RD & S Harrison Ltd

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

Registered number: 13030483

		2025		2024 as restated
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		27,168		44,027
Investment Properties	5		138,742		-

			165,910		44,027
CURRENT ASSETS
Debtors	6	375		1,937
Cash at bank and in hand		16,339		67,617

		16,714		69,554
Creditors: Amounts Falling Due Within One Year	7	(177,454 )		(86,419 )

NET CURRENT ASSETS (LIABILITIES)			(160,740 )		(16,865 )

TOTAL ASSETS LESS CURRENT LIABILITIES			5,170		27,162

PROVISIONS FOR LIABILITIES
Deferred Taxation			(5,162 )		(5,427 )

NET ASSETS			8		21,735

CAPITAL AND RESERVES
Called up share capital	8		2		2
Profit and Loss Account			6		21,733

SHAREHOLDERS' FUNDS			8		21,735

Page 1

Page 2

RD & S Harrison Ltd

Balance Sheet (continued)

As At 30 November 2025

For the 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.

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

Mrs Susan Harrison

Director

21st September 2026

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

1. General Information

RD & S Harrison Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 13030483 . The registered office is Shildon Cottage, Blanchland, Northumberland, DH8 9SU.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. 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:

Plant & Machinery	25% reducing balance
Motor Vehicles	25% reducing balance
Computer Equipment	33.33% straight line

2.4. Investment Properties

All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.

2.5. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

...CONTINUED

Page 3

Page 4

RD & S Harrison Ltd

Notes to the Financial Statements (continued)

For The Year Ended 30 November 2025

2.5. Taxation - continued

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 2 (2024: 2)

4. Tangible Assets

	Plant & Machinery	Motor Vehicles	Computer Equipment	Total
	£	£	£	£
Cost
As at 1 December 2024	51,183	48,865	382	100,430
Additions	3,711	2,750	10	6,471
Disposals	(2,622 )	(30,900 )	-	(33,522 )

As at 30 November 2025	52,272	20,715	392	73,379

Depreciation
As at 1 December 2024	33,701	22,320	382	56,403
Provided during the period	4,998	4,056	3	9,057
Disposals	(1,420 )	(17,829 )	-	(19,249 )

As at 30 November 2025	37,279	8,547	385	46,211

Net Book Value
As at 30 November 2025	14,993	12,168	7	27,168

As at 1 December 2024	17,482	26,545	-	44,027

5. Investment Property

	2025
	£
Fair Value
As at 1 December 2024	-
Additions	138,742

As at 30 November 2025	138,742

Investment property is initially recognised at cost and subsequently measured at fair value at each reporting date. Changes in fair value are recognised in profit or loss. The fair value at 30 November 2025 was determined by the directors by reference to the recent arm's length purchase of the property on 13 October 2025. The directors consider that there has been no material change in the fair value of the property between the date of acquisition and the reporting date. No independent valuation was obtained.

Page 4

Page 5

RD & S Harrison Ltd

Notes to the Financial Statements (continued)

For The Year Ended 30 November 2025

6. Debtors

	2025	2024 as restated
	£	£
Due within one year
Trade debtors	-	585
Other debtors	375	1,352

	375	1,937

7. Creditors: Amounts Falling Due Within One Year

	2025	2024 as restated
	£	£
Trade creditors	1	270
Other creditors	169,245	70,506
Taxation and social security	8,208	15,643

	177,454	86,419

8. Share Capital

	2025	2024 as restated
	£	£
Allotted, Called up and fully paid	2	2

9. Transition to FRS 102

These financial statements are the first financial statements of the company prepared in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland. The company's previous financial statements were prepared in accordance with FRS 105, The Financial Reporting Standard applicable to the Micro-entities Regime.

The date of transition to FRS 102 was 1 December 2023. The comparative information for the year ended 30 November 2024 has been restated, where necessary, to comply with FRS 102.

The principal adjustment arising on transition to FRS 102 relates to the recognition of deferred tax in respect of timing differences between the carrying amount of plant and machinery and its tax base.

Page 5