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REGISTERED NUMBER: 05629575 (England and Wales)










Financial Statements

for the Year Ended 30 November 2024

for

Handicapmaster Limited

Handicapmaster Limited (Registered number: 05629575)






Contents of the Financial Statements
for the Year Ended 30 November 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3

Report of the Accountants 5

Handicapmaster Limited

Company Information
for the Year Ended 30 November 2024







DIRECTORS: N Perkins
S G Jack





SECRETARY: N Perkins





REGISTERED OFFICE: 15 Adlington Drive
Sandbach
Cheshire
CW11 1DX





REGISTERED NUMBER: 05629575 (England and Wales)





ACCOUNTANTS: John Greenall & Co Limited
20 Crewe Road
Sandbach
Cheshire
CW11 4NE

Handicapmaster Limited (Registered number: 05629575)

Balance Sheet
30 November 2024

30.11.24 30.11.23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 1,157 514

CURRENT ASSETS
Debtors 5 643 -
Cash at bank 793,950 714,902
794,593 714,902
CREDITORS
Amounts falling due within one year 6 75,133 79,999
NET CURRENT ASSETS 719,460 634,903
TOTAL ASSETS LESS CURRENT
LIABILITIES

720,617

635,417

PROVISIONS FOR LIABILITIES 220 140
NET ASSETS 720,397 635,277

CAPITAL AND RESERVES
Called up share capital 1 1
Retained earnings 720,396 635,276
SHAREHOLDERS' FUNDS 720,397 635,277

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 2024 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 7 January 2025 and were signed on its behalf by:



N Perkins - Director


Handicapmaster Limited (Registered number: 05629575)

Notes to the Financial Statements
for the Year Ended 30 November 2024

1. STATUTORY INFORMATION

Handicapmaster Limited 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.

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.

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.
Fixtures and fittings - 10% on reducing balance
Computer equipment - 33% on reducing balance

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.

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 4 (2023 - 3 ) .

Handicapmaster Limited (Registered number: 05629575)

Notes to the Financial Statements - continued
for the Year Ended 30 November 2024

4. TANGIBLE FIXED ASSETS
Fixtures
and Computer
fittings equipment Totals
£    £    £   
COST
At 1 December 2023 405 11,002 11,407
Additions - 1,172 1,172
At 30 November 2024 405 12,174 12,579
DEPRECIATION
At 1 December 2023 264 10,629 10,893
Charge for year 14 515 529
At 30 November 2024 278 11,144 11,422
NET BOOK VALUE
At 30 November 2024 127 1,030 1,157
At 30 November 2023 141 373 514

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.11.24 30.11.23
£    £   
Other debtors 643 -

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.11.24 30.11.23
£    £   
Trade creditors 32,962 37,015
Taxation and social security 33,681 35,168
Other creditors 8,490 7,816
75,133 79,999

Handicapmaster Limited

Report of the Accountants to the Directors of
Handicapmaster Limited

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

As described on the Balance Sheet you are responsible for the preparation of the financial statements for the year ended 30 November 2024 set out on page nil and you consider that the company is exempt from an audit.

In accordance with your instructions, we have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and information and explanations supplied to us.






John Greenall & Co Limited
20 Crewe Road
Sandbach
Cheshire
CW11 4NE


Date: .............................................