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Registered Number: 04296892
England and Wales
SRS FEATURE HANDCARTS LIMITED
Unaudited Financial Statements
Period of accounts Start date: 01 November 2024 End date: 31 October 2025

SRS Feature Handcarts Limited Contents Page For the year ended 31 October 2025
Company information | 1
Accountants' report | 2
Statement of financial position | 3
Notes to the financial statements | 4

SRS Feature Handcarts Limited Company Information For the year ended 31 October 2025
Director | Mr C J Swinnerton
Registered Number | 04296892
Registered Office | Windy Ash Stud Cutts Lane Out Rawcliffe Lancashire PR3 6SY
Accountants | Kazbor Services Limited 102 Fairhope Avenue Bare Morecambe Lancashire LA4 6LA
Bankers | Virgin Money 44 Fishergate Preston Lancashire PR1 8BH
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SRS Feature Handcarts Limited Accountants' Report For the year ended 31 October 2025
As described in the Statement of Financial Position you are responsible for the preparation of the financial statements for the year ended 31 October 2025 and you consider that the company is exempt from an audit under the Companies Act 2006. In accordance with your instructions, we have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and information and explanations supplied to us. .................................................... Kazbor Services Limited 102 Fairhope Avenue Bare Morecambe Lancashire LA4 6LA 07 March 2026 2

Registered Number: 04296892 SRS Feature Handcarts Limited Statement of Financial Position As at 31 October 2025
| Notes | 2025 £ |  | 2024 £
--- | --- | --- | --- | ---
Fixed assets |  |  |
Tangible fixed assets | 4 | 4,046 |  | 4,264
|  | 4,046 |  | 4,264
Current assets |  |  |
Stocks | 5 | 2,500 |  | 2,500
Debtors: amounts falling due within one year | 6 | 4,510 |  | 30,145
Cash at bank and in hand |  | 32,093 |  | 42,163
|  | 39,103 |  | 74,808
Creditors: amount falling due within one year | 7 | (39,379) |  | (75,687)
Net current assets |  | (276) |  | (879)
Total assets less current liabilities |  | 3,770 |  | 3,385
Provisions for liabilities | 8 | (769) |  | (810)
Net assets |  | 3,001 |  | 2,575
Capital and reserves |  |  |
Called up share capital | 9 | 100 |  | 100
Profit and loss account |  | 2,901 |  | 2,475
Shareholders' funds |  | 3,001 |  | 2,575
For the year ended 31 October 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 members have not required the company to obtain an audit of its accounts for the year in question 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 accounts. These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. In accordance with Section 444 of the Companies Act 2006, the income statement has not been delivered to the Registrar of Companies. The financial statements were approved by the director on 07 March 2026 and were signed by:
------------------------------- Mr C J Swinnerton Director
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SRS Feature Handcarts Limited Notes to the Financial Statements For the year ended 31 October 2025
General Information SRS Feature Handcarts Limited is a private company, limited by shares, registered in England and Wales, registration number 04296892, registration address Windy Ash Stud, Cutts Lane, Out Rawcliffe, Lancashire, PR3 6SY. The presentation currency is £ sterling.
1. | Accounting policies Significant accounting policies The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard) Going concern basis The director has the opinion that the company is financially secure and in an acceptable position to manage its business risks for the near future. Therefore, the director continues to use the going concern basis of accounting when preparing the financial statements. Turnover Turnover comprises of the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts. Turnover is recognised in the financial statements following the issue of a sales invoice. Invoices for sale of goods are issued on the completion of a sale and invoices for the sale of services are issued periodically during the reporting period which may include services being invoiced in advance. A provision is made at the reporting date for any turnover that has been invoiced in advance which is apportioned on a time basis. Taxation The current tax payable for the period is based on the taxable profit or loss. The taxable profit or loss may differ from the profit or loss reported in the financial statements because adjustments are made for items that are treated differently for tax purposes compared to their treatment for accounts purposes. The tax liability is based on current tax laws and rates. Deferred taxation Deferred tax is provided in full in respect of taxation deferred by timing differences between the treatment of certain items for taxation and their treatment for accounting purposes. The deferred tax balance has not been discounted. Dividends Dividends deemed to have been voted and paid during the period are included in these financial statements. Proposed dividends are only included as liabilities in the financial statements when their payment has been approved by the shareholders prior to the balance sheet date. Intangible assets Intangible assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight line basis over their estimated useful economic lives. Impairment of intangible assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable. Goodwill Acquired goodwill is stated at cost less amortisation. Amortisation is calculated on a straight line basis over the estimated expected useful economic life of the goodwill of 10 years. The current goodwill is fully amortised. Tangible fixed assets Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Plant and Machinery | 10% / 33% Straight Line
Motor Vehicles | 33% Straight Line
Stocks Stocks have been valued at the lower of cost and expected selling price less costs to sell. Costs to sell include the relevant proportion of overheads according to the stage of completion. Provisions Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated. Financial instruments The company has elected to apply the provisions of Section 11 Basic Financial Instruments and Section 12 Other Financial Instruments Issues of FRS 102 to all of its financial instruments. Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument. Basic financial instruments included within these financial statements are valued at the transaction price ruling at the time of the transaction. Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.
2. | Average number of employees The average number of persons shown below includes directors: Average number of employees during the year was 1 (2024 : 1).
3. | Intangible fixed assets
Cost | Goodwill |  | Total
| £ |  | £
At 01 November 2024 | 11,000 |  | 11,000
Additions | - |  | -
Disposals | - |  | -
At 31 October 2025 | 11,000 |  | 11,000
Amortisation
At 01 November 2024 | 11,000 |  | 11,000
Charge for year | - |  | -
On disposals | - |  | -
At 31 October 2025 | 11,000 |  | 11,000
Net book values
At 31 October 2025 | - |  | -
At 31 October 2024 | - |  | -
4. | Tangible fixed assets
Cost or valuation | Plant and Machinery |  | Motor Vehicles |  | Total
| £ |  | £ |  | £
At 01 November 2024 | 19,263 |  | 8,700 |  | 27,963
Additions | - |  | - |  | -
Disposals | - |  | - |  | -
At 31 October 2025 | 19,263 |  | 8,700 |  | 27,963
Depreciation
At 01 November 2024 | 17,899 |  | 5,800 |  | 23,699
Charge for year | 218 |  | - |  | 218
On disposals | - |  | - |  | -
At 31 October 2025 | 18,117 |  | 5,800 |  | 23,917
Net book values
Closing balance as at 31 October 2025 | 1,146 |  | 2,900 |  | 4,046
Opening balance as at 01 November 2024 | 1,364 |  | 2,900 |  | 4,264
5. | Stocks
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Finished Goods | 2,400 |  | 2,400
Raw Materials | 100 |  | 100
| 2,500 |  | 2,500
6. | Debtors: amounts falling due within one year
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Trade Debtors | 4,510 |  | 30,145
| 4,510 |  | 30,145
7. | Creditors: amount falling due within one year
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Taxation and Social Security | 7,068 |  | 4,496
Other Creditors | 32,311 |  | 71,191
| 39,379 |  | 75,687
8. | Provisions for liabilities
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Deferred Tax b/f | 810 |  | 445
Deferred Tax Charged to Income Statement for Period | (41) |  | 365
| 769 |  | 810
9. | Share Capital
Allotted, called up and fully paid | 2025 £ |  | 2024 £
--- | --- | --- | ---
100 Ord shares of £1.00 each | 100 |  | 100
| 100 |  | 100
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