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Company registration number:
10619377
Handy Manny Limited
Unaudited Filleted Financial Statements for the year ended
28 February 2026
Handy Manny Limited
Chartered accountant's report to the board of directors on the preparation of the unaudited statutory financial statements of Handy Manny Limited
Year ended
28 February 2026
In order to assist you to fulfil your duties under the Companies Act 2006, I have prepared for your approval the
financial statements
of
Handy Manny Limited
for the year ended
28 February 2026
which comprise the income statement, statement of financial position and related notes from the company’s accounting records and from information and explanations you have given me.
As a practising member of the Institute of Chartered Accountants in England and Wales (ICAEW), I am subject to its ethical and other professional requirements which are detailed at icaew.com/​regulations.
This report is made solely to the Board of Directors of
Handy Manny Limited
, as a body, in accordance with the terms of my engagement letter dated 11 February 2026. My work has been undertaken solely to prepare for your approval the
financial statements
of
Handy Manny Limited
and state those matters that I have agreed to state to the Board of Directors of
Handy Manny Limited
, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than
Handy Manny Limited
and its Board of Directors, as a body, for my work or for this report.
It is your duty to ensure that
Handy Manny Limited
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
Handy Manny Limited
. You consider that
Handy Manny Limited
is exempt from the statutory audit requirement for the year.
I have not been instructed to carry out an audit or a review of the financial statements of Handy Manny Limited. For this reason, I have not verified the accuracy or completeness of the accounting records or information and explanations you have given to me and I do not, therefore, express any opinion on the statutory financial statements.
Gordon & Co
Chartered Accountants and Business Advisors
37A Anchor Road
Aldridge
Walsall
West Midlands
WS9 8PT
United Kingdom
Date:
9 June 2026
Handy Manny Limited
Statement of Financial Position
28 February 2026

|  | 2026 | 2025
--- | --- | --- | ---
| Note | £ | £
Fixed assets |  |  |  |  |
Tangible assets | 5 | 4,022 |  | 5,887 |
Current assets |  |  |  |  |
Debtors | 6 | 12,024 |  | 11,470 |
Creditors: amounts falling due within one year | 7 | (11,839 | ) | (30,906 | )
Net current assets/(liabilities) |  | 185 |  | (19,436 | )
Total assets less current liabilities |  | 4,207 |  | (13,549 | )
Provisions for liabilities |  | (730 | ) | (730 | )
Net assets/(liabilities) |  | 3,477 |  | (14,279 | )
Capital and reserves |  |  |  |  |
Called up share capital |  | 1 |  | 1 |
Profit and loss account |  | 3,476 |  | (14,280 | )
Shareholders funds/(deficit) |  | 3,477 |  | (14,279 | )

For the 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 financial statements for the year in question in accordance with section 476;
- The director acknowledges their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.

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.
These
financial statements
were approved by the board of directors and authorised for issue on
9 June 2026
, and are signed on behalf of the board by:

Mangat Mann
Director

Company registration number:
10619377
Handy Manny Limited
Notes to the Financial Statements
Year ended
28 February 2026

## 1 General information

The company is a private company limited by shares and is registered in England and Wales. The address of the registered office is
37A Anchor Road
,
Aldridge
,
Walsall
,
West Midlands
,
WS9 8PT
, United Kingdom.

## 2 Statement of compliance

These
financial statements
have been prepared in compliance with FRS 102 Section 1A, 'The Financial Reporting Standard applicable to the UK and Republic of Ireland'.

## 3 Accounting policies

## Basis of preparation

The
financial statements
have been prepared on the historical cost basis, as modified by the revaluation of certain assets.
The
financial statements
are prepared in sterling, which is the functional currency of the company.

## Judgements and key sources of estimation uncertainty

The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.

## Turnover

Turnover is measured at the fair value of the consideration received or receivable for goods and services supplied, net of discounts and Value Added Tax.

## Current tax

Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

## Tangible assets

Tangible assets are initially measured at cost, and are subsequently measured at cost less any accumulated depreciation and accumulated impairment losses or at a revalued amount.
Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful economic life of that asset as follows:

Motor vehicles | 20% reducing balance
Fixtures and fittings | 25% straight line

## Impairment

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.

## Financial instruments

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the entity after deducting all of its financial liabilities.

## Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is more likely than not that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured on an undiscounted basis at the tax rates that would apply in the periods in which timing differences are expected to reverse, based on tax rates and laws enacted at the statement of financial position date.

## Provisions for liabilities

Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event; it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably.

## Defined contribution pension plan

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund.

## 4 Average number of employees

The average number of persons employed by the company during the year was
2
(2025:
3
).

## 5 Tangible assets

| Plant and machinery etc.
--- | ---
| £
Cost |  |
At 1 March 2025 and 28 February 2026 | 11,376 |
Depreciation |  |
At 1 March 2025 | 5,489 |
Charge | 1,865 |
At 28 February 2026 | 7,354 |
Carrying amount |  |
At 28 February 2026 | 4,022 |
At 28 February 2025 | 5,887 |

## 6 Debtors

| 2026 | 2025
--- | --- | ---
| £ | £
Other debtors | 12,024 |  | 11,470 |

## 7 Creditors: amounts falling due within one year

| 2026 | 2025
--- | --- | ---
| £ | £
Bank loans and overdrafts | 4,258 |  | 10,881 |
Taxation and social security | 859 |  | - |
Other creditors | 6,722 |  | 20,025 |
| 11,839 |  | 30,906 |

## 8 Related party transactions

At 28 February 2026, the company owed £5,178 (2025: £17,004) to the company director, Mangat Mann. No interest was charged on the balance.