REGISTERED NUMBER: 16376615 (England and Wales)

Unaudited Financial Statements

for the Period 9 April 2025 to 28 February 2026

for

Harris Contracting Group Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

P Waugh

S Thompson

M R Harvey

A F Steel

REGISTERED OFFICE:

Woodland House

Bradford Road

Chain Bar

Cleckheaton

BD19 6BW

REGISTERED NUMBER:

16376615 (England and Wales)

ACCOUNTANTS:

KJA Kilner Johnson Ltd

Woodland House

Woodland Park

Bradford Road

Cleckheaton

BD19 6BW

FIXED ASSETS

Investments

4

1,969,559

CURRENT ASSETS

Debtors

5

214,258

Cash at bank

1,000

215,258

CREDITORS

Amounts falling due within one year

6

212,000

NET CURRENT ASSETS

3,258

TOTAL ASSETS LESS CURRENT LIABILITIES

1,972,817

CREDITORS

Amounts falling due after more than one year

7

1,423,000

NET ASSETS

549,817

CAPITAL AND RESERVES

Called up share capital

289,174

Retained earnings

260,643

549,817

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 28 February 2026.

The members have not required the company to obtain an audit of its financial statements for the period ended 28 February 2026 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 21 October 2026 and were signed on its behalf by:

P Waugh - Director

1.	STATUTORY INFORMATION

Harris Contracting Group Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

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

Investments in subsidiaries

Investments in subsidiary undertakings are initially recognised at cost. After initial recognition, investments in subsidiaries are measured at cost subject to any impairment reviews.

Taxation

Taxation for the period comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the period end and that are expected to apply to the reversal of the timing difference.

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

Loan notes

Loan notes are measured initially at fair value and subsequently at amortised cost using the effective interest method. Interest expense (or interest income, as applicable) is recognized in profit or loss over the term of the instrument. Transaction costs directly attributable to the issue or acquisition of loan notes are included in the initial carrying amount and amortised over the expected life of the instrument.

Income

Dividend income from investments in subsidiaries is recognised in profit or loss when the shareholder's right to receive payment is established, it is probable that economic benefits associated with the dividend will flow to the entity, and the amount of the dividend can be measured reliably.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the period was NIL.

4.	FIXED ASSET INVESTMENTS

Shares in

group

undertakings

£

COST

Additions

1,969,559

At 28 February 2026

1,969,559

NET BOOK VALUE

At 28 February 2026

1,969,559

The company's investments at the Balance Sheet date in the share capital of companies include the following:

Onyx Group Holdings Limited

Registered office: Woodland House, Bradford Road, Chain Bar, Cleckheaton BD19 6BW

Nature of business: A holding company

%

Class of shares:

holding

Ordinary

100.00

2026

31.1.25

£

£

Aggregate capital and reserves

100

100

Profit for the period

373,664

-

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

£

Amounts owed by group undertakings

214,258

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

£

Amounts owed to group undertakings

90,000

Other creditors

122,000

212,000

Other creditors contains a floating charge over all the property or undertakings of the company.

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

£

Other creditors

1,423,000

Other creditors contains a floating charge over all the property or undertakings of the company.

8.	ULTIMATE CONTROLLING PARTY

The director's believe the ultimate controlling party to be P Waugh and S Thompson.