Company Registration No. 10461415 (England and Wales)
Handley Enterprises Limited
Unaudited accounts
for the year ended 31 March 2026
Handley Enterprises Limited
Unaudited accounts
Contents
Handley Enterprises Limited
Company Information
for the year ended 31 March 2026
Director
Robert Charles Hassall
Company Number
10461415 (England and Wales)
Registered Office
Unit 7
Town Farm Workshops
Dean Lane, Sixpenny Handley
Salisbury
Wiltshire
SP5 5PA
England
Accountants
N L Accounting (South West) Ltd
Unit 7, Town Farm Workshops
Sixpenny Handley
Salisbury
Wiltshire
SP5 5PA
Handley Enterprises Limited
Statement of financial position
as at 31 March 2026
Tangible assets
7,747
8,664
Cash at bank and in hand
16,156
10,687
Creditors: amounts falling due within one year
(85,658)
(92,758)
Net current liabilities
(1,382)
(23,014)
Called up share capital
100
100
Profit and loss account
43,581
22,866
Shareholders' funds
43,681
22,966
For the year ending 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 15 July 2026 and were signed on its behalf by
Robert Charles Hassall
Director
Company Registration No. 10461415
Handley Enterprises Limited
Notes to the Accounts
for the year ended 31 March 2026
Handley Enterprises Limited is a private company, limited by shares, registered in England and Wales, registration number 10461415. The registered office is Unit 7, Town Farm Workshops, Dean Lane, Sixpenny Handley, Salisbury, Wiltshire, SP5 5PA, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. 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.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
20% Reducing balance
Motor vehicles
25% Reducing balance
Fixtures & fittings
20% Reducing balance
Investments in shares are included at fair value.
Handley Enterprises Limited
Notes to the Accounts
for the year ended 31 March 2026
4
Tangible fixed assets
Plant & machinery
Motor vehicles
Fixtures & fittings
Total
Cost or valuation
At cost
At cost
At cost
At 1 April 2025
3,655
21,595
6,572
31,822
At 31 March 2026
3,655
21,595
7,509
32,759
At 1 April 2025
2,240
15,845
5,073
23,158
Charge for the year
237
1,149
468
1,854
At 31 March 2026
2,477
16,994
5,541
25,012
At 31 March 2026
1,178
4,601
1,968
7,747
At 31 March 2025
1,415
5,750
1,499
8,664
5
Investments
Subsidiary undertakings
Valuation at 1 April 2025
37,316
Valuation at 31 March 2026
37,316
Amounts falling due within one year
Trade debtors
12,182
14,196
7
Creditors: amounts falling due within one year
2026
2025
Trade creditors
4,908
4,375
Taxes and social security
5,662
1,902
Loans from directors
59,357
73,125
Allotted, called up and fully paid:
100 Ordinary shares of £1 each
100
100
Handley Enterprises Limited
Notes to the Accounts
for the year ended 31 March 2026
9
Transactions with related parties
Summary of transactions with subsidiaries
FWPH Limited
During the year the company provided services of £5,436 (2025- £1,047) and received purchases of £48,957 (2025 £679) from FWPH Limited, a company registered in New Zealand. Handley Enterprises has a 35%
shareholding in FWPH Limited and the transactions were carried out under normal market conditions. At the
balance sheet date £nil (2025- £nil) was due from FWPH Limited.
10
Average number of employees
During the year the average number of employees was 1 (2025: 1).