Company registration number 14334974 (England and Wales)
HANDLEY CONTRACTING LTD
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2025
PAGES FOR FILING WITH REGISTRAR
HANDLEY CONTRACTING LTD
CONTENTS
Page
Balance sheet
1
Notes to the financial statements
2 - 4
HANDLEY CONTRACTING LTD
BALANCE SHEET
AS AT 30 SEPTEMBER 2025
30 September 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
4
81,811
82,780
Current assets
Debtors
5
686,012
288,713
Cash at bank and in hand
324,547
318,155
1,010,559
606,868
Creditors: amounts falling due within one year
6
(282,066)
(150,762)
Net current assets
728,493
456,106
Total assets less current liabilities
810,304
538,886
Provisions for liabilities
(20,452)
(20,695)
Net assets
789,852
518,191
Capital and reserves
Called up share capital
100
100
Profit and loss reserves
789,752
518,091
Total equity
789,852
518,191

For the financial year ended 30 September 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he member has not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The director of the company has elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved and signed by the director and authorised for issue on 5 November 2025
Mr L Handley
Director
Company registration number 14334974 (England and Wales)
HANDLEY CONTRACTING LTD
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2025
- 2 -
1
Accounting policies
Company information

Handley Contracting Ltd is a private company limited by shares incorporated in England and Wales. The registered office is Cabourn House, Station Street, Bingham, Nottinghamshire, United Kingdom, NG13 8AQ.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

The company has taken advantage of the exemption under section 400 of the Companies Act 2006 not to prepare consolidated accounts. The financial statements present information about the company as an individual entity and not about its group.

1.2
Turnover

Revenue comprises sales of goods or services provided to customers net of value added tax and other sales taxes, less an appropriate deduction for actual and expected returns and discounts. Revenue is recognised when performance obligations are satisfied and the control of goods or services is transferred to the buyer. Where the performance obligation is satisfied over time, revenue is recognised in accordance with its progress towards complete satisfaction of that performance obligation.

1.3
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Plant and equipment
20% reducing balance
Computers
20% reducing balance
Motor vehicles
20% reducing balance

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.4
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

HANDLEY CONTRACTING LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2025
1
Accounting policies
(Continued)
- 3 -
Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

The carrying amount of deferred tax assets is reviewed at each reporting end date and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the profit and loss account, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

2
Judgements and key sources of estimation uncertainty

In the application of the company’s accounting policies, the director is required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

3
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
2
2
HANDLEY CONTRACTING LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2025
- 4 -
4
Tangible fixed assets
Plant and machinery etc
£
Cost
At 1 October 2024
104,983
Additions
30,986
Disposals
(13,995)
At 30 September 2025
121,974
Depreciation and impairment
At 1 October 2024
22,203
Depreciation charged in the year
21,459
Eliminated in respect of disposals
(3,499)
At 30 September 2025
40,163
Carrying amount
At 30 September 2025
81,811
At 30 September 2024
82,780
5
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
371,966
152,264
Amounts owed by group undertakings
-
0
100
Other debtors
314,046
136,349
686,012
288,713
6
Creditors: amounts falling due within one year
2025
2024
£
£
Trade creditors
25,801
40,334
Corporation tax
202,183
106,861
Other creditors
54,082
3,567
282,066
150,762
2025-09-30 2024-10-01 false false false 07 November 2025 CCH Software CCH Accounts Production 2025.200 No description of principal activity Mr L Handley 14334974 2024-10-01 2025-09-30 14334974 2025-09-30 14334974 2024-09-30 14334974 core:OtherPropertyPlantEquipment 2025-09-30 14334974 core:OtherPropertyPlantEquipment 2024-09-30 14334974 core:CurrentFinancialInstruments core:WithinOneYear 2025-09-30 14334974 core:CurrentFinancialInstruments core:WithinOneYear 2024-09-30 14334974 core:ShareCapital 2025-09-30 14334974 core:ShareCapital 2024-09-30 14334974 core:RetainedEarningsAccumulatedLosses 2025-09-30 14334974 core:RetainedEarningsAccumulatedLosses 2024-09-30 14334974 bus:Director1 2024-10-01 2025-09-30 14334974 core:PlantMachinery 2024-10-01 2025-09-30 14334974 core:ComputerEquipment 2024-10-01 2025-09-30 14334974 core:MotorVehicles 2024-10-01 2025-09-30 14334974 2023-10-01 2024-09-30 14334974 core:OtherPropertyPlantEquipment 2024-09-30 14334974 core:OtherPropertyPlantEquipment 2024-10-01 2025-09-30 14334974 core:CurrentFinancialInstruments 2025-09-30 14334974 core:CurrentFinancialInstruments 2024-09-30 14334974 core:WithinOneYear 2025-09-30 14334974 core:WithinOneYear 2024-09-30 14334974 bus:PrivateLimitedCompanyLtd 2024-10-01 2025-09-30 14334974 bus:SmallCompaniesRegimeForAccounts 2024-10-01 2025-09-30 14334974 bus:FRS102 2024-10-01 2025-09-30 14334974 bus:AuditExemptWithAccountantsReport 2024-10-01 2025-09-30 14334974 bus:FullAccounts 2024-10-01 2025-09-30 xbrli:pure xbrli:shares iso4217:GBP