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Electronic Handling Limited

Registered Number
02207767
(England and Wales)

Unaudited Financial Statements for the Year ended
30 June 2024

Electronic Handling Limited
Company Information
for the year from 1 July 2023 to 30 June 2024

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 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets4405,277326,789
Investments54839
405,325326,828
Current assets
Debtors6450,372468,458
Cash at bank and on hand296,317265,047
746,689733,505
Creditors amounts falling due within one year7(355,402)(333,753)
Net current assets (liabilities)391,287399,752
Total assets less current liabilities796,612726,580
Creditors amounts falling due after one year8(50,746)(55,333)
Provisions for liabilities(76,252)(61,291)
Net assets669,614609,956
Capital and reserves
Called up share capital1,0001,000
Profit and loss account668,614608,956
Shareholders' funds669,614609,956
The financial statements were approved and authorised for issue by the Board of Directors on 4 February 2025, 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 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. The presentation currency of the financial statements is the Pound Sterling (£).
Statement of compliance
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.
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.
Revenue from sale of goods
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.
Employee 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
Foreign currency translation
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.
Current 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 statement of financial position date
Deferred tax
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.
Tangible fixed assets and depreciation
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
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.
Finance leases and hire purchase contracts
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.
2.Average number of employees

20242023
Average number of employees during the year1616
3.Deferred tax
Increases in the UK Corporation tax rate from 19% to 25% (19% effective from 1 April 2017, and 25% effective from 1 April 2023) have been substantively enacted. This will impact the company's future tax charge accordingly. The value of the deferred tax assets at the balance sheet date has been calculated using the applicable rate when the asset is expected to be realised.
4.Tangible fixed assets

Total

£
Cost or valuation
At 01 July 23961,344
Additions171,200
At 30 June 241,132,544
Depreciation and impairment
At 01 July 23634,556
Charge for year92,711
At 30 June 24727,267
Net book value
At 30 June 24405,277
At 30 June 23326,789
5.Fixed asset investments

Total

£
Cost or valuation
At 01 July 2339
Revaluations9
At 30 June 2448
Net book value
At 30 June 2448
At 30 June 2339
6.Debtors: amounts due within one year

2024

2023

££
Trade debtors / trade receivables329,667329,703
Amounts owed by associates and joint ventures / participating interests3,40912,872
Other debtors10,85626,173
Prepayments and accrued income84,55684,519
Total428,488453,267
7.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables156,271223,243
Taxation and social security75,09447,512
Finance lease and HP contracts49,79534,635
Other creditors60,08221,062
Accrued liabilities and deferred income14,1607,301
Total355,402333,753
8.Creditors: amounts due after one year

2024

2023

££
Other creditors50,74655,333
Total50,74655,333
Other creditors represent hire purchase obligations due after more than one year.
9.Obligations under finance leases

2024

2023

££
Finance lease and HP contracts50,74655,333