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REGISTERED NUMBER: SC493913 (Scotland)















Unaudited Financial Statements for the Year Ended 31 December 2023

for

THE HANDYMAN CAN (ABERDEEN) LTD

THE HANDYMAN CAN (ABERDEEN) LTD (REGISTERED NUMBER: SC493913)






Contents of the Financial Statements
FOR THE YEAR ENDED 31 DECEMBER 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


THE HANDYMAN CAN (ABERDEEN) LTD

Company Information
FOR THE YEAR ENDED 31 DECEMBER 2023







DIRECTOR: R Benton





REGISTERED OFFICE: First Floor, 5 Abercrombie Court
Prospect Road, Arnhall Business Park
Westhill
Aberdeenshire
AB32 6FE





REGISTERED NUMBER: SC493913 (Scotland)





ACCOUNTANTS: Fyfe Moir & Associates
1st Floor, 5 Abercrombie Crt
Prospect Road,
Westhill
Aberdeenshire
Grampian
AB32 6FE

THE HANDYMAN CAN (ABERDEEN) LTD (REGISTERED NUMBER: SC493913)

Balance Sheet
31 DECEMBER 2023

31.12.23 31.12.22
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 - 832

CURRENT ASSETS
Debtors 5 1,344 732
Cash at bank 144,444 116,388
145,788 117,120
CREDITORS
Amounts falling due within one year 6 27,709 27,408
NET CURRENT ASSETS 118,079 89,712
TOTAL ASSETS LESS CURRENT
LIABILITIES

118,079

90,544

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 117,979 90,444
SHAREHOLDERS' FUNDS 118,079 90,544

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2023 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 director and authorised for issue on 4 April 2024 and were signed by:





R Benton - Director


THE HANDYMAN CAN (ABERDEEN) LTD (REGISTERED NUMBER: SC493913)

Notes to the Financial Statements
FOR THE YEAR ENDED 31 DECEMBER 2023

1. STATUTORY INFORMATION

The Handyman Can (Aberdeen) Ltd is a private company, limited by shares , registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.

2. ACCOUNTING POLICIES

Going concern
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.



Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery - 25% on cost
Motor vehicles - 25% on cost

Taxation
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 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 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.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits
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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2022 - 1 ) .

THE HANDYMAN CAN (ABERDEEN) LTD (REGISTERED NUMBER: SC493913)

Notes to the Financial Statements - continued
FOR THE YEAR ENDED 31 DECEMBER 2023

4. TANGIBLE FIXED ASSETS
Plant and Motor
machinery vehicles Totals
£    £    £   
COST
At 1 January 2023
and 31 December 2023 9,462 4,300 13,762
DEPRECIATION
At 1 January 2023 8,630 4,300 12,930
Charge for year 832 - 832
At 31 December 2023 9,462 4,300 13,762
NET BOOK VALUE
At 31 December 2023 - - -
At 31 December 2022 832 - 832

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.23 31.12.22
£    £   
Trade debtors 1,344 732

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.23 31.12.22
£    £   
Trade creditors 1,381 94
Tax 16,999 21,551
VAT 4,848 2,626
Other creditors 758 -
Directors' current accounts 3,373 2,812
Accrued expenses 350 325
27,709 27,408