

SHAREHOLDERS' FUNDS			(247,162)		(296,535)

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Harrison Brothers (Furniture) Limited

Balance Sheet (continued)

As At 30 June 2026

For the period ending 30 June 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr Liam Randell Director	Miss Jane Harrison Director
4 August 2026

The notes on pages 3 to 6 form part of these financial statements.

1. General Information

Harrison Brothers (Furniture) Limited is a private company, limited by shares, incorporated in England & Wales, registered number 14080118 . The registered office is Unit 9, Belgrave Industrial Estate, Honeywell Lane, Oldham, OL8 2JP.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery	5% Reducing balance
Motor Vehicles	10% Reducing balance
Fixtures & Fittings	10% Reducing balance
Computer Equipment	10% Reducing balance

2.4. Leasing and Hire Purchase Contracts

Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.

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Harrison Brothers (Furniture) Limited

Notes to the Financial Statements (continued)

For the Period 1 October 2025 to 30 June 2026

2.5. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

3. Average Number of Employees

Average number of employees, including directors, during the period was: 17 (2025: 15)

4. Tangible Assets

	Plant & Machinery	Motor Vehicles	Fixtures & Fittings	Computer Equipment	Total
	£	£	£	£	£
Cost
As at 1 October 2025	103,500	89,360	367	-	193,227
Additions	84,608	-	-	5,762	90,370

As at 30 June 2026	188,108	89,360	367	5,762	283,597

Depreciation
As at 1 October 2025	12,354	2,497	140	-	14,991
Provided during the period	3,396	6,659	17	188	10,260

As at 30 June 2026	15,750	9,156	157	188	25,251

Net Book Value
As at 30 June 2026	172,358	80,204	210	5,574	258,346

As at 1 October 2025	91,146	86,863	227	-	178,236

5. Stocks

	30 June 2026	30 September 2025
	£	£
Work in progress	116,993	75,424

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Harrison Brothers (Furniture) Limited

Notes to the Financial Statements (continued)

For the Period 1 October 2025 to 30 June 2026

6. Debtors

	30 June 2026	30 September 2025
	£	£
Due within one year
Trade debtors	209,667	174,249
Other debtors	51,098	17,694

	260,765	191,943

7. Creditors: Amounts Falling Due Within One Year

	30 June 2026	30 September 2025
	£	£
Net obligations under finance lease and hire purchase contracts	33,701	37,610
Trade creditors	252,729	220,944
Bank loans and overdrafts	-	6,520
Other creditors	306,794	274,731
Taxation and social security	202,279	97,710

	795,503	637,515

8. Creditors: Amounts Falling Due After More Than One Year

	30 June 2026	30 September 2025
	£	£
Net obligations under finance lease and hire purchase contracts	93,010	109,772

9. Obligations Under Finance Leases and Hire Purchase

	30 June 2026	30 September 2025
	£	£
The future minimum finance lease payments are as follows:
Not later than one year	33,701	37,610
Later than one year and not later than five years	93,010	109,772

	126,711	147,382

	126,711	147,382

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Harrison Brothers (Furniture) Limited

Notes to the Financial Statements (continued)

For the Period 1 October 2025 to 30 June 2026

10. Share Capital

	30 June 2026	30 September 2025
	£	£
Allotted, Called up and fully paid	2	2

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