Simon Harrison Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—4

Registered number: 03867147

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		137,423		147,859

			137,423		147,859
CURRENT ASSETS
Stocks	5	2,034,441		1,958,550
Debtors	6	1,292,942		1,402,833
Cash at bank and in hand		50,445		59,561

		3,377,828		3,420,944
Creditors: Amounts Falling Due Within One Year	7	(1,287,494 )		(1,473,232 )

NET CURRENT ASSETS (LIABILITIES)			2,090,334		1,947,712

TOTAL ASSETS LESS CURRENT LIABILITIES			2,227,757		2,095,571

Creditors: Amounts Falling Due After More Than One Year	8		(552,408 )		(639,908 )

NET ASSETS			1,675,349		1,455,663

CAPITAL AND RESERVES
Called up share capital	9		200		200
Share premium account			40,000		40,000
Profit and Loss Account			1,635,149		1,415,463

SHAREHOLDERS' FUNDS			1,675,349		1,455,663

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Page 2

Simon Harrison Limited

Balance Sheet (continued)

As At 31 March 2026

For the 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.

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

Mr Simon Harrison

Director

21/09/2026

The notes on pages 3 to 4 form part of these financial statements.

1. General Information

Simon Harrison Limited is a private company, limited by shares, incorporated in England & Wales, registered number 03867147 . The registered office is 2 Cathedral Street, London, SE1 9DE.

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:

Leasehold	20% on cost
Plant & Machinery	25% on reducing balance
Fixtures & Fittings	25% on reducing balance
Computer Equipment	25% on reducing balance

2.4. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 24 (2025: 24)

4. Tangible Assets

	Land & Property
	Leasehold	Plant & Machinery	Fixtures & Fittings	Computer Equipment	Total
	£	£	£	£	£
Cost
As at 1 April 2025	27,486	143,394	528,298	715,060	1,414,238
Additions	9,336	-	16,018	57,035	82,389

As at 31 March 2026	36,822	143,394	544,316	772,095	1,496,627

...CONTINUED

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Simon Harrison Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

Depreciation
As at 1 April 2025	27,486	143,394	478,543	616,956	1,266,379
Provided during the period	-	-	22,804	70,021	92,825

As at 31 March 2026	27,486	143,394	501,347	686,977	1,359,204

Net Book Value
As at 31 March 2026	9,336	-	42,969	85,118	137,423

As at 1 April 2025	-	-	49,755	98,104	147,859

5. Stocks

	2026	2025
	£	£
Finished goods	2,034,441	1,958,550

6. Debtors

	2026	2025
	£	£
Due within one year
Trade debtors	670,466	890,465
Prepayments and accrued income	207,146	182,177
Other debtors	415,330	330,191

	1,292,942	1,402,833

7. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Trade creditors	844,673	968,576
Other taxes and social security	70,886	74,193
Other creditors	371,935	430,463

	1,287,494	1,473,232

8. Creditors: Amounts Falling Due After More Than One Year

	2026	2025
	£	£
Other creditors	552,408	639,908

9. Share Capital

	2026	2025
	£	£
Allotted, Called up and fully paid	200	200

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