Handy Household LLP

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—4

Registered number: OC448613

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		85,634		96,959

			85,634		96,959
CURRENT ASSETS
Stocks	5	173,535		130,000
Cash at bank and in hand		226,820		185,369

		400,355		315,369
Creditors: Amounts Falling Due Within One Year	6	(183,968 )		(143,342 )

NET CURRENT ASSETS (LIABILITIES)			216,387		172,027

TOTAL ASSETS LESS CURRENT LIABILITIES			302,021		268,986

NET ASSETS ATTRIBUTABLE TO MEMBERS			302,021		268,986

REPRESENTED BY:
Loans and other debts due to members within one year
Members' capital classified as a liability		5,061		-

			5,061		-

Equity
Members' other interests
Members' capital		180,404		180,404
Other reserves		116,556		88,582

			296,960		268,986

			302,021		268,986

TOTAL MEMBERS' INTEREST
Loans and other debts due to members within one year			5,061		-
Members' other interests			296,960		268,986

			302,021		268,986

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Handy Household LLP

Balance Sheet (continued)

As At 31 August 2025

For the year ending 31 August 2025 the LLP was entitled to exemption from audit under section 477 of the Companies Act 2006 (as applied by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 applicable to LLPs subject to the small LLPs regime.)

The members acknowledge their responsibilities for complying with the requirements of the Act (as applied to LLPs) with respect to accounting records and the preparation of accounts.

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

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

On behalf of the members

Mr Dev Raj

Partner

15/06/2026

The notes on pages 3 to 4 form part of these financial statements.

1. General Information

Handy Household LLP is a limited liability partnership, incorporated in England & Wales, registered number OC448613 . The Registered Office is 6-8 High Street, Sandbach, Cheshire, CW11 1AX.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements are prepared under the historical cost convention and in accordance with applicable United Kingdom accounting standards, including Financial Reporting Standard 102 for small limited liability partnerships regime - The Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102), The Statement of Recommended Practice 'Accounting by Limited Liability Partnerships' issued in May 2024 (SORP) and the Companies Act 2006 (as applied to LLPs).

The financial statements are prepared in sterling which is the functional currency of the LLP.

2.2. 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.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. 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:

Freehold	0
Motor Vehicles	20
Fixtures & Fittings	20
Computer Equipment	20

2.4. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

3. Average Number of Employees

Average number of employees, including members with contracts of employment, during the year was: 9 (2024: 9)

4. Tangible Assets

	Land & Property
	Freehold	Motor Vehicles	Fixtures & Fittings	Computer Equipment	Total
	£	£	£	£	£
Cost
As at 1 September 2024	31,370	21,829	58,843	1,315	113,357
Additions	-	-	-	2,241	2,241

As at 31 August 2025	31,370	21,829	58,843	3,556	115,598

...CONTINUED

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Handy Household LLP

Notes to the Financial Statements (continued)

For The Year Ended 31 August 2025

Depreciation
As at 1 September 2024	-	4,366	11,769	263	16,398
Provided during the period	-	3,492	9,415	659	13,566

As at 31 August 2025	-	7,858	21,184	922	29,964

Net Book Value
As at 31 August 2025	31,370	13,971	37,659	2,634	85,634

As at 1 September 2024	31,370	17,463	47,074	1,052	96,959

5. Stocks

	2025	2024
	£	£
Stock	173,535	130,000

6. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	177,202	122,961
Taxation and social security	6,766	20,381

	183,968	143,342

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