ACCOUNTS - Final Accounts preparation

Company Registration Number: 15095747

BART HARRISON PROMOTIONS LIMITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

BART HARRISON PROMOTIONS LIMITED

REGISTERED NUMBER: 15095747

STATEMENT OF FINANCIAL POSITION

AS AT 31 DECEMBER 2025

		2025		2024
Note		£		£

Current assets
Debtors: amounts falling due within one year	4	7,684		6,625
Cash at bank and in hand	5	278		199
		7,962		6,824
Creditors: amounts falling due within one year	6	(1,893,869)		(849,244)
Net current (liabilities)/assets			(1,885,907)		(842,420)
Total assets less current liabilities			(1,885,907)		(842,420)
Net (liabilities)/assets			(1,885,907)		(842,420)

Capital and reserves
Called up share capital	7	100	100
Profit and loss account		(1,886,007)	(842,520)
		(1,885,907)	(842,420)

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

BART HARRISON PROMOTIONS LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

1.	General information

Bart Harrison Promotions Limited is a private company, limited by shares, and incorporated in England and Wales under the Companies Act 2006. The address of the registered office is given on the Company Information page. The nature of the Company's operations and its principal activities are set out in the Directors' Report.

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 following principal accounting policies have been applied:

2.2

Going concern

The Company has net current liabilities of £1,885,907 (2024 - £842,420), including an amount owed to group undertakings of £1,874,567 (2024 - £825,583). The Directors have sought and obtained written confirmation from the other group company that the loan balance will not be recalled for at least 12 months from the date of approval of the financial statements.

The Directors therefore have a reasonable expectation that the Company has adequate resources to continue in operational existence for the foreseeable future. Thus they continue to adopt the going concern basis of accounting in preparing the annual financial statements.

2.3

Interest income

Interest income is recognised in profit or loss using the effective interest method.

2.4

Finance costs

Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

2.5

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.

2.6

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

2.7

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.

Page 2

BART HARRISON PROMOTIONS LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

Employees

The average monthly number of employees, including directors, during the year was 3 (2024 - 3).

Debtors

					2025	2024
					£	£

Other debtors	7,684	6,625
	7,684	6,625

5.	Cash and cash equivalents
		2025	2024
		£	£

Cash at bank and in hand	278	199
	278	199

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

Trade creditors	3,600	3,960
Amounts owed to group undertakings	1,874,567	825,583
Accruals and deferred income	15,702	19,701
	1,893,869	849,244

Page 3

BART HARRISON PROMOTIONS LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

7.	Share capital
		2025	2024
		£	£

Allotted, called up and fully paid

100 (2024 - 100) Ordinary shares of £1.00 each	100	100

8.	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.

9.	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.

10.	Auditors' information

The auditors' report on the financial statements for the year ended 31 December 2025 was unqualified.

The audit report was signed on 29 July 2026 by Steven Williams (Senior statutory auditor) on behalf of Armstrong Watson Audit Limited.

Page 4