Registration number: 03962056

Harrison Brookes Ltd

Contents

Balance Sheet	1 to 2
Notes to the Financial Statements	3 to 6

Harrison Brookes Ltd

(Registration number: 03962056)
Balance Sheet as at 31 March 2026

	Note	2026 £	2025 £
Fixed assets
Tangible assets	4	77	282
Current assets
Stocks	5	-	15,317
Debtors	6	25,371	35,546
Cash at bank and in hand		327,733	318,622
		353,104	369,485
Creditors: Amounts falling due within one year	7	(39,098)	(46,581)
Net current assets		314,006	322,904
Total assets less current liabilities		314,083	323,186
Provisions for liabilities		(19)	(54)
Net assets		314,064	323,132
Capital and reserves
Called up share capital		100	100
Retained earnings		313,964	323,032
Shareholders' funds		314,064	323,132

For the financial year ending 31 March 2026 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 accounts for the year in question in accordance with section 476; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Harrison Brookes Ltd

(Registration number: 03962056)
Balance Sheet as at 31 March 2026

Approved and authorised by the Board on 14 September 2026 and signed on its behalf by:
 

......................................... J R Brookes Director

Harrison Brookes Ltd

Notes to the Financial Statements for the Year Ended 31 March 2026

1	General information

The company is a private company limited by share capital, incorporated in England.

The address of its registered office is:
54 Berkley Road
Frome
Somerset
BA11 2EE

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the provision of services in the ordinary course of the company’s activities, and is shown net of sales/value added tax, returns, rebates and discounts.

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date.

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements, and is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference.

Harrison Brookes Ltd

Notes to the Financial Statements for the Year Ended 31 March 2026

Tangible assets

Tangible assets are stated in the statement of financial position at cost, less any subsequent accumulated depreciation.

Depreciation

Depreciation is charged so as to write off the cost of assets over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Office equipment	25% on reducing balance
Computer equipment	25% on cost

Trade debtors

Trade debtors are amounts due from customers for services performed in the ordinary course of business, and are recognised at the transaction price, less any impairment losses for bad or doubtful debts.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.

The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers, and are recognised at the transaction price.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 2 (2025 - 2).

Harrison Brookes Ltd

Notes to the Financial Statements for the Year Ended 31 March 2026

4	Tangible assets

	Furniture, fittings and equipment  £	Total £
Cost or valuation
At 1 April 2025	9,769	9,769
At 31 March 2026	9,769	9,769
Depreciation
At 1 April 2025	9,487	9,487
Charge for the year	205	205
At 31 March 2026	9,692	9,692
Net book value
At 31 March 2026	77	77
At 31 March 2025	282	282

5

Stocks

	2026 £	2025 £
Work in progress	-	15,317

6

Debtors

	2026 £	2025 £
Trade debtors	22,780	33,628
Other debtors	662	-
Prepayments	1,929	1,918
	25,371	35,546

Harrison Brookes Ltd

Notes to the Financial Statements for the Year Ended 31 March 2026

7

Creditors

Amounts falling due within one year

	2026 £	2025 £
Due within one year
Taxation and social security	24,412	33,377
Accruals and deferred income	3,322	3,757
Other creditors	1,917	1,917
Loan from directors	9,447	7,530
	39,098	46,581