Company No: 08378454 (England and Wales)

Contents

• Company Information
• Balance Sheet
• Notes to the Financial Statements

DIRECTORS	Clive Henry Harris
	Tamara Chana Harris

REGISTERED OFFICE	2 Leman Street
	London
	E1W 9US
	United Kingdom

COMPANY NUMBER

08378454 (England and Wales)

ACCOUNTANT	Gravita Essex Limited
	Kings House
	101-135 Kings Road
	Brentwood
	Essex
	CM14 4DR
	United Kingdom

	Note	2025		2024
		£		£
Fixed assets
Intangible assets	3	268		0
Tangible assets	4	1,702		8,753
		1,970		8,753
Current assets
Debtors	5	693,604		716,585
Cash at bank and in hand		10,749		9,856
		704,353		726,441
Creditors: amounts falling due within one year	6	( 44,317)		( 42,467)
Net current assets		660,036		683,974
Total assets less current liabilities		662,006		692,727
Creditors: amounts falling due after more than one year	7	( 10,203)		( 34,402)
Provision for liabilities		( 426)		( 3,421)
Net assets		651,377		654,904
Capital and reserves
Called-up share capital		111		111
Profit and loss account		651,266		654,793
Total shareholders' funds		651,377		654,904

For the financial 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.

Directors' responsibilities:

• The members have not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
• The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Profit and Loss Account has not been delivered.

The financial statements of Harris Creative Limited (registered number: 08378454) were approved and authorised for issue by the Board of Directors on 20 August 2026. They were signed on its behalf by:

Clive Henry Harris Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

These financial statements have been prepared in accordance with the provisions of Section 1A "Small Entities" of Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

Turnover

Turnover represents net invoiced sales, excluding value added tax. In respect of contracts for on-going services, turnover represents the value of work done in the year, including estimates of amounts not invoiced.

Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.

Deferred tax
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the Company's financial statements. Deferred tax is provided in full on timing differences which result in an obligation to pay more or less tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.

The carrying amount of deferred tax assets is reviewed at each reporting date and a valuation allowance is set up against deferred tax assets so that the net carrying amount equals the highest amount that is more likely than not to be recovered based on current or future taxable profit.

Intangible assets

Intangible assets are stated at cost or valuation, net of amortisation and any provision for impairment. Amortisation is provided on all intangible assets at rates to write off the cost or valuation of each asset over its expected useful life as follows:

Other intangible assets

10 years straight line

Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line or reducing balance basis over its expected useful life, as follows:

Plant and machinery etc.

3 years straight line

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

2. Employees

	2025		2024
	Number		Number
Monthly average number of persons employed by the Company during the year, including directors	2		2

3. Intangible assets

	Other intangible assets		Total
	£		£
Cost
At 01 January 2025	0		0
Additions	268		268
At 31 December 2025	268		268
Accumulated amortisation
At 01 January 2025	0		0
At 31 December 2025	0		0
Net book value
At 31 December 2025	268		268
At 31 December 2024	0		0

4. Tangible assets

	Plant and machinery etc.		Total
	£		£
Cost
At 01 January 2025	254,769		254,769
Additions	675		675
Disposals	( 79,797)		( 79,797)
At 31 December 2025	175,647		175,647
Accumulated depreciation
At 01 January 2025	246,016		246,016
Charge for the financial year	1,326		1,326
Disposals	( 73,397)		( 73,397)
At 31 December 2025	173,945		173,945
Net book value
At 31 December 2025	1,702		1,702
At 31 December 2024	8,753		8,753

5. Debtors

	2025		2024
	£		£
Trade debtors	0		1,083
Other debtors	693,604		715,502
	693,604		716,585

6. Creditors: amounts falling due within one year

	2025		2024
	£		£
Bank loans	9,851		4,598
Trade creditors	334		0
Amounts owed to Group undertakings	0		8,844
Taxation and social security	31,190		27,536
Other creditors	2,942		1,489
	44,317		42,467

7. Creditors: amounts falling due after more than one year

	2025		2024
	£		£
Bank loans	10,203		34,402

There are no amounts included above in respect of which any security has been given by the small entity.

8. Related party transactions

Transactions with the entity's directors

	2025		2024
	£		£
Amounts Advanced	102,135		104,260
Amounts Repaid	(117,386)		(75,515)

At the year end the balance owing to the company was £524,844 (2024 -£540,095). Interest is charged on loans at the official rate set by HMRC. The loan to the directors are repayable on demand.