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Registration number: 15523483

Costa Hand Ltd
Annual Report and Unaudited Financial Statements
for the Year Ended 28 February 2026

Costa Hand Ltd

Contents

Company Information | 1
Director's Report | 2
Balance Sheet | 3 to 4
Notes to the Unaudited Financial Statements | 5 to 9

Costa Hand Ltd

Company Information

Director | Mr Costas Ilias Kyriacou

Registered office | 16 Field Head Shepley Huddersfield HD8 8DR

Accountants | D & A Hill No.18 S11 12 Brooke's Mill Armitage Bridge Huddersfield HD4 7NR

Costa Hand Ltd

Director's Report
for the Year Ended 28 February 2026

The director presents his report and the financial statements for the year ended 28 February 2026.

Director of the company

The director who held office during the year was as follows:

Mr Costas Ilias Kyriacou

Principal activity

The principal activity of the company is general property maintenance.

Small companies provision statement

This report has 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.

Approved and authorised by the director on 31 March 2026

......................................... Mr Costas Ilias Kyriacou Director

Costa Hand Ltd

(Registration number: 15523483 )
Balance Sheet as at 28 February 2026

| Note | 2026 £ | 2025 £
Fixed assets |  |  |
Tangible assets | 4 | 9,550 | 12,733
Current assets |  |  |
Debtors | 5 | 19,608 | 4,780
Cash at bank and in hand |  | - | 3,314
|  | 19,608 | 8,094
Creditors: Amounts falling due within one year | 6 | (25,781) | (20,758)
Net current liabilities |  | (6,173) | (12,664)
Total assets less current liabilities |  | 3,377 | 69
Creditors: Amounts falling due after more than one year | 6 | (7,428) | -
Net (liabilities)/assets |  | (4,051) | 69
Capital and reserves |  |  |
Called up share capital | 7 | 1 | 1
Retained earnings |  | (4,052) | 68
Shareholders' (deficit)/funds |  | (4,051) | 69

For the financial year ending 28 February 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's 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 director acknowledges his 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 director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 31 March 2026

Costa Hand Ltd

(Registration number: 15523483 )
Balance Sheet as at 28 February 2026

......................................... Mr Costas Ilias Kyriacou Director

Costa Hand Ltd

Notes to the Unaudited Financial Statements
for the Year Ended 28 February 2026

1 | General information

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

The address of its registered office is:
16 Field Head
Shepley
Huddersfield
HD8 8DR

These financial statements were authorised for issue by the director on 31 March 2026.

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.

Turnover

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 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.

Costa Hand Ltd

Notes to the Unaudited Financial Statements
for the Year Ended 28 February 2026

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.

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
Motor vehicles | 25% on reducing balance

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.
Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.
Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Leases

Leases are classified as finance leases whenever the terms of the lease transfer substantially all the risks and rewards of ownership to the lessee.
Assets held under finance leases are recognised at the lower of their fair value at inception of the lease and the present value of the minimum lease payments. These assets are depreciated on a straight-line basis over the shorter of the useful life of the asset and the lease term. The corresponding liability to the lessor is included in the balance sheet as a finance lease obligation.
Lease payments are apportioned between finance costs in the profit and loss account and reduction of the lease obligation so as to achieve a constant periodic rate of interest on the remaining balance of the liability.

3 | Staff numbers

The average number of persons employed by the company (including the director) during the year, was 3 (2025 - 3).

Costa Hand Ltd

Notes to the Unaudited Financial Statements
for the Year Ended 28 February 2026

4 | Tangible assets

| Motor vehicles £ | Total £
Cost or valuation
At 1 March 2025 | 13,890 | 13,890
At 28 February 2026 | 13,890 | 13,890
Depreciation
At 1 March 2025 | 1,157 | 1,157
Charge for the year | 3,183 | 3,183
At 28 February 2026 | 4,340 | 4,340
Carrying amount
At 28 February 2026 | 9,550 | 9,550
At 28 February 2025 | 12,733 | 12,733

5 | Debtors

Current | 2026 £ | 2025 £
Trade debtors | 241 | 1,820
Other debtors | 19,367 | 2,960
| 19,608 | 4,780

6 | Creditors

Creditors: amounts falling due within one year

| Note | 2026 £ | 2025 £
Due within one year |  |  |
Loans and borrowings |  | 12,491 | 12,964
Taxation and social security |  | 2,919 | 4,680
Accruals and deferred income |  | 10,371 | 3,114
|  | 25,781 | 20,758

Costa Hand Ltd

Notes to the Unaudited Financial Statements
for the Year Ended 28 February 2026

Creditors: amounts falling due after more than one year

| Note | 2026 £ | 2025 £
Due after one year |  |  |
Loans and borrowings |  | 7,428 | -

Costa Hand Ltd

Notes to the Unaudited Financial Statements
for the Year Ended 28 February 2026

7 | Share capital

Allotted, called up and fully paid shares

| 2026 | 2025
| No. | £ | No. | £
Ordinary of £1 each | 1 | 1 | 1 | 1