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REGISTERED NUMBER: 03580108 (England and Wales)















Unaudited Financial Statements for the Year Ended 30th September 2024

for

Complete Handling Limited

Complete Handling Limited (Registered number: 03580108)






Contents of the Financial Statements
for the Year Ended 30th September 2024




Page

Balance Sheet 1

Notes to the Financial Statements 3

Chartered Certified Accountants' Report 9

Complete Handling Limited (Registered number: 03580108)

Balance Sheet
30th September 2024

30.9.24 30.9.23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 95,610 71,865

CURRENT ASSETS
Stocks 22,415 23,791
Debtors 5 95,934 48,492
Cash at bank 14,867 17,963
133,216 90,246
CREDITORS
Amounts falling due within one year 6 117,120 95,639
NET CURRENT ASSETS/(LIABILITIES) 16,096 (5,393 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

111,706

66,472

CREDITORS
Amounts falling due after more than
one year

7

(67,237

)

(52,314

)

PROVISIONS FOR LIABILITIES (21,456 ) (11,676 )
NET ASSETS 23,013 2,482

CAPITAL AND RESERVES
Called up share capital 100 100
Revaluation reserve 9 2,382 2,382
Retained earnings 20,531 -
23,013 2,482

Complete Handling Limited (Registered number: 03580108)

Balance Sheet - continued
30th September 2024


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

The members have not required the company to obtain an audit of its financial statements for the year ended 30th September 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 Profit & loss account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 10th February 2025 and were signed on its behalf by:





Mr B Newton - Director


Complete Handling Limited (Registered number: 03580108)

Notes to the Financial Statements
for the Year Ended 30th September 2024

1. STATUTORY INFORMATION

Complete Handling Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number: 03580108

Registered office: 4 Bank View
Froghall
Stoke on Trent
Staffordshire
ST10 2HA

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.

Turnover
Turnover represents net invoiced sales of goods and services, excluding value added tax.

Revenue is recognised as the company becomes entitled to consideration for the goods and services supplied. Therefore turnover also includes the element of work completed but not yet invoices on service contracts.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.
Plant and machinery - 15% on reducing balance
Fixtures and fittings - 15% on reducing balance
Motor vehicles - 25% on reducing balance
Computer equipment - 25% on reducing balance

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.


Complete Handling Limited (Registered number: 03580108)

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

2. ACCOUNTING POLICIES - continued
Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit & loss account, 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.

Hire purchase and leasing commitments
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.

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 - 4 ) .

Complete Handling Limited (Registered number: 03580108)

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

4. TANGIBLE FIXED ASSETS
Fixtures
Plant and and Motor Computer
machinery fittings vehicles equipment Totals
£    £    £    £    £   
COST OR VALUATION
At 1st October 2023 113,782 5,228 62,659 8,389 190,058
Additions 39,289 - 15,995 332 55,616
At 30th September 2024 153,071 5,228 78,654 8,721 245,674
DEPRECIATION
At 1st October 2023 59,500 4,593 46,934 7,166 118,193
Charge for year 23,393 158 7,931 389 31,871
At 30th September 2024 82,893 4,751 54,865 7,555 150,064
NET BOOK VALUE
At 30th September 2024 70,178 477 23,789 1,166 95,610
At 30th September 2023 54,282 635 15,725 1,223 71,865

Cost or valuation at 30th September 2024 is represented by:

Fixtures
Plant and and Motor Computer
machinery fittings vehicles equipment Totals
£    £    £    £    £   
Valuation in 2012 9,000 - - - 9,000
Cost 144,071 5,228 78,654 8,721 236,674
153,071 5,228 78,654 8,721 245,674

During the 2012 financial year the company acquired plant and machinery at an amount below it's net present value. The specific item of plant and machinery was revalued to £10,000.

Complete Handling Limited (Registered number: 03580108)

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

4. TANGIBLE FIXED ASSETS - continued

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:
Plant and Motor
machinery vehicles Totals
£    £    £   
COST OR VALUATION
At 1st October 2023 26,303 21,780 48,083
Additions 21,900 15,995 37,895
At 30th September 2024 48,203 37,775 85,978
DEPRECIATION
At 1st October 2023 6,576 11,595 18,171
Charge for year 10,407 6,545 16,952
At 30th September 2024 16,983 18,140 35,123
NET BOOK VALUE
At 30th September 2024 31,220 19,635 50,855
At 30th September 2023 19,727 10,185 29,912

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.9.24 30.9.23
£    £   
Trade debtors 88,013 40,804
Other debtors 7,921 7,688
95,934 48,492

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.9.24 30.9.23
£    £   
Bank loans and overdrafts 5,456 5,326
Hire purchase contracts (see note 8) 12,927 9,501
Trade creditors 41,648 13,069
Taxation and social security 19,186 17,717
Other creditors 37,903 50,026
117,120 95,639

Complete Handling Limited (Registered number: 03580108)

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

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
30.9.24 30.9.23
£    £   
Bank loans 27,279 32,735
Hire purchase contracts (see note 8) 39,958 19,579
67,237 52,314

Amounts falling due in more than five years:

Repayable by instalments
Bank loans more 5 yr by instal 4,088 10,097

8. LEASING AGREEMENTS

Minimum lease payments fall due as follows:

Hire purchase contracts
30.9.24 30.9.23
£    £   
Net obligations repayable:
Within one year 12,927 9,501
Between one and five years 39,958 19,579
52,885 29,080

Non-cancellable operating leases
30.9.24 30.9.23
£    £   
Within one year 3,632 4,198
Between one and five years 5,145 8,777
8,777 12,975

9. RESERVES
Revaluation
reserve
£   
At 1st October 2023
and 30th September 2024 2,382

Complete Handling Limited (Registered number: 03580108)

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

10. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 30th September 2024 and 30th September 2023:

30.9.24 30.9.23
£    £   
Mr J E Newton
Balance outstanding at start of year (2 ) 12,797
Amounts advanced - 25,823
Amounts repaid - (38,622 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year - (2 )

Chartered Certified Accountants' Report to the Board of Directors
on the Unaudited Financial Statements of
Complete Handling 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.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Complete Handling Limited for the year ended 30th September 2024 which comprise the Profit & loss account, Balance Sheet, Statement of Changes in Equity and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/rulebook.

This report is made solely to the Board of Directors of Complete Handling Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Complete Handling Limited and state those matters that we have agreed to state to the Board of Directors of Complete Handling Limited, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at
https://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/tf-163-jan-24.pdf.

To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Complete Handling Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Complete Handling Limited. You consider that Complete Handling Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Complete Handling Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.






RBK Accountants Limited
Lymedale Business Centre
Hooters Hall Road
Newcastle Under Lyme
Staffordshire
ST5 9QF


10th February 2025