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REGISTERED NUMBER: 05195821 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 AUGUST 2024

FOR

HAND ON THE LAND LIMITED

HAND ON THE LAND LIMITED (REGISTERED NUMBER: 05195821)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


HAND ON THE LAND LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 AUGUST 2024







DIRECTORS: Mrs R H Searle
Mr A H Searle





REGISTERED OFFICE: 10 Lime Avenue
Banbury
Oxfordshire
OX16 9BU





REGISTERED NUMBER: 05195821 (England and Wales)





ACCOUNTANTS: Bronsens
Chartered Certified Accountants
Hillside
Albion Street
Chipping Norton
Oxfordshire
OX7 5BH

HAND ON THE LAND LIMITED (REGISTERED NUMBER: 05195821)

BALANCE SHEET
31 AUGUST 2024

31.8.24 31.8.23
Notes £    £    £   
FIXED ASSETS
Tangible assets 4 - -
Investment property 5 1,190,966 1,140,966
1,190,966 1,140,966

CURRENT ASSETS
Debtors 6 1,905 699
Cash at bank 16,865 5,080
18,770 5,779
CREDITORS
Amounts falling due within one year 7 613,157 616,381
NET CURRENT LIABILITIES (594,387 ) (610,602 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

596,579

530,364

PROVISIONS FOR LIABILITIES 8 33,343 27,643
NET ASSETS 563,236 502,721

CAPITAL AND RESERVES
Called up share capital 200 200
Other reserves 361,583 311,583
Retained earnings 201,453 190,938
SHAREHOLDERS' FUNDS 563,236 502,721

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 August 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 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.

HAND ON THE LAND LIMITED (REGISTERED NUMBER: 05195821)

BALANCE SHEET - continued
31 AUGUST 2024


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 16 May 2025 and were signed on its behalf by:





Mrs R H Searle - Director


HAND ON THE LAND LIMITED (REGISTERED NUMBER: 05195821)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024

1. STATUTORY INFORMATION

Hand on the Land 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.

The presentation currency of the financial statements is the Pound Sterling (£).


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 as modified by the revaluation of certain assets.

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

Investment property
Investment properties for which fair value can be measured reliably without undue cost or effort are measured at fair value at each reporting date with changes in fair value recognised in profit or loss.

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 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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2023 - 2 ) .

HAND ON THE LAND LIMITED (REGISTERED NUMBER: 05195821)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 AUGUST 2024

4. TANGIBLE FIXED ASSETS
Plant and
machinery
£   
COST
At 1 September 2023
and 31 August 2024 4,102
DEPRECIATION
At 1 September 2023
and 31 August 2024 4,102
NET BOOK VALUE
At 31 August 2024 -
At 31 August 2023 -

5. INVESTMENT PROPERTY
Total
£   
FAIR VALUE
At 1 September 2023 1,140,966
Revaluations 50,000
At 31 August 2024 1,190,966
NET BOOK VALUE
At 31 August 2024 1,190,966
At 31 August 2023 1,140,966

Fair value at 31 August 2024 is represented by:
£   
Valuation in 2005 10,466
Valuation in 2006 26,000
Valuation in 2008 (45,000 )
Valuation in 2009 (25,000 )
Valuation in 2015 90,000
Valuation in 2019 45,117
Valuation in 2020 15,000
Valuation in 2022 175,000
Valuation in 2023 20,000
Valuation in 2024 50,000
Cost 829,383
1,190,966

The 2024 valuations were made by the directors, on an open market value for existing use basis.

If the investment properties were sold for their fair values, there would be tax payable of £33,343.

HAND ON THE LAND LIMITED (REGISTERED NUMBER: 05195821)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 AUGUST 2024

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.8.24 31.8.23
£    £   
Other debtors 1,090 -
Prepayments 815 699
1,905 699

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.8.24 31.8.23
£    £   
Tax 4,273 1,420
Other creditors 2,010 2,010
Directors' current accounts 604,381 611,079
Accrued expenses 2,493 1,872
613,157 616,381

8. PROVISIONS FOR LIABILITIES
31.8.24 31.8.23
£    £   
Deferred tax 33,343 27,643

Deferred
tax
£   
Balance at 1 September 2023 27,643
Provided during year 5,700
Balance at 31 August 2024 33,343