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Registration number: 14769926

Handyside Limited
Unaudited Filleted Financial Statements
for the Year Ended 31 March 2025

(filleted for filing purposes)

Handyside Limited

Contents

Company Information | 1
Balance Sheet | 2
Notes to the Unaudited Financial Statements | 3 to 6

Handyside Limited

Company Information

Directors | Mr D Edelman Mrs J L Edelman

Registered office | Updown End Updown Betteshanger Deal Kent CT14 0EF

Handyside Limited

(Registration number: 14769926)
Balance Sheet as at 31 March 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Tangible assets | 4 | 1,348 | 340
Current assets |  |  |
Debtors | 5 | 41,087 | 11,363
Cash at bank and in hand |  | 749 | 19,371
|  | 41,836 | 30,734
Creditors: Amounts falling due within one year | 6 | (54,476) | (29,533)
Net current (liabilities)/assets |  | (12,640) | 1,201
Total assets less current liabilities |  | (11,292) | 1,541
Provisions for liabilities |  | (256) | -
Net (liabilities)/assets |  | (11,548) | 1,541
Capital and reserves |  |  |
Called up share capital | 7 | 102 | 100
Retained earnings |  | (11,650) | 1,441
Shareholders' (deficit)/funds |  | (11,548) | 1,541

For the financial year ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

• | The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
• | The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 9 December 2025 and signed on its behalf by:

......................................... Mr D Edelman Director | ......................................... Mrs J L Edelman Director |

Handyside Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

1 | General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
Updown End Updown
Betteshanger
Deal
Kent
CT14 0EF
England

These financial statements were authorised for issue by the Board on 9 December 2025.

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Going concern

The financial statements have been prepared on a going concern basis on the understanding that the directors will continue to finacially support the company.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.
The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Handyside Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.
Unrelieved tax losses and other deferred tax assets are recognised when it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.
Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.
Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Handyside Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

3 | Staff numbers

The average number of persons employed by the company (including directors) during the year, was 2 (2024 - 2).

4 | Tangible assets

| Office equipment £ | Total £
Cost or valuation
At 1 April 2024 | 400 | 400
Additions | 1,245 | 1,245
At 31 March 2025 | 1,645 | 1,645
Depreciation
At 1 April 2024 | 60 | 60
Charge for the year | 237 | 237
At 31 March 2025 | 297 | 297
Carrying amount
At 31 March 2025 | 1,348 | 1,348
At 31 March 2024 | 340 | 340

5 | Debtors

Current | 2025 £ | 2024 £
Trade debtors | 22,100 | -
Other debtors | 18,987 | 11,363
| 41,087 | 11,363

Handyside Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

6 | Creditors

Creditors: amounts falling due within one year

| Note | 2025 £ | 2024 £
Due within one year |  |  |
Trade creditors |  | 4,283 | 1,740
Other related parties | 8 | - | 1,427
Taxation and social security |  | 4,334 | 12,455
Other creditors |  | 45,859 | 13,911
|  | 54,476 | 29,533

7 | Share capital

Allotted, called up and fully paid shares

| 2025 | 2024
| No. | £ | No. | £
Ordinary Shares of £1 each | 100 | 100 | 100 | 100

8 | Related party transactions

Transactions with directors

2025 | At 1 April 2024 £ | Advances to director £ | Repayments by director £ | At 31 March 2025 £
Mr D Edelman
| - | 16,659 | (11,673) | 4,986
Mrs J L Edelman
| - | 16,659 | (11,673) | 4,986

Advances to the directors and the debit balances on their loan accounts are repayable on the company's demand. Interest is charged on the debit balances at the average official rate as published by HM Revenue and Customs.