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Electronic Handling Limited

Registered Number
02207767
(England and Wales)

Unaudited Financial Statements for the Year ended
30 June 2023

Electronic Handling Limited
Company Information
for the year from 1 July 2022 to 30 June 2023

Directors

Matthew Capel
Debra Ann Keen
Tony Reginald Sibley

Company Secretary

Debra Ann Keen

Registered Address

Grove House
2 Woodberry Grove
London
N12 0DR

Place of Business

Unit 5

Saxon Way Trading Centre

Saxon Way

Harmondsworth, West Drayton

UB7 0LW


Registered Number

02207767 (England and Wales)
Electronic Handling Limited
Balance Sheet as at
30 June 2023

Notes

2023

2022

£

£

£

£

Fixed assets
Tangible assets5326,789260,847
Investments63977
326,828260,924
Current assets
Debtors468,457428,440
Cash at bank and on hand265,047349,981
733,504778,421
Creditors amounts falling due within one year9(333,752)(396,111)
Net current assets (liabilities)399,752382,310
Total assets less current liabilities726,580643,234
Creditors amounts falling due after one year10(55,333)(89,968)
Provisions for liabilities(61,291)(44,587)
Net assets609,956508,679
Capital and reserves
Called up share capital1,0001,000
Profit and loss account608,956507,679
Shareholders' funds609,956508,679
The financial statements were approved and authorised for issue by the Board of Directors on 5 February 2024, and are signed on its behalf by:
Debra Ann Keen
Director
Registered Company No. 02207767
Electronic Handling Limited
Notes to the Financial Statements
for the year ended 30 June 2023

1.Statutory information
The company is a private company limited by shares and 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.Compliance with applicable reporting framework
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
3.Accounting policies
Turnover policy
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.
Property, plant and equipment policy
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Revenue recognition policy
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.
Taxation policy
Taxation for the year 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 statement of financial position date
Deferred tax policy
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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 year 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.
Foreign currency translation and operations policy
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Leases policy
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter. The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability. Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.
Investments policy
Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.
Employee benefits policy
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate
4.Employee information

20232022
Average number of employees during the year00
5.Property, plant and equipment

Total

£
Cost or valuation
At 01 July 22912,219
Additions135,915
Disposals(86,789)
At 30 June 23961,344
Depreciation and impairment
At 01 July 22651,372
Charge for year65,778
On disposals(82,594)
At 30 June 23634,556
Net book value
At 30 June 23326,789
At 30 June 22260,847
6.Fixed asset investments

Total

£
Cost or valuation
At 01 July 2277
Revaluations(38)
At 30 June 2339
Net book value
At 30 June 2339
At 30 June 2277
7.Debtors within one year

2023

2022

££
Trade debtors / trade receivables329,703296,484
Other debtors39,04514,155
Prepayments and accrued income84,518102,411
Total453,266413,050
8.Debtors after one year

2023

2022

££
Other debtors15,19015,390
Total15,19015,390
9.Creditors within one year

2023

2022

££
Trade creditors / trade payables224,739163,708
Bank borrowings and overdrafts10,1847,248
Taxation and social security47,51242,051
Finance lease and HP contracts34,63573,524
Other creditors9,3829,382
Accrued liabilities and deferred income7,300100,198
Total333,752396,111
10.Creditors after one year

2023

2022

££
Other creditors55,33389,968
Total55,33389,968
Other creditors represent hire purchase obligations due after more than one year.
11.Finance lease and HP contracts after one year

2023

2022

££
Finance lease and HP contracts55,33389,968