HANDLEY CARE SERVICES LIMITED


Directors	BLANK, Andrew Michael
	BLANK, Sheree Melanie


Company Secretary	BLANK, Andrew Michael


Registered Address	23c C/O D.B. Business Services, 23c Lower Mantle Close
	Bridge Street, Clay Cross
	Chesterfield
	S45 9NU


Registered Number	06653726 (England and Wales)

Balance Sheet as at
31 July 2024

	Notes	2024		2023
		£	£	£	£
Fixed assets
Tangible assets	3		2,630		1,215
			2,630		1,215
Current assets
Debtors		32,738		25,986
Cash at bank and on hand		1,498		23,594
		34,236		49,580
Creditors amounts falling due within one year		(70,438)		(63,272)
Net current assets (liabilities)			(36,202)		(13,692)
Total assets less current liabilities			(33,572)		(12,477)
Net assets			(33,572)		(12,477)
Capital and reserves
Called up share capital			(2)		(2)
Profit and loss account			(33,570)		(12,475)
Shareholders' funds			(33,572)		(12,477)

The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The Directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.
The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved and authorised for issue by the Board of Directors on 25 March 2025, and are signed on its behalf by:

BLANK, Sheree Melanie
Director
Registered Company No. 06653726

HANDLEY CARE SERVICES LIMITED

Notes to the Financial Statements
for the year ended 31 July 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.

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.

	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:

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:


		Reducing balance (%)
	Fixtures and fittings	20
	Office Equipment	20

2.	Average number of employees


		2024		2023
	Average number of employees during the year	25		23

3.	Tangible fixed assets

		Total
		£
	Cost or valuation
	At 01 August 23	1,215
	Additions	1,798
	At 31 July 24	3,013
	Depreciation and impairment
	Charge for year	383
	At 31 July 24	383
	Net book value
	At 31 July 24	2,630
	At 31 July 23	1,215