Company registration number 13781860 (England and Wales)
B.HANDS PLASTERING LTD
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
PAGES FOR FILING WITH REGISTRAR
B.HANDS PLASTERING LTD
COMPANY INFORMATION
Director
Mr B Hands
Company number
13781860
Registered office
61 Bridge Street
Kington
HR5 3DJ
Accountants
Ormerod Rutter Limited
The Oakley
Kidderminster Road
Droitwich
Worcestershire
WR9 9AY
Bankers
Monzo Bank Limited
Broadwalk House
5 Appold Street
London
EC2A 2AG
B.HANDS PLASTERING LTD
CONTENTS
Page
Accountants' report
1
Balance sheet
2 - 3
Notes to the financial statements
4 - 7
B.HANDS PLASTERING LTD
ACCOUNTANTS' REPORT TO THE DIRECTOR ON THE PREPARATION OF THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF B.HANDS PLASTERING LTD FOR THE YEAR ENDED 31 DECEMBER 2025
- 1 -

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of B.Hands Plastering Ltd for the year ended 31 December 2025 which comprise, the balance sheet and the related notes from the company’s accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at https://www.icaew.com/regulation.

This report is made solely to the b oard of d irectors of B.Hands Plastering Ltd, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of B.Hands Plastering Ltd and state those matters that we have agreed to state to the b oard of d irectors of B.Hands Plastering Ltd, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than B.Hands Plastering Ltd and its b oard of d irectors as a body, for our work or for this report.

It is your duty to ensure that B.Hands Plastering Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of B.Hands Plastering Ltd. You consider that B.Hands Plastering Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of B.Hands Plastering Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory f inancial statements.

Ormerod Rutter Limited
30 March 2026
Chartered Accountants
The Oakley
Kidderminster Road
Droitwich
Worcestershire
WR9 9AY
B.HANDS PLASTERING LTD
BALANCE SHEET
AS AT
31 DECEMBER 2025
31 December 2025
- 2 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
3
22,234
21,635
Current assets
Debtors
4
11,348
6,072
Cash at bank and in hand
51,046
42,208
62,394
48,280
Creditors: amounts falling due within one year
5
(56,247)
(42,978)
Net current assets
6,147
5,302
Total assets less current liabilities
28,381
26,937
Creditors: amounts falling due after more than one year
6
(2,592)
(5,184)
Provisions for liabilities
8
(3,292)
(4,111)
Net assets
22,497
17,642
Capital and reserves
Called up share capital
9
100
100
Profit and loss reserves
22,397
17,542
Total equity
22,497
17,642

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

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

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.

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

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

B.HANDS PLASTERING LTD
BALANCE SHEET (CONTINUED)
AS AT
31 DECEMBER 2025
31 December 2025
- 3 -
The financial statements were approved and signed by the director and authorised for issue on 30 March 2026
Mr B Hands
Director
Company registration number 13781860 (England and Wales)
B.HANDS PLASTERING LTD
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
- 4 -
1
Accounting policies
Company information

B.Hands Plastering Ltd is a private company limited by shares incorporated in England and Wales. The registered office is 61 Bridge Street, Kington, HR5 3DJ.

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

1.2
Turnover

Turnover is recognised at the fair value of the consideration received or receivable for services provided in the normal course of business.

Revenue from the provision of services is recognised by reference to the stage of completion, when the costs incurred and costs to complete can be estimated reliably.

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:

Computer equipment
25% on reducing balance
Motor vehicles
25% on reducing balance
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.

B.HANDS PLASTERING LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
1
Accounting policies
(Continued)
- 5 -
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.

1.5
Employee benefits

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

1.6
Leases

Leases are classified as finance leases whenever the terms of the lease transfer substantially all the risks and rewards of ownership to the lessees. All other leases are classified as operating leases.

Assets held under finance leases are recognised as assets at the lower of the assets fair value at the date of inception and the present value of the minimum lease payments. The related liability is included in the balance sheet as a finance lease obligation. Lease payments are treated as consisting of capital and interest elements. The interest is charged to profit or loss so as to produce a constant periodic rate of interest on the remaining balance of the liability.

2
Employees

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

2025
2024
Number
Number
Total
1
1
B.HANDS PLASTERING LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
- 6 -
3
Tangible fixed assets
Computer equipment
Motor vehicles
Total
£
£
£
Cost
At 1 January 2025
-
0
34,049
34,049
Additions
1,465
-
0
1,465
At 31 December 2025
1,465
34,049
35,514
Depreciation and impairment
At 1 January 2025
-
0
12,414
12,414
Depreciation charged in the year
366
500
866
At 31 December 2025
366
12,914
13,280
Carrying amount
At 31 December 2025
1,099
21,135
22,234
At 31 December 2024
-
0
21,635
21,635
4
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
-
0
1,070
Other debtors
11,348
5,002
11,348
6,072
5
Creditors: amounts falling due within one year
2025
2024
£
£
Trade creditors
42,681
16,090
Taxation and social security
1,623
8,391
Other creditors
11,943
18,497
56,247
42,978
6
Creditors: amounts falling due after more than one year
2025
2024
£
£
Other creditors
2,592
5,184
B.HANDS PLASTERING LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
- 7 -
7
Secured debts
The following secured debts are included within creditors:
2025
2024
£
£
Hire purchase contracts
5,184
7,776
Hire purchase contracts are secured against the assets to which they relate.
8
Provisions for liabilities
2025
2024
£
£
Deferred tax liabilities
3,292
4,111
9
Called up share capital
2025
2024
2025
2024
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Ordinary of £1 each
25
25
25
25
Ordinary A of £1 each
25
25
25
25
Ordinary B of £1 each
25
25
25
25
Ordinary C of £1 each
15
15
15
15
Ordinary D of £1 each
10
10
10
10
100
100
100
100
10
Ultimate controlling party

The ultimate controlling party is Mr B Hands.

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