ACCOUNTS - Final Accounts preparation

Company Registration Number: 02084761

HARRISON HOMES LIMITED

UNAUDITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

Principal activity

The principal activity of the Company was that of construction of domestic buildings.

HARRISON HOMES LIMITED

REGISTERED NUMBER: 02084761

STATEMENT OF FINANCIAL POSITION

AS AT 31 DECEMBER 2025

		2025		2024
Note		£		£


Current assets
Debtors: amounts falling due within one year	3	392,173		391,265
		392,173		391,265
Creditors: amounts falling due within one year	4	(1,477)		-
Net current assets			390,696		391,265
Total assets less current liabilities			390,696		391,265

Net assets			390,696		391,265

Capital and reserves
Called up share capital	10,000	10,000
Profit and loss account	380,696	381,265
	390,696	391,265

The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf by:

M R Harrison

Director

Date: 23 July 2026

The notes on pages 2 to 4 form part of these financial statements.

Page 1

HARRISON HOMES LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

1.	General information

Harrison Homes Limited is a private company, limited by shares, incorporated in England and Wales under the Companies Act 2006. The company's registered office is Stanley Harrison House, The Chocolate Works, Bishopthorpe Road, York, England, YO23 1DE.

2.Accounting policies

2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

The financial statements are prepared in GBP and rounded to the nearest £.

The preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgment in applying the Company's accounting policies.

The following principal accounting policies have been applied:

2.2

Going concern

In assessing the appropriateness of the application of the going concern basis, the directors have considered the uncertainties around the general economic environment. The directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Accordingly, they continue to adopt the going concern basis in preparing the financial statements.

2.3

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:

∙the amount of revenue can be measured reliably;

∙it is probable that the Company will receive the consideration due under the contract;

∙the stage of completion of the contract at the end of the reporting period can be measured reliably; and

∙the costs incurred and the costs to complete the contract can be measured reliably.

2.4

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

Page 2

HARRISON HOMES LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

2.Accounting policies (continued)

2.5

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

Debtors

					2025	2024
					£	£


Amounts owed by group undertakings	391,861	391,265
Prepayments and accrued income	312	-
	392,173	391,265

4.	Creditors: Amounts falling due within one year
		2025	2024
		£	£

Other taxation and social security	255	-
Accruals and deferred income	1,222	-
	1,477	-

5.	Share capital
		2025	2024
		£	£

Allotted, called up and fully paid

10,000 (2024 - 10,000) Ordinary shares of £1.00 each	10,000	10,000

6.	Related party transactions
	The Company is a wholly owned subsidiary of S Harrison Group Limited and has taken advantage of the available exemption conferred by section 1AC.35 of FRS 102 Section 1A not to disclose transactions with wholly owned group members.

Page 3

HARRISON HOMES LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

7.	Controlling party

The immediate and ultimate parent undertaking of the Company is S Harrison Group Limited, a company incorporated in England and Wales. The registered office address of this company is Stanley Harrison House, The Chocolate Works, Bishopthorpe Road, York, North Yorkshire, YO23 1DE.

The smallest and largest group in which the results of the Company are consolidated is that headed by S Harrison Group Limited. Copies of the consolidated financial statements may be obtained from the registered office address of this company, Stanley Harrison House, The Chocolate Works, Bishopthorpe Road, York, North Yorkshire, YO23 1DE.

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