Silverfin false false 30/09/2025 01/10/2024 30/09/2025 S L Vines 12/04/2023 24 February 2026 The principal activity of the Company during the financial year was the sub-letting of non-residential property. 14796998 2025-09-30 14796998 bus:Director1 2025-09-30 14796998 core:CurrentFinancialInstruments 2025-09-30 14796998 core:CurrentFinancialInstruments 2024-09-30 14796998 2024-09-30 14796998 core:ShareCapital 2025-09-30 14796998 core:ShareCapital 2024-09-30 14796998 core:RetainedEarningsAccumulatedLosses 2025-09-30 14796998 core:RetainedEarningsAccumulatedLosses 2024-09-30 14796998 bus:OrdinaryShareClass1 2025-09-30 14796998 2024-10-01 2025-09-30 14796998 bus:FilletedAccounts 2024-10-01 2025-09-30 14796998 bus:SmallEntities 2024-10-01 2025-09-30 14796998 bus:AuditExemptWithAccountantsReport 2024-10-01 2025-09-30 14796998 bus:PrivateLimitedCompanyLtd 2024-10-01 2025-09-30 14796998 bus:Director1 2024-10-01 2025-09-30 14796998 2023-10-01 2024-09-30 14796998 bus:OrdinaryShareClass1 2024-10-01 2025-09-30 14796998 bus:OrdinaryShareClass1 2023-10-01 2024-09-30 iso4217:GBP xbrli:pure xbrli:shares

Company No: 14796998 (England and Wales)

# HANDPICKED CIGAR COMPANY LTD

### Unaudited Financial Statements
For the financial year ended 30 September 2025
Pages for filing with the registrar

HANDPICKED CIGAR COMPANY LTD

## Unaudited Financial Statements

For the financial year ended 30 September 2025

Contents

HANDPICKED CIGAR COMPANY LTD

## STATEMENT OF FINANCIAL POSITION

As at 30 September 2025
HANDPICKED CIGAR COMPANY LTD

## STATEMENT OF FINANCIAL POSITION (continued)

As at 30 September 2025

| Note | 2025 |  | 2024
|  | £ |  | £
Current assets |  |  |  |
Debtors | 3 | 0 |  | 1
Cash at bank and in hand |  | 1,585 |  | 876
|  | 1,585 |  | 877
Creditors: amounts falling due within one year | 4 | ( 7,174) |  | ( 3,346)
Net current liabilities |  | (5,589) |  | (2,469)
Total assets less current liabilities |  | (5,589) |  | (2,469)
Net liabilities |  | ( 5,589) |  | ( 2,469)
Capital and reserves |  |  |  |
Called-up share capital | 5 | 1 |  | 1
Profit and loss account |  | ( 5,590 ) |  | ( 2,470 )
Total shareholder's deficit |  | ( 5,589) |  | ( 2,469)

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

Director's responsibilities:

- The member has not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
- The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
- These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Statement of Income and Retained Earnings has not been delivered.

The financial statements of Handpicked Cigar Company Ltd (registered number: 14796998) were approved and authorised for issue by the Director on 24 February 2026. They were signed on its behalf by:

S L Vines Director |

HANDPICKED CIGAR COMPANY LTD

## NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 30 September 2025
HANDPICKED CIGAR COMPANY LTD

## NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 30 September 2025

##### 1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

##### General information and basis of accounting

Handpicked Cigar Company Ltd (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is The Old Quarry, Caton Cross, Ashburton, TQ13 7LH, United Kingdom.
The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.
The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

##### Going concern

The director has assessed the Statement of Financial Position and likely future cash flows at the date of approving these financial statements. The director has a reasonable expectation that the Company has adequate resources to continue in operational existence and to meet its financial obligations as they fall due for at least 12 months from the date of signing these financial statements. Accordingly, they continue to adopt the going concern basis in preparing the financial statements.

##### Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.
Turnover is recognised when the significant risks and rewards are considered to have been transferred to the customer.

##### Impairment of assets

Assets, other than those measured at fair value, are assessed for indicators of impairment at each Statement of Financial Position date. If there is objective evidence of impairment, an impairment loss is recognised in the Statement of Income and Retained Earnings as described below.

##### Trade and other debtors

Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method less impairment losses for bad and doubtful debts, except where the effect of discounting would be immaterial. In such cases the receivables are stated at cost less impairment losses for bad and doubtful debts.

##### Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in creditors: amounts falling due within one year.

##### Trade and other creditors

Trade and other creditors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest rate method, unless the effect of discounting would be immaterial, in which case they are stated at cost.

##### Ordinary share capital

The ordinary share capital of the Company is presented as equity.

#### 2. Employees

| 2025 |  | 2024
| Number |  | Number
Monthly average number of persons employed by the Company during the year, including the director | 1 |  | 1

#### 3. Debtors

| 2025 |  | 2024
| £ |  | £
Amounts owed by Group undertakings | 0 |  | 1

#### 4. Creditors: amounts falling due within one year

| 2025 |  | 2024
| £ |  | £
Amounts owed to Group undertakings | 3,839 |  | 0
Accruals | 3,300 |  | 3,200
Other taxation and social security | 35 |  | 146
| 7,174 |  | 3,346

#### 5. Called-up share capital

| 2025 |  | 2024
| £ |  | £
Allotted, called-up and fully-paid |  |  |
1 Ordinary share of £ 1.00 | 1 |  | 1

#### 6. Related party transactions

The company has taken exemption under FRS 102 para 33.1A from disclosing related party transactions as it is a wholly-owned subsidiary of Tor Imports Ltd.