Smallhand Promotions Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 05201272

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	3		-		1,404

			-		1,404
CURRENT ASSETS
Debtors	4	24,453		18,369
Cash at bank and in hand		2,219		24,910

		26,672		43,279
Creditors: Amounts Falling Due Within One Year	5	(17,207 )		(23,425 )

NET CURRENT ASSETS (LIABILITIES)			9,465		19,854

TOTAL ASSETS LESS CURRENT LIABILITIES			9,465		21,258

NET ASSETS			9,465		21,258

CAPITAL AND RESERVES
Called up share capital	7		1		1
Profit and Loss Account			9,464		21,257

SHAREHOLDERS' FUNDS			9,465		21,258

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Smallhand Promotions Limited

Balance Sheet (continued)

As At 31 August 2025

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

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

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

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr Daniel Lane

Director

18 May 2026

The notes on pages 3 to 5 form part of these financial statements.

1. Accounting Policies

1.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

1.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

1.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery	33% straight line method
Computer Equipment	33% straight line method

1.4. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and 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 end of the reporting period.

2. Average Number of Employees

Average number of employees, including directors, during the year was:

	2025	2024
Office and administration	1	1

	1	1

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Smallhand Promotions Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 August 2025

3. Tangible Assets

	Plant & Machinery	Computer Equipment	Total
	£	£	£
Cost
As at 1 September 2024	19,342	16,851	36,193

As at 31 August 2025	19,342	16,851	36,193

Depreciation
As at 1 September 2024	19,342	15,447	34,789
Provided during the period	-	1,404	1,404

As at 31 August 2025	19,342	16,851	36,193

Net Book Value
As at 31 August 2025	-	-	-

As at 1 September 2024	-	1,404	1,404

4. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	22,356	16,272
Corporation tax recoverable assets	2,097	2,097

	24,453	18,369

5. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Corporation tax	14,548	16,766
Other taxes and social security	256	-
VAT	2,328	6,584
Accruals and deferred income	75	75

	17,207	23,425

7. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	1	1

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Smallhand Promotions Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 August 2025

8. Dividends

	2025	2024
	£	£
On equity shares:
Final dividend paid	55,525	37,743

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