31 January 2022 false No description of principal activity Taxfiler 2023.14 SC619825business:PrivateLimitedCompanyLtd2022-01-312023-01-29 SC6198252022-01-30 SC6198252022-01-312023-01-29 SC619825business:AuditExempt-NoAccountantsReport2022-01-312023-01-29 SC619825business:FilletedAccounts2022-01-312023-01-29 SC6198252023-01-29 SC619825business:Director12022-01-312023-01-29 SC619825business:RegisteredOffice2022-01-312023-01-29 SC6198252022-01-30 SC619825core:WithinOneYear2023-01-29 SC619825core:WithinOneYear2022-01-30 SC619825core:ShareCapitalcore:PreviouslyStatedAmount2023-01-29 SC619825core:ShareCapitalcore:PreviouslyStatedAmount2022-01-30 SC619825core:SharePremiumcore:PreviouslyStatedAmount2023-01-29 SC619825core:SharePremiumcore:PreviouslyStatedAmount2022-01-30 SC619825core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2023-01-29 SC619825core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2022-01-30 SC619825core:PreviouslyStatedAmount2023-01-29 SC619825core:PreviouslyStatedAmount2022-01-30 SC619825business:SmallEntities2022-01-312023-01-29 SC619825countries:Scotland2022-01-312023-01-29 SC619825core:FurnitureFittings2022-01-312023-01-29 SC619825core:FurnitureFittings2022-01-30 SC619825core:FurnitureFittings2023-01-29 SC6198252021-01-312022-01-30 iso4217:GBP xbrli:pure
Company Registration No. SC619825 (Scotland)
HANDL AUTOMOTIVE LIMITED Unaudited accounts for the period from 31 January 2022 to 29 January 2023
HANDL AUTOMOTIVE LIMITED Unaudited accounts Contents
Page
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HANDL AUTOMOTIVE LIMITED Company Information for the period from 31 January 2022 to 29 January 2023
Director
Jonathan Knapper
Company Number
SC619825 (Scotland)
Registered Office
SOUTHVIEW KINELLAR ABERDEEN AB21 0SR UNITED KINGDOM
Accountants
Wizz Accounting Ltd 128 City Road London EC1V 2NX
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HANDL AUTOMOTIVE LIMITED Statement of financial position as at 29 January 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Tangible assets
500 
1,127 
Current assets
Debtors
4,564 
624 
Cash at bank and in hand
37 
9,776 
4,601 
10,400 
Creditors: amounts falling due within one year
(4,992)
(7,158)
Net current (liabilities)/assets
(391)
3,242 
Net assets
109 
4,369 
Capital and reserves
Called up share capital
109 
109 
Share premium
29,990 
29,990 
Profit and loss account
(29,990)
(25,730)
Shareholders' funds
109 
4,369 
For the period ending 29 January 2023 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 director acknowledges his 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 8 February 2023 and were signed on its behalf by
Jonathan Knapper Director Company Registration No. SC619825
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HANDL AUTOMOTIVE LIMITED Notes to the Accounts for the period from 31 January 2022 to 29 January 2023
1
Statutory information
HANDL AUTOMOTIVE LIMITED is a private company, limited by shares, registered in Scotland, registration number SC619825. The registered office is SOUTHVIEW, KINELLAR, ABERDEEN, AB21 0SR, UNITED KINGDOM.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous period, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Fixtures & fittings
4 years
4
Tangible fixed assets
Fixtures & fittings 
£ 
Cost or valuation
At cost 
At 31 January 2022
1,502 
At 29 January 2023
1,502 
Depreciation
At 31 January 2022
375 
Charge for the period
627 
At 29 January 2023
1,002 
Net book value
At 29 January 2023
500 
At 30 January 2022
1,127 
5
Debtors
2023 
2022 
£ 
£ 
Amounts falling due within one year
Other debtors
4,564 
624 
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HANDL AUTOMOTIVE LIMITED Notes to the Accounts for the period from 31 January 2022 to 29 January 2023
6
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
VAT
12,027 
7,158 
Taxes and social security
4,640 
- 
Loans from directors
(11,675)
- 
4,992 
7,158 
7
Average number of employees
During the period the average number of employees was 0 (2022: 0).
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