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Company Registration No. 05554982 (England and Wales)
Handyside Fishing Ltd Unaudited accounts for the period from 1 February 2024 to 31 March 2025
Handyside Fishing Ltd Unaudited accounts Contents
Page
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Handyside Fishing Ltd Company Information for the period from 1 February 2024 to 31 March 2025
Directors
Mr David Handyside Mr Steven Handyside Mrs Audrey Handyside
Company Number
05554982 (England and Wales)
Registered Office
12 Runciman Way Amble Morpeth Northumberland NE65 0AW England
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Handyside Fishing Ltd Statement of financial position as at 31 March 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Intangible assets
111,866 
186,444 
Tangible assets
397,802 
476,924 
509,668 
663,368 
Current assets
Debtors
435,551 
320,832 
Cash at bank and in hand
39,651 
176,036 
475,202 
496,868 
Creditors: amounts falling due within one year
(78,393)
(205,895)
Net current assets
396,809 
290,973 
Total assets less current liabilities
906,477 
954,341 
Provisions for liabilities
Deferred tax
(86,849)
(90,616)
Net assets
819,628 
863,725 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
819,528 
863,625 
Shareholders' funds
819,628 
863,725 
For the period ending 31 March 2025 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 25 September 2025 and were signed on its behalf by
Mr Steven Handyside Director Company Registration No. 05554982
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Handyside Fishing Ltd Notes to the Accounts for the period from 1 February 2024 to 31 March 2025
1
Statutory information
Handyside Fishing Ltd is a private company, limited by shares, registered in England and Wales, registration number 05554982. The registered office is 12 Runciman Way, Amble, Morpeth, Northumberland, NE65 0AW, 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 period, 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.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
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:
Plant & machinery
15% Reducing Balance
Motor vehicles
25% Reducing Balance
Fixtures & fittings
5 Year Straight Line
Computer equipment
3 Year Straight Line
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
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.
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Handyside Fishing Ltd Notes to the Accounts for the period from 1 February 2024 to 31 March 2025
4
Intangible fixed assets
Goodwill 
Other 
Total 
£ 
£ 
£ 
Cost
At 1 February 2024
937,000 
299,752 
1,236,752 
At 31 March 2025
937,000 
299,752 
1,236,752 
Amortisation
At 1 February 2024
937,000 
113,308 
1,050,308 
Charge for the period
- 
74,578 
74,578 
At 31 March 2025
937,000 
187,886 
1,124,886 
Net book value
At 31 March 2025
- 
111,866 
111,866 
At 31 January 2024
- 
186,444 
186,444 
5
Tangible fixed assets
Plant & machinery 
Motor vehicles 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 February 2024
991,911 
102,154 
2,650 
1,096,715 
Additions
4,900 
- 
1,654 
6,554 
At 31 March 2025
996,811 
102,154 
4,304 
1,103,269 
Depreciation
At 1 February 2024
560,111 
57,536 
2,144 
619,791 
Charge for the period
74,665 
10,114 
897 
85,676 
At 31 March 2025
634,776 
67,650 
3,041 
705,467 
Net book value
At 31 March 2025
362,035 
34,504 
1,263 
397,802 
At 31 January 2024
431,800 
44,618 
506 
476,924 
6
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
VAT
7,536 
8,933 
Amounts falling due after more than one year
Trade debtors
- 
1,121 
Other debtors
428,015 
310,778 
428,015 
311,899 
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Handyside Fishing Ltd Notes to the Accounts for the period from 1 February 2024 to 31 March 2025
7
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
Trade creditors
19,406 
130,081 
Taxes and social security
58,205 
37,956 
Loans from directors
782 
695 
Accruals
- 
37,163 
78,393 
205,895 
8
Average number of employees
During the period the average number of employees was 2 (2024: 2).
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