REGISTERED NUMBER: 08244422 (England and Wales)

EDWIN HARRIS & SONS LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30TH NOVEMBER 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

R F M Jones

Mrs D A Jones

REGISTERED OFFICE:

1 Crane Street

Kidderminster

Worcestershire

DY11 6XT

REGISTERED NUMBER:

08244422 (England and Wales)

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

282,405

125,322

282,405

125,322

CURRENT ASSETS

Stocks

15,714

8,749

Debtors

6

166,568

189,686

Cash at bank and in hand

174,645

126,019

356,927

324,454

CREDITORS

Amounts falling due within one year

7

477,873

335,773

NET CURRENT LIABILITIES

(120,946

)

(11,319

)

TOTAL ASSETS LESS CURRENT LIABILITIES

161,459

114,003

PROVISIONS FOR LIABILITIES

8

68,500

22,061

NET ASSETS

92,959

91,942

CAPITAL AND RESERVES

Called up share capital

9

100

100

Retained earnings

92,859

91,842

SHAREHOLDERS' FUNDS

92,959

91,942

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30th November 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30th November 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 26th August 2026 and were signed on its behalf by:

R F M Jones - Director

Mrs D A Jones - Director

1.	STATUTORY INFORMATION

Edwin Harris & Sons Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

The accounts have been prepared on a going concern basis. We draw your attention to note 11 of the financial statements regarding post balance sheet events. At this stage it is envisaged the company will continue as a going concern with the ongoing support of its parent company.

Turnover

Turnover represents net invoiced sales of services, excluding value added tax.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2013, is being amortised evenly over its estimated useful life of ten years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery - 20% on reducing balance

Motor vehicles - 25% on reducing balance

Computer equipment - 33% on reducing balance

Property improvements - 10% on straight line

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 17 (2024 - 14 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1st December 2024

and 30th November 2025

500,000

AMORTISATION

At 1st December 2024

and 30th November 2025

500,000

NET BOOK VALUE

At 30th November 2025

-

At 30th November 2024

-

5.	TANGIBLE FIXED ASSETS

Improvements

Plant and

Motor

Computer

to property

machinery

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1st December 2024

5,205

17,636

425,589

952

449,382

Additions

-

2,820

289,064

-

291,884

Disposals

-

-

(131,425

)

-

(131,425

)

At 30th November 2025

5,205

20,456

583,228

952

609,841

DEPRECIATION

At 1st December 2024

4,160

15,138

303,810

952

324,060

Charge for year

520

1,063

92,541

-

94,124

Eliminated on disposal

-

-

(90,748

)

-

(90,748

)

At 30th November 2025

4,680

16,201

305,603

952

327,436

NET BOOK VALUE

At 30th November 2025

525

4,255

277,625

-

282,405

At 30th November 2024

1,045

2,498

121,779

-

125,322

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

161,609

136,352

Other debtors

-

50,000

Prepayments

4,959

3,334

166,568

189,686

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

43,573

41,738

Amounts owed to group undertakings

391,151

214,693

Tax

28,175

67,905

Social security and other taxes

4,292

3,050

Other creditors

8,924

6,707

Accrued expenses

1,758

1,680

477,873

335,773

8.	PROVISIONS FOR LIABILITIES

2025

2024

£

£

Deferred tax

68,500

22,061

Deferred tax

£

Balance at 1st December 2024

22,061

Provided during year

46,439

Balance at 30th November 2025

68,500

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

100

Ordinary

£1

100

100

10.	RELATED PARTY DISCLOSURES

During the year dividends of £225,000 (2024 £250,000) were paid to the Holding company Edwin Harris (Holdings) Limited.

At the end of the year a balance of £391,151 (2024 £214,693) was owed from Edwin Harris and Sons Limited to Edwin Harris (Holdings) Limited.

11.	POST BALANCE SHEET EVENTS

During the following financial year the company invested £1,400,000 in crypto currency. The investment has been stolen from the company and a criminal case has commenced to try to recover the funds. It is not envisaged this will be recovered and the amount will be written off in the the year to 30 November 2026. The company had taken a loan from its parent company Edwin Harris (Holdings) Limited to finance the investment.