Registration number: 03019046

Hands-On Computers Limited

Contents

Company Information	1
Balance Sheet	2 to 3
Notes to the Unaudited Financial Statements	4 to 6

Hands-On Computers Limited

Company Information

Directors

Mr M Briggs Mrs L Briggs

Registered office

104 High Street Carshalton Surrey SM5 3AE

Accountants

DG Accountancy Services Limited Chartered Accountants17 Stonecot Hill Sutton Surrey SM3 9HB

Hands-On Computers Limited

(Registration number: 03019046)
Balance Sheet as at 31 May 2025

	Note	2025 £	2024 £
Fixed assets
Intangible assets	4	81,000	117,000
Tangible assets	5	399,513	420,993
		480,513	537,993
Current assets
Stocks	6	2,000	2,000
Debtors	7	63,587	33,808
Cash at bank and in hand		92,622	36,635
		158,209	72,443
Creditors: Amounts falling due within one year	8	(247,709)	(191,857)
Net current liabilities		(89,500)	(119,414)
Total assets less current liabilities		391,013	418,579
Creditors: Amounts falling due after more than one year	8	(314,823)	(337,991)
Provisions for liabilities		(147)	(196)
Net assets		76,043	80,392
Capital and reserves
Called up share capital		100	100
Retained earnings		75,943	80,292
Shareholders' funds		76,043	80,392

Hands-On Computers Limited

(Registration number: 03019046)
Balance Sheet as at 31 May 2025

For the financial year ending 31 May 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 and 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 16 December 2025 and signed on its behalf by:
 

......................................... Mr M Briggs Director

Hands-On Computers Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 May 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:
104 High Street
Carshalton
Surrey
SM5 3AE

These financial statements were authorised for issue by the Board on 16 December 2025.

2	Accounting policies

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.

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:

Asset class	Depreciation method and rate
Plant and Machinery	over 5 years
Freehold Property	over 50 years

Goodwill

Goodwill arising on the acquisition of an entity represents the excess of the cost of acquisition over the company’s interest in the net fair value of the identifiable assets, liabilities and contingent liabilities of the entity recognised at the date of acquisition. Goodwill is initially recognised as an asset at cost and is subsequently measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is held in the currency of the acquired entity and revalued to the closing rate at each reporting period date. Goodwill is amortised over its useful life, which shall not exceed five years if a reliable estimate of the useful life cannot be made.

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 9 (2024 - 10).

Hands-On Computers Limited

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

4	Intangible assets

	Goodwill  £	Total £
Cost or valuation
At 1 June 2024	180,000	180,000
At 31 May 2025	180,000	180,000
Amortisation
At 1 June 2024	63,000	63,000
Amortisation charge	36,000	36,000
At 31 May 2025	99,000	99,000
Carrying amount
At 31 May 2025	81,000	81,000
At 31 May 2024	117,000	117,000

5	Tangible assets

	Land and buildings £	Improvements to property £	Plant and machinery £	Total £
Cost or valuation
At 1 June 2024	465,844	109,049	53,168	628,061
At 31 May 2025	465,844	109,049	53,168	628,061
Depreciation
At 1 June 2024	149,478	5,452	52,138	207,068
Charge for the year	16,043	5,180	257	21,480
At 31 May 2025	165,521	10,632	52,395	228,548
Carrying amount
At 31 May 2025	300,323	98,417	773	399,513
At 31 May 2024	316,366	103,597	1,030	420,993

6

Stocks

	2025 £	2024 £
Other inventories	2,000	2,000

Hands-On Computers Limited

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

7

Debtors

Current	2025 £	2024 £
Trade debtors	51,462	30,479
Prepayments	2,158	2,529
Other debtors	9,967	800
	63,587	33,808

8

Creditors

Creditors: amounts falling due within one year

	2025 £	2024 £
Due within one year
Trade creditors	36,041	29,538
Taxation and social security	67,754	42,229
Accruals and deferred income	137	164
Other creditors	143,777	119,926
	247,709	191,857

Creditors: amounts falling due after more than one year

	Note	2025 £	2024 £
Due after one year
Loans and borrowings	9	314,823	337,991

9	Loans and borrowings

Non-current loans and borrowings

	2025 £	2024 £
Other borrowings	314,823	337,991