2023-02-012024-01-312024-01-31false13877824HANDL 92 LTD2024-10-3070229iso4217:GBPxbrli:pure138778242023-02-01138778242024-01-31138778242023-02-012024-01-31138778242022-01-28138778242023-01-31138778242022-01-282023-01-3113877824bus:SmallEntities2023-02-012024-01-3113877824bus:AuditExempt-NoAccountantsReport2023-02-012024-01-3113877824bus:AbridgedAccounts2023-02-012024-01-3113877824bus:PrivateLimitedCompanyLtd2023-02-012024-01-3113877824core:WithinOneYear2024-01-3113877824core:AfterOneYear2024-01-3113877824core:WithinOneYear2023-01-3113877824core:AfterOneYear2023-01-3113877824core:ShareCapital2024-01-3113877824core:SharePremium2024-01-3113877824core:RevaluationReserve2024-01-3113877824core:OtherReservesSubtotal2024-01-3113877824core:RetainedEarningsAccumulatedLosses2024-01-3113877824core:ShareCapital2023-01-3113877824core:SharePremium2023-01-3113877824core:RevaluationReserve2023-01-3113877824core:OtherReservesSubtotal2023-01-3113877824core:RetainedEarningsAccumulatedLosses2023-01-3113877824core:LandBuildings2024-01-3113877824core:PlantMachinery2024-01-3113877824core:Vehicles2024-01-3113877824core:FurnitureFittings2024-01-3113877824core:OfficeEquipment2024-01-3113877824core:NetGoodwill2024-01-3113877824core:IntangibleAssetsOtherThanGoodwill2024-01-3113877824core:ListedExchangeTraded2024-01-3113877824core:UnlistedNon-exchangeTraded2024-01-3113877824core:LandBuildings2023-01-3113877824core:PlantMachinery2023-01-3113877824core:Vehicles2023-01-3113877824core:FurnitureFittings2023-01-3113877824core:OfficeEquipment2023-01-3113877824core:NetGoodwill2023-01-3113877824core:IntangibleAssetsOtherThanGoodwill2023-01-3113877824core:ListedExchangeTraded2023-01-3113877824core:UnlistedNon-exchangeTraded2023-01-3113877824core:LandBuildings2023-02-012024-01-3113877824core:PlantMachinery2023-02-012024-01-3113877824core:Vehicles2023-02-012024-01-3113877824core:FurnitureFittings2023-02-012024-01-3113877824core:OfficeEquipment2023-02-012024-01-3113877824core:NetGoodwill2023-02-012024-01-3113877824core:IntangibleAssetsOtherThanGoodwill2023-02-012024-01-3113877824core:ListedExchangeTraded2023-02-012024-01-3113877824core:UnlistedNon-exchangeTraded2023-02-012024-01-3113877824core:MoreThanFiveYears2023-02-012024-01-3113877824core:Non-currentFinancialInstruments2024-01-3113877824core:Non-currentFinancialInstruments2023-01-3113877824dpl:CostSales2023-02-012024-01-3113877824dpl:DistributionCosts2023-02-012024-01-3113877824core:LandBuildings2023-02-012024-01-3113877824core:PlantMachinery2023-02-012024-01-3113877824core:Vehicles2023-02-012024-01-3113877824core:FurnitureFittings2023-02-012024-01-3113877824core:OfficeEquipment2023-02-012024-01-3113877824dpl:AdministrativeExpenses2023-02-012024-01-3113877824core:NetGoodwill2023-02-012024-01-3113877824core:IntangibleAssetsOtherThanGoodwill2023-02-012024-01-3113877824dpl:GroupUndertakings2023-02-012024-01-3113877824dpl:ParticipatingInterests2023-02-012024-01-3113877824dpl:GroupUndertakingscore:ListedExchangeTraded2023-02-012024-01-3113877824core:ListedExchangeTraded2023-02-012024-01-3113877824dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2023-02-012024-01-3113877824core:UnlistedNon-exchangeTraded2023-02-012024-01-3113877824dpl:CostSales2022-01-282023-01-3113877824dpl:DistributionCosts2022-01-282023-01-3113877824core:LandBuildings2022-01-282023-01-3113877824core:PlantMachinery2022-01-282023-01-3113877824core:Vehicles2022-01-282023-01-3113877824core:FurnitureFittings2022-01-282023-01-3113877824core:OfficeEquipment2022-01-282023-01-3113877824dpl:AdministrativeExpenses2022-01-282023-01-3113877824core:NetGoodwill2022-01-282023-01-3113877824core:IntangibleAssetsOtherThanGoodwill2022-01-282023-01-3113877824dpl:GroupUndertakings2022-01-282023-01-3113877824dpl:ParticipatingInterests2022-01-282023-01-3113877824dpl:GroupUndertakingscore:ListedExchangeTraded2022-01-282023-01-3113877824core:ListedExchangeTraded2022-01-282023-01-3113877824dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2022-01-282023-01-3113877824core:UnlistedNon-exchangeTraded2022-01-282023-01-3113877824core:NetGoodwill2024-01-3113877824core:IntangibleAssetsOtherThanGoodwill2024-01-3113877824core:LandBuildings2024-01-3113877824core:PlantMachinery2024-01-3113877824core:Vehicles2024-01-3113877824core:FurnitureFittings2024-01-3113877824core:OfficeEquipment2024-01-3113877824core:AfterOneYear2024-01-3113877824core:WithinOneYear2024-01-3113877824core:ListedExchangeTraded2024-01-3113877824core:UnlistedNon-exchangeTraded2024-01-3113877824core:ShareCapital2024-01-3113877824core:SharePremium2024-01-3113877824core:RevaluationReserve2024-01-3113877824core:OtherReservesSubtotal2024-01-3113877824core:RetainedEarningsAccumulatedLosses2024-01-3113877824core:NetGoodwill2023-01-3113877824core:IntangibleAssetsOtherThanGoodwill2023-01-3113877824core:LandBuildings2023-01-3113877824core:PlantMachinery2023-01-3113877824core:Vehicles2023-01-3113877824core:FurnitureFittings2023-01-3113877824core:OfficeEquipment2023-01-3113877824core:AfterOneYear2023-01-3113877824core:WithinOneYear2023-01-3113877824core:Liste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HANDL 92 LTD

Registered Number
13877824
(England and Wales)

Unaudited Financial Statements for the Year ended
31 January 2024

HANDL 92 LTD
Company Information
for the year from 1 February 2023 to 31 January 2024

Director

LEHMANN, Daniel Henry

Registered Address

23a Church Road Parkstone
Poole
BH14 8UF

Registered Number

13877824 (England and Wales)
HANDL 92 LTD
Balance Sheet as at
31 January 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets339,61048,770
39,61048,770
Current assets
Debtors44,86513,575
Current asset investments26,80016,800
Cash at bank and on hand39,45315,032
71,11845,407
Creditors amounts falling due within one year5(10,747)(19,048)
Net current assets (liabilities)60,37126,359
Total assets less current liabilities99,98175,129
Provisions for liabilities-(9,166)
Net assets99,98165,963
Capital and reserves
Called up share capital100100
Profit and loss account99,88165,863
Shareholders' funds99,98165,963
The financial statements were approved and authorised for issue by the Director on 30 October 2024, and are signed on its behalf by:
LEHMANN, Daniel Henry
Director
Registered Company No. 13877824
HANDL 92 LTD
Notes to the Financial Statements
for the year ended 31 January 2024

1.Accounting policies
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.
Statement of compliance
The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
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.
Current taxation
Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income. Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.
Deferred tax
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. 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, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Tangible fixed assets and depreciation
All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:
Investments
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.
2.Average number of employees

20242023
Average number of employees during the year11
3.Tangible fixed assets

Total

£
Cost or valuation
At 01 February 2349,800
At 31 January 2449,800
Depreciation and impairment
At 01 February 231,030
Charge for year9,160
At 31 January 2410,190
Net book value
At 31 January 2439,610
At 31 January 2348,770
4.Debtors: amounts due within one year

2024

2023

££
Trade debtors / trade receivables3,50013,000
Prepayments and accrued income1,365575
Total4,86513,575
5.Creditors: amounts due within one year

2024

2023

££
Taxation and social security7,9976,348
Other creditors75011,500
Accrued liabilities and deferred income2,0001,200
Total10,74719,048