REGISTERED NUMBER: 01296750 (England and Wales)

Report of the Directors and

Unaudited Financial Statements for the Year Ended 31 May 2026

for

H.S. Harbon & Sons Limited

Page

Company Information

1

Report of the Directors

2

Statement of Financial Position

3

Notes to the Financial Statements

5

DIRECTORS:

C P Harbon

D J Harbon

REGISTERED OFFICE:

35/37 Gordon Street

Doncaster

South Yorkshire

DN1 1RS

REGISTERED NUMBER:

01296750 (England and Wales)

ACCOUNTANTS:

Royston Parkin Limited

2 President Buildings

Savile Street East

Sheffield

South Yorkshire

S4 7UQ

The directors present their report with the financial statements of the company for the year ended 31 May 2026.

DIRECTORS

The directors shown below have held office during the whole of the period from 1 June 2025 to the date of this report.

C P Harbon

D J Harbon

This report has been prepared in accordance with the provisions of Part 15 of the Companies Act 2006 relating to small companies.

ON BEHALF OF THE BOARD:

D J Harbon - Director

11 September 2026

FIXED ASSETS

Property, plant and equipment

4

195,970

212,771

CURRENT ASSETS

Inventories

89,825

118,107

Debtors

5

567,369

659,578

Cash at bank

333,213

110,633

990,407

888,318

CREDITORS

Amounts falling due within one year

6

478,446

422,419

NET CURRENT ASSETS

511,961

465,899

TOTAL ASSETS LESS CURRENT LIABILITIES

707,931

678,670

CREDITORS

Amounts falling due after more than one year

7

(17,723

)

(23,680

)

PROVISIONS FOR LIABILITIES

(21,693

)

(25,693

)

NET ASSETS

668,515

629,297

CAPITAL AND RESERVES

Called up share capital

3,671

3,671

Share premium

63,189

63,189

Revaluation reserve

9

81,782

81,782

Other reserves

2,500

2,500

Retained earnings

517,373

478,155

668,515

629,297

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 May 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 May 2026 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 11 September 2026 and were signed on its behalf by:

C P Harbon - Director

D J Harbon - Director

1.	STATUTORY INFORMATION

H.S. Harbon & 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

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" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Revenue is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

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

-

15% on reducing balance

Fixtures and fittings

-

15% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

15% on reducing balance

Stocks

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

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing inventories to their present location and condition.

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 statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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 19 (2025 - 19 ) .

4.	PROPERTY, PLANT AND EQUIPMENT

Fixtures

Freehold

Plant and

and

property

machinery

fittings

£

£

£

COST

At 1 June 2025

110,000

113,648

120,959

Additions

-

-

-

Disposals

-

-

-

At 31 May 2026

110,000

113,648

120,959

DEPRECIATION

At 1 June 2025

-

86,101

105,357

Charge for year

-

4,128

2,335

Eliminated on disposal

-

-

-

At 31 May 2026

-

90,229

107,692

NET BOOK VALUE

At 31 May 2026

110,000

23,419

13,267

At 31 May 2025

110,000

27,547

15,602

Motor

Computer

vehicles

equipment

Totals

£

£

£

COST

At 1 June 2025

93,440

3,482

441,529

Additions

21,013

-

21,013

Disposals

(27,215

)

-

(27,215

)

At 31 May 2026

87,238

3,482

435,327

DEPRECIATION

At 1 June 2025

36,481

819

228,758

Charge for year

14,708

400

21,571

Eliminated on disposal

(10,972

)

-

(10,972

)

At 31 May 2026

40,217

1,219

239,357

NET BOOK VALUE

At 31 May 2026

47,021

2,263

195,970

At 31 May 2025

56,959

2,663

212,771

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

567,369

658,576

Prepayments and accrued income

-

1,002

567,369

659,578

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Bank loans and overdrafts (see note 8)

64,995

46,460

Trade creditors

246,717

154,382

Tax

31,680

26,336

Social security and other taxes

20,804

20,984

VAT

25,719

47,201

Other creditors

24,048

21,888

Directors' current accounts

49,310

31,227

Accruals and deferred income

15,173

73,941

478,446

422,419

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Bank loans (see note 8)

17,723

23,680

8.

LOANS

An analysis of the maturity of loans is given below:

2026

2025

£

£

Amounts falling due within one year or on demand:

Bank overdrafts

59,294

41,188

Bank loans

5,701

5,272

64,995

46,460

Amounts falling due between one and two years:

Bank loans - 1-2 years

5,847

5,701

Amounts falling due between two and five years:

Bank loans - 2-5 years

11,876

17,979

9.

RESERVES

Revaluation

reserve

£

At 1 June 2025

and 31 May 2026

81,782