Registration number: 16458069

Harris Estimating Limited

(Registration number: 16458069)
Statement of Financial Position as at 31 May 2026

	Note	2026 £
Fixed assets
Tangible assets	4	49,241
Current assets
Debtors	5	27,215
Cash at bank and in hand		86,716
		113,931
Creditors: Amounts falling due within one year	6	(64,037)
Net current assets		49,894
Total assets less current liabilities		99,135
Creditors: Amounts falling due after more than one year	6	(33,551)
Provisions for liabilities		(11,990)
Net assets		53,594
Capital and reserves
Called up share capital		100
Profit and loss account		53,494
Shareholders' funds		53,594

Harris Estimating Limited

(Registration number: 16458069)
Statement of Financial Position as at 31 May 2026

For the financial period ending 31 May 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 period 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 Income Statement.

Approved and authorised by the Board on 23 October 2026 and signed on its behalf by:
 

......................................... S P Harris Director

Harris Estimating Limited

Notes to the Unaudited Financial Statements for the Period from 19 May 2025 to 31 May 2026

1	General information

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

The address of its registered office is: The Galleries, Charters Road, Sunningdale, Berkshire, SL5 9QJ, England.

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.

The financial statements are prepared in sterling, which is the functional currency of the entity.

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. Turnover is shown net of value added tax, returns, rebates and discounts.

Revenue from the provision of services is recognised as the services are performed and when the amount of revenue can be measured reliably. Where services are provided over a period spanning the reporting date, revenue is recognised by reference to the stage of completion of the services at the reporting date.

Amounts invoiced in advance of the related services being performed are recognised as deferred income.

Amounts earned but not invoiced at the reporting date are recognised as accrued income.

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

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 in the countries where the company operates and generates taxable income.

Harris Estimating Limited

Notes to the Unaudited Financial Statements for the Period from 19 May 2025 to 31 May 2026

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

Unrelieved tax losses and other deferred tax assets are recognised when it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Deferred tax 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.

Tangible assets

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

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Fixtures and fittings	25% on cost
Office equipment	33% on cost
Motor vehicles	25% on cost

Trade debtors

Short term debtors are measured at transaction price, less any impairment.

Cash and cash equivalents

Cash is represented by cash in hand and bank deposits.

Trade creditors

Short term creditors are measured at the transaction price.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the income statement over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Provisions

Provisions are recognised when the company has an obligation at the reporting date as a result of a past event, it is probable that the company will be required to settle that obligation and a reliable estimate can be made of the amount of the obligation.

Harris Estimating Limited

Notes to the Unaudited Financial Statements for the Period from 19 May 2025 to 31 May 2026

Leases

Leases are classified as finance leases whenever the terms of the lease transfer substantially all the risks and rewards of ownership to the lessee.

Assets held under finance leases are recognised at the lower of their fair value at inception of the lease and the present value of the minimum lease payments. These assets are depreciated on a straight-line basis over the shorter of the useful life of the asset and the lease term. The corresponding liability to the lessor is included in the statement of financial position as a finance lease obligation.

Lease payments are apportioned between finance costs in the income statement and reduction of the lease obligation so as to achieve a constant periodic rate of interest on the remaining balance of the liability.

Employee benefits

Short-term employee benefits are recognised as an expense in the period which they are incurred.

Financial instruments

The Company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties and loans to related parties.

3	Staff numbers

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

4	Tangible assets

	Fixtures and fittings £	Office equipment £	Motor vehicles  £	Total £
Cost or valuation
Additions	787	1,248	47,569	49,604
At 31 May 2026	787	1,248	47,569	49,604
Depreciation
Charge for the period	197	166	-	363
At 31 May 2026	197	166	-	363
Carrying amount
At 31 May 2026	590	1,082	47,569	49,241

Harris Estimating Limited

Notes to the Unaudited Financial Statements for the Period from 19 May 2025 to 31 May 2026

5

Debtors

	2026 £
Trade debtors	19,440
Other debtors	100
Prepayments	2,275
Accrued income	5,400
	27,215

6

Creditors

Creditors: amounts falling due within one year

	Note	2026 £
Loans and borrowings	7	5,048
Trade creditors		1,470
Taxation and social security		56,626
Other creditors		893
		64,037

Creditors include obligations under hire purchase contracts which are secured of £5,048.

Creditors: amounts falling due after more than one year

	Note	2026 £
Loans and borrowings	7	33,551

Creditors include obligations under hire purchase contracts which are secured of £33,551.

7	Loans and borrowings

Current loans and borrowings

	2026 £
Hire purchase contracts	5,048

Non-current loans and borrowings

	2026 £
Hire purchase contracts	33,551