2 false false false false false false false false false false true false false false false false false No description of principal activity 2025-01-01 Sage Accounts Production Advanced 2024 - FRS102_2024 434,853 54,053 488,906 488,906 434,853 xbrli:pure xbrli:shares iso4217:GBP 06895801 2025-01-01 2025-12-31 06895801 2025-12-31 06895801 2024-12-31 06895801 2024-01-01 2024-12-31 06895801 2024-12-31 06895801 2023-12-31 06895801 bus:Director1 2025-01-01 2025-12-31 06895801 core:WithinOneYear 2025-12-31 06895801 core:WithinOneYear 2024-12-31 06895801 core:ShareCapital 2025-12-31 06895801 core:ShareCapital 2024-12-31 06895801 core:RetainedEarningsAccumulatedLosses 2025-12-31 06895801 core:RetainedEarningsAccumulatedLosses 2024-12-31 06895801 core:CostValuation core:Non-currentFinancialInstruments 2024-12-31 06895801 core:Non-currentFinancialInstruments core:RevaluationsIncreaseDecreaseInInvestments 2025-12-31 06895801 core:CostValuation core:Non-currentFinancialInstruments 2025-12-31 06895801 core:Non-currentFinancialInstruments 2025-12-31 06895801 core:Non-currentFinancialInstruments 2024-12-31 06895801 bus:Director1 2024-12-31 06895801 bus:Director1 2025-12-31 06895801 bus:Director1 2023-12-31 06895801 bus:Director1 2024-12-31 06895801 bus:Director1 2024-01-01 2024-12-31 06895801 bus:SmallEntities 2025-01-01 2025-12-31 06895801 bus:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 06895801 bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 06895801 bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 06895801 bus:FullAccounts 2025-01-01 2025-12-31
COMPANY REGISTRATION NUMBER: 06895801

Christopher Harris Ltd

Filleted Unaudited Financial Statements

31 December 2025

Christopher Harris Ltd

Statement of Financial Position

31 December 2025

| 2025 | 2024
Note | £ | £ | £

Fixed assets

Investments | 5 |  | 488,906 | 434,853

Current assets

Debtors | 6 | 2,681,550 |  | 1,581,768
Cash at bank and in hand | 1,373,768 |  | 1,280,037
| ------------ |  | ------------
| 4,055,318 |  | 2,861,805

Creditors: amounts falling due within one year | 7 | 470,769 |  | 110,660
| ------------ |  | ------------
Net current assets |  | 3,584,549 | 2,751,145
|  | ------------ | ------------
Total assets less current liabilities |  | 4,073,455 | 3,185,998
|  | ------------ | ------------
Net assets |  | 4,073,455 | 3,185,998
|  | ------------ | ------------

Capital and reserves

Called up share capital |  | 1 | 1
Profit and loss account |  | 4,073,454 | 3,185,997
|  | ------------ | ------------
Shareholders funds |  | 4,073,455 | 3,185,998
|  | ------------ | ------------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.
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.
Director's responsibilities:
- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;
- The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

Christopher Harris Ltd

Statement of Financial Position (continued)

31 December 2025
These financial statements were approved by the board of directors and authorised for issue on 21 August 2026 , and are signed on behalf of the board by:

Mr C Harris |
Director |

Company registration number: 06895801

Christopher Harris Ltd

Notes to the Financial Statements

Year ended 31 December 2025
1. General information
The company is a private company limited by shares, registered in United Kingdom. The address of the registered office is 35 Woodville Road, London, W5 2SE.
2. Statement of compliance
These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Judgements and key sources of estimation uncertainty
The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.
Revenue recognition
Turnover represents trading income earned during the year.
Income tax
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, 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.
Foreign currencies
Foreign currency transactions are initially recorded in the functional currency, by applying the spot exchange rate as at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are translated at the exchange rate ruling at the reporting date, with any gains or losses being taken to the profit and loss account.
Investments
Fixed asset investments are initially recorded at cost, and subsequently stated at cost less any accumulated impairment losses.
Listed investments are measured at fair value with changes in fair value being recognised in profit or loss.
Impairment of fixed assets
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. For the purposes of impairment testing, 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 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.
Financial instruments
Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the entity after deducting all of its financial liabilities. Where the contractual obligations of financial instruments (including share capital) are equivalent to a similar debt instrument, those financial instruments are classed as financial liabilities. Financial liabilities are presented as such in the balance sheet. Finance costs and gains or losses relating to financial liabilities are included in the profit and loss account. Finance costs are calculated so as to produce a constant rate of return on the outstanding liability.
4. Employee numbers
The average number of persons employed by the company during the year amounted to 2 (2024: 2 ).
5. Investments

| Other investments other than loans
| £
Cost |
At 1 January 2025 | 434,853
Revaluations | 54,053
| ---------
At 31 December 2025 | 488,906
| ---------
Impairment |
At 1 January 2025 and 31 December 2025 | –
| ---------

Carrying amount |
At 31 December 2025 | 488,906
| ---------
At 31 December 2024 | 434,853
| ---------

The investment represents an externally administered stock portfolio, stated at market value.
6. Debtors

| 2025 | 2024
| £ | £
Other debtors | 2,681,550 | 1,581,768
| ------------ | ------------

7. Creditors: amounts falling due within one year

| 2025 | 2024
| £ | £
Corporation tax | 466,024 | 95,647
Social security and other taxes | – | 10,993
Other creditors | 4,745 | 4,020
| --------- | ---------
| 470,769 | 110,660
| --------- | ---------

8. Director's advances, credits and guarantees
During the year the director entered into the following advances and credits with the company:

| 2025
|  | Balance brought forward | Advances/ (credits) to the director | Amounts repaid | Balance outstanding
|  | £ | £ | £ | £
| Mr C Harris | ( 633) | 489,809 | ( 490,582) | ( 1,406)
|  | ---- | --------- | --------- | -------

| 2024
|  | Balance brought forward | Advances/ (credits) to the director | Amounts repaid | Balance outstanding
|  | £ | £ | £ | £
| Mr C Harris | 97 | 604,852 | ( 605,582) | ( 633)
|  | ---- | --------- | --------- | ----

Overdrawn directors loan accounts are charged interest in line with HMRC guidelines. Loans made by the director to the company are interest free and repayable on demand.
9. Related party transactions
The company was under the control of Mr C Harris throughout the current and previous year. Mr C Harris is the managing director and sole shareholder. No further transactions with related parties were undertaken such as is required to be disclosed under the small companies' regime and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.