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Company Registration No. 05316568 (England and Wales)
Handler Hire Ltd Unaudited accounts for the year ended 30 September 2024
Handler Hire Ltd Unaudited accounts Contents
Page
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Handler Hire Ltd Company Information for the year ended 30 September 2024
Directors
Charlotte Bradley John Edward Greenwood
Secretary
Charlotte Elizabeth Bradley
Company Number
05316568 (England and Wales)
Registered Office
Roundabout Farm Spital Road Scarborough North Yorkshire YO12 4NW England
Accountants
Wright Pottage Limited Europa House 20 Esplanade Scarborough North Yorkshire YO11 2AQ
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Handler Hire Ltd Statement of financial position as at 30 September 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
5,431 
6,389 
Investments
1,183 
1,149 
6,614 
7,538 
Current assets
Debtors
4,865,394 
4,912,066 
Cash at bank and in hand
7,975 
53,941 
4,873,369 
4,966,007 
Creditors: amounts falling due within one year
(157,439)
(887,819)
Net current assets
4,715,930 
4,078,188 
Total assets less current liabilities
4,722,544 
4,085,726 
Provisions for liabilities
Deferred tax
(1,358)
(1,214)
Net assets
4,721,186 
4,084,512 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
4,721,086 
4,084,412 
Shareholders' funds
4,721,186 
4,084,512 
For the year ending 30 September 2024 the company was entitled to exemption from audit 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 and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 30 June 2025 and were signed on its behalf by
John Edward Greenwood Director Company Registration No. 05316568
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Handler Hire Ltd Notes to the Accounts for the year ended 30 September 2024
1
Statutory information
Handler Hire Ltd is a private company, limited by shares, registered in England and Wales, registration number 05316568. The registered office is Roundabout Farm, Spital Road, Scarborough, North Yorkshire, YO12 4NW, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Land & buildings
15% on reducing balance
Computer equipment
33% on reducing balance
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
Turnover
Turnover represents net invoiced sales of machinery and labour hire, excluding value added tax.
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
4
Intangible fixed assets
Goodwill 
£ 
Cost
At 1 October 2023
675,000 
At 30 September 2024
675,000 
Amortisation
At 1 October 2023
675,000 
At 30 September 2024
675,000 
Net book value
At 30 September 2024
- 
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Handler Hire Ltd Notes to the Accounts for the year ended 30 September 2024
5
Tangible fixed assets
Land & buildings 
Computer equipment 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 October 2023
51,795 
6,448 
58,243 
At 30 September 2024
51,795 
6,448 
58,243 
Depreciation
At 1 October 2023
45,406 
6,448 
51,854 
Charge for the year
958 
- 
958 
At 30 September 2024
46,364 
6,448 
52,812 
Net book value
At 30 September 2024
5,431 
- 
5,431 
At 30 September 2023
6,389 
- 
6,389 
6
Investments
Other investments 
£ 
Valuation at 1 October 2023
1,149 
Additions
34 
Valuation at 30 September 2024
1,183 
7
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
VAT
7,536 
- 
Amounts due from group undertakings etc.
4,857,858 
4,901,324 
Accrued income and prepayments
- 
10,742 
4,865,394 
4,912,066 
8
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Trade creditors
- 
8,593 
Amounts owed to group undertakings and other participating interests
1,203,283 
543,399 
Taxes and social security
212,606 
(1,962)
Accruals
1,150 
411,811 
Deferred income
(1,259,600)
(74,022)
157,439 
887,819 
9
Share capital
2024 
2023 
£ 
£ 
Allotted, called up and fully paid:
51 Ordinary "A" of £1 each
51 
51 
49 Ordinary "B" of £1 each
49 
49 
100 
100 
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Handler Hire Ltd Notes to the Accounts for the year ended 30 September 2024
10
Average number of employees
During the year the average number of employees was 2 (2023: 1).
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