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Registered number: 06725689
Harrisons Accountancy Limited
Unaudited ABRIDGED Financial Statements
For The Year Ended 31 December 2025
Harrisons Accountancy Ltd
Harrison House Sheep Walk
Langford Road
Biggleswade
Bedfordshire
SG18 9RB
Contents
Page
Abridged Balance Sheet 1—2
Notes to the Abridged Financial Statements 3—4
Page 1
Abridged Balance Sheet
Registered number: 06725689
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 66,192 80,147
66,192 80,147
CURRENT ASSETS
Debtors 56,195 60,531
Cash at bank and in hand 663,490 592,142
719,685 652,673
Creditors: Amounts Falling Due Within One Year (291,699 ) (346,395 )
NET CURRENT ASSETS (LIABILITIES) 427,986 306,278
TOTAL ASSETS LESS CURRENT LIABILITIES 494,178 386,425
NET ASSETS 494,178 386,425
CAPITAL AND RESERVES
Called up share capital 5 100 100
Profit and Loss Account 494,078 386,325
SHAREHOLDERS' FUNDS 494,178 386,425
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For the year ending 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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.
All of the company's members have consented to the preparation of an Abridged Profit and Loss Account and an Abridged Balance Sheet for the year end 31 December 2025 in accordance with section 444(2A) of the Companies Act 2006.
On behalf of the board
Mr Daniel Harrison
Director
07/08/2026
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Abridged Financial Statements
1. General Information
Harrisons Accountancy Limited is a private company, limited by shares, incorporated in England & Wales, registered number 06725689 . The registered office is Harrison House Sheep Walk, Langford Road, Biggleswade, Bedfordshire, SG18 9RB.
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 represents the fair value of consideration receivable for professional services provided, excluding value added tax.
Revenue from the provision of professional services is recognised as follows:
Time-based services – Where work is charged on a time basis, turnover is recognised as services are performed, measured at the agreed charge-out rates.
Fixed fee assignments – Where a fixed fee has been agreed, turnover is recognised by reference to the stage of completion at the balance sheet date, provided the outcome of the engagement can be estimated reliably. Where the outcome cannot be estimated reliably, turnover is recognised only to the extent of recoverable costs incurred.
Contingent fee arrangements – Turnover is recognised only when the uncertainty is resolved and the right to consideration has been established.
Amounts recoverable on contracts that are not yet billed at the balance sheet date are included within work in progress, stated at cost plus attributable profit (where reliably measurable) less foreseeable losses.
Fees invoiced in advance of work being performed are included within deferred income and released to turnover in the period in which the related services are performed.
Reimbursable expenses and disbursements incurred on behalf of clients are excluded from turnover unless the practice bears the risks and rewards of those costs.
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:
Motor Vehicles 25% reducing balance
Fixtures & Fittings 25% reducing balance
2.4. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
2.5. Government Grant
Government grants are recognised in the profit and loss account in an appropriate manner that matches them with the expenditure towards which they are intended to contribute.
Grants for immediate financial support or to cover costs already incurred are recognised immediately in the profit and loss account. Grants towards general activities of the entity over a specific period are recognised in the profit and loss account over that period.
Grants towards fixed assets are recognised over the expected useful lives of the related assets and are treated as deferred income and released to the profit and loss account over the useful life of the asset concerned.
All grants in the profit and loss account are recognised when all conditions for receipt have been complied with.
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3. Average Number of Employees
Average number of employees, including directors, during the year was: 11 (2024: 11)
11 11
4. Tangible Assets
Total
£
Cost
As at 1 January 2025 136,946
Additions 8,110
As at 31 December 2025 145,056
Depreciation
As at 1 January 2025 56,799
Provided during the period 22,065
As at 31 December 2025 78,864
Net Book Value
As at 31 December 2025 66,192
As at 1 January 2025 80,147
5. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 100 100
Page 4