Age UK Richmond Handyperson Service Ltd - Accounts to registrar (filleted)

REGISTERED NUMBER: 08150786 (England and Wales)

AUDITED CESSATION FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

FOR

AGE UK RICHMOND HANDYPERSON SERVICE LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

M F T Monteiro

G S Shand

SECRETARY:

D Baggs

REGISTERED OFFICE:

The White House

45 The Avenue

Hampton

Richmond Upon Thames

TW12 3RN

REGISTERED NUMBER:

08150786 (England and Wales)

SENIOR STATUTORY AUDITOR:

Jonathan Askew FCA

AUDITORS:

Hartley Fowler LLP

Statutory Auditors

Chartered Accountants

4th Floor Tuition House

27-37 St George's Road

Wimbledon

London

SW19 4EU

CURRENT ASSETS

Debtors

4

1

94,681

CREDITORS

Amounts falling due within one year

5

-

87,695

NET CURRENT ASSETS

1

6,986

TOTAL ASSETS LESS CURRENT LIABILITIES

1

6,986

CAPITAL AND RESERVES

Called up share capital

1

Retained earnings

-

6,985

SHAREHOLDERS' FUNDS

1

6,986

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 21 August 2025 and were signed on its behalf by:

G S Shand - Director

1.	STATUTORY INFORMATION

Age UK Richmond Handyperson Service Ltd 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.

Going Concern

The company ceased all active trading operations prior to the current financial year. On 31 March 2025, the company formally concluded its affairs, with all outstanding assets realised and liabilities fully settled. As such, the directors have prepared these financial statements on a basis other than that of a going concern. These financial statements have been drawn up on a break-up basis, which accurately reflects the winding-up of the company's remaining affairs and the complete settlement of its balances.

Related party exemption

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Revenue grants are recognised using the accrual model and are therefore recognised as income on a systematic basis over the periods in which the entity recognises the related costs for which the grant is intended to compensate. Revenue grants are measured at fair value, being the amount of cash receivable.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Financial instruments

Cash at bank is measured at transaction price.

Debtors and creditors with no stated interest rate and receivables or payables within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit or loss account in other

administrative expenses.

Impairment

Assets not measured at fair value are reviewed for any indication that the asset may be impaired at each balance sheet date. If such indication exists, the recoverable amount of the asset, or the asset's cash generating unit, is estimated and compared to the carrying amount. Where the carrying amount exceeds its recoverable amount, an impairment loss is recognised in profit or loss unless the asset is carried at a revalued amount where the impairment loss is a revaluation decrease.

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 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.

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.

Covenanted charitable donation

The covenanted charitable donation represents the amounts paid out of retained earnings to the parent charity during the period. In accordance with paragraph 22.17 of FRS 102, the gift aid payment is recognised as a distribution to owners in equity and not as an expense in the income statement.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2024 - 3 ).

4.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

Amounts owed by group undertakings

1

94,681

5.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

Amounts owed to group undertakings

-

85,731

Taxation and social security

-

1,964

-

87,695

6.	DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

The Report of the Auditors was unqualified.

Jonathan Askew FCA (Senior Statutory Auditor)

for and on behalf of Hartley Fowler LLP

7.	RELATED PARTY DISCLOSURES

The parent and ultimate controlling party is Age UK Richmond upon Thames. Age UK Richmond upon Thames prepare consolidated financial statements and its registered office is The White House Community Centre, 45 The Avenue, Hampton, TW12 3RN.