Harrison Shaw Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 10621751

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Intangible Assets	4		40,000		80,000
Tangible Assets	5		60,356		74,668

			100,356		154,668
CURRENT ASSETS
Debtors	6	140,791		94,219
Cash at bank and in hand		153,109		375,206

		293,900		469,425
Creditors: Amounts Falling Due Within One Year	7	(194,590 )		(424,428 )

NET CURRENT ASSETS (LIABILITIES)			99,310		44,997

TOTAL ASSETS LESS CURRENT LIABILITIES			199,666		199,665

NET ASSETS			199,666		199,665

CAPITAL AND RESERVES
Called up share capital			101		100
Profit and Loss Account			199,565		199,565

SHAREHOLDERS' FUNDS			199,666		199,665

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Harrison Shaw Limited

Balance Sheet (continued)

As At 31 March 2026

For the year ending 31 March 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 S Shaw

Director

24/04/2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Harrison Shaw Limited is a private company, limited by shares, incorporated in England & Wales, registered number 10621751 . The registered office is 1 Unicorn House, Keighley Road, Skipton, North Yorkshire, BD23 2LP.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A Small Entities - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

The financial statements are prepared under the historical cost basis.

The financial statements are prepared in sterling, which is the functional currency of the entity.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable for services rendered, net of discounts and Value Added Tax.

Sales commission is invoiced and recognised on exchange of property sales.

2.3. Intangible Fixed Assets and Amortisation - Goodwill

Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of 10 years.

2.4. 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	15% reducing balance

2.5. Financial Instruments

A financial asset or a financial liability is recognised only when the company becomes a party to the contractual provisions of the instrument.

Basic financial instruments are initially recognised at the transactions price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.

Debt instruments are subsequently measured at amortised cost.

2.6. Taxation

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period.

Tax is recognised in the statement of comprehensive income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. In this case, tax is recognised in other comprehensive income or directly in capital and reserves, respectively.

Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.

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Harrison Shaw Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

2.7. Pensions

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided.

2.8. Provisions

Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event; it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense.

Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset. When a provision is measured at the present value of the amount expected to be required to settle the obligation, the unwinding of the discount is recognised in finance costs in profit or loss in the period is arises.

2.9. Impairment

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. When it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs.

The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that are largely independent of the cash inflows from other assets or groups of assets. For impairment testing of goodwill, the goodwill acquired in a business combination is, from the acquisition date, allocated to each of the cash-generating units that are expected to benefit from the synergies of the combination, irrespective of whether other assets or liabilities of the company are assigned to those units.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 11 (2025: 11)

4. Intangible Assets

	Goodwill
	£
Cost
As at 1 April 2025	400,000

As at 31 March 2026	400,000

Amortisation
As at 1 April 2025	320,000
Provided during the period	40,000

As at 31 March 2026	360,000

Net Book Value
As at 31 March 2026	40,000

As at 1 April 2025	80,000

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Harrison Shaw Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

5. Tangible Assets

	Motor Vehicles	Fixtures & Fittings	Total
	£	£	£
Cost
As at 1 April 2025	115,545	28,015	143,560
Additions	-	3,716	3,716

As at 31 March 2026	115,545	31,731	147,276

Depreciation
As at 1 April 2025	52,837	16,055	68,892
Provided during the period	15,677	2,351	18,028

As at 31 March 2026	68,514	18,406	86,920

Net Book Value
As at 31 March 2026	47,031	13,325	60,356

As at 1 April 2025	62,708	11,960	74,668

6. Debtors

	2026	2025
	£	£
Due within one year
Trade debtors	84,408	37,960
Prepayments and accrued income	3,383	3,259
Other debtors	53,000	53,000

	140,791	94,219

7. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Trade creditors	6,172	8,217
Corporation tax	77,981	97,432
Other taxes and social security	2,933	4,224
VAT	41,612	44,167
Accruals and deferred income	7,915	7,915
Directors' loan accounts	57,977	262,473

	194,590	424,428

8. Pension Commitments

The company operates a defined contributions pension scheme. The assets of the scheme are held seperately from those of the company in an independently administered fund. The pension cost charge represents contributions payable by the company to the fund and amounted to £2,850 (2025 - £4,486).

Contributions totalling £nil (2025 - £nil) were payable to the fund at the year end, and are included in creditors: amounts falling due within one year.

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