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Registration number: 07366327

Harris Global Limited
Unaudited Filleted Financial Statements
for the Year Ended 30 November 2025

Harris Global Limited

Contents

Company Information | 1
Balance Sheet | 2 to 3
Notes to the Unaudited Financial Statements | 4 to 10

Harris Global Limited

Company Information

Directors | J Hotston K Hotston S Ball

Registered office | 8 Station Road East Oxted Surrey RH8 0BT

Harris Global Limited

(Registration number: 07366327)
Balance Sheet as at 30 November 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Tangible assets | 4 | 33,414 | 43,512
Current assets |  |  |
Debtors | 5 | 1,266,155 | 1,229,172
Cash at bank and in hand |  | 25,588 | 42,016
|  | 1,291,743 | 1,271,188
Creditors: Amounts falling due within one year | 6 | (1,029,080) | (834,710)
Net current assets |  | 262,663 | 436,478
Total assets less current liabilities |  | 296,077 | 479,990
Creditors: Amounts falling due after more than one year | 6 | - | (5,223)
Provisions for liabilities |  | (8,002) | (10,371)
Net assets |  | 288,075 | 464,396
Capital and reserves |  |  |
Called up share capital | 7 | 180 | 180
Share premium reserve |  | 27,480 | 27,480
Capital redemption reserve |  | (55,260) | (55,260)
Retained earnings |  | 315,675 | 491,996
Shareholders' funds |  | 288,075 | 464,396

For the financial year ending 30 November 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

• | The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
• | The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

Harris Global Limited

(Registration number: 07366327)
Balance Sheet as at 30 November 2025

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 22 May 2026 and signed on its behalf by:

......................................... J Hotston Director |  |

Harris Global Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 November 2025

1 | General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
8 Station Road East
Oxted
Surrey
RH8 0BT

These financial statements were authorised for issue by the Board on 22 May 2026.

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention. The financial statements are presented in Sterling (£), which is also the functional currency of the Company. Monetary amounts in these Financial Statements are rounded to the nearest £1.
The company has taken advantage of the following disclosure exemptions in preparing these financial statements, as permitted by FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland":
• the requirement of Section 33 Related Party Disclosures paragraph 33.7.

Foreign currency transactions and balances

Transactions in foreign currencies are initially recorded at the functional currency rate prevailing at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are retranslated into the respective functional currency of the entity at the rates prevailing on the reporting period date. Non-monetary items carried at fair value that are denominated in foreign currencies are retranslated at the rate on the date when the fair value is re-measured.
Non-monetary items measured in terms of historical cost in a foreign currency are not retranslated.

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

Harris Global Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 November 2025

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.
Unrelieved tax losses and other deferred tax assets are recognised when 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 and that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class | Depreciation method and rate
Office equipment | 33% straight line per annum
Fixtures and fittings | 25% reducing balance per annum
Leasehold buildings | Over term of the lease

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.
Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.
Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Harris Global Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 November 2025

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.
Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.
Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Leases

Leases in which substantially all the risks and rewards of ownership are retained by the lessor are classified as operating leases. Payments made under operating leases are charged to profit or loss on a straight-line basis over the period of the lease.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.
Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3 | Staff numbers

The average number of persons employed by the company (including directors) during the year, was 10 (2024 - 11).

Harris Global Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 November 2025

4 | Tangible assets

| Land and buildings £ | Furniture, fittings and equipment £ | Total £
Cost or valuation
At 1 December 2024 | 15,791 | 105,063 | 120,854
Additions | - | 2,058 | 2,058
At 30 November 2025 | 15,791 | 107,121 | 122,912
Depreciation
At 1 December 2024 | 5,527 | 71,815 | 77,342
Charge for the year | 3,158 | 8,998 | 12,156
At 30 November 2025 | 8,685 | 80,813 | 89,498
Carrying amount
At 30 November 2025 | 7,106 | 26,308 | 33,414
At 30 November 2024 | 10,264 | 33,248 | 43,512

5 | Debtors

Current | 2025 £ | 2024 £
Trade debtors | 920,704 | 754,393
Prepayments | 12,297 | 23,906
Other debtors | 333,154 | 450,873
| 1,266,155 | 1,229,172

Harris Global Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 November 2025

6 | Creditors

Creditors: amounts falling due within one year

| Note | 2025 £ | 2024 £
Due within one year |  |  |
Loans and borrowings | 8 | 849,126 | 589,661
Trade creditors |  | 478 | (62)
Taxation and social security |  | 155,146 | 186,669
Accruals and deferred income |  | 17,555 | 58,442
Other creditors |  | 6,775 | -
|  | 1,029,080 | 834,710

Creditors include bank loans and overdrafts which are secured of £843,900 (2024 - £579,300).

Creditors: amounts falling due after more than one year

| Note | 2025 £ | 2024 £
Due after one year |  |  |
Loans and borrowings | 8 | - | 5,223

7 | Share capital

Allotted, called up and fully paid shares

| 2025 | 2024
| No. | £ | No. | £
Ordinary shares of £1 each | 180 | 180 | 180 | 180

Harris Global Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 November 2025

8 | Loans and borrowings

Non-current loans and borrowings

| 2025 £ | 2024 £
Bank borrowings | - | 5,223

Current loans and borrowings

| 2025 £ | 2024 £
Bank borrowings | 5,223 | 10,388
Other borrowings | 843,903 | 579,273
| 849,126 | 589,661

Other borrowings

Other borrowings relate to an invoice discount facility and is denominated in Sterling . The carrying amount at the year end is £843,900 (2024 - £579,300). Borrowings are secured under a fixed and floating charge over the company assets as set out in the charge registered 17 May 2013.

9 | Related party transactions

The director's loan was subject to the official rate of interest at the prevailing date, had no fixed repayment date and was unsecured.

Transactions with directors

2025 | At 1 December 2024 £ | Advances to director £ | Repayments by director £ | At 30 November 2025 £
J Hotston
Director's loan account | 119,628 | 14,771 | (122,148) | 12,251

2024 | At 1 December 2023 £ | Advances to director £ | Repayments by director £ | At 30 November 2024 £
J Hotston
Director's loan account | 39,842 | 140,226 | (60,440) | 119,628

Harris Global Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 November 2025

Summary of transactions with parent

Harris Global Holdings Limited During the year, the company paid dividends of £209,433 (2024: £315,000) to Harris Global Holdings Limited, a related party.
Management charges of £10,000 (2024: £nil) were incurred during the year.
At the year end, an amount of £304,415 (2024: £313,095) was due from Harris Global Holdings Limited. The balance is unsecured, interest-free and repayable on demand.

10 | Parent and ultimate parent undertaking

The company's immediate parent is Harris Global Holdings Limited (Reg 10976910), incorporated in England and Wales.
These financial statements are available upon request from 8 Station Road East, Oxted, Surrey, United Kingdom, RH8 0BT
The ultimate controlling party is Mr J Hotston by virtue of shareholdings in Harris Global Holdings Limited.