Company No: SC557798 (Scotland)

Contents

• Balance Sheet
• Notes to the Financial Statements

	Note	31.03.2026		31.03.2025
		£		£
Fixed assets
Tangible assets	3	30,059		39,163
		30,059		39,163
Current assets
Debtors	4	247,895		238,110
Cash at bank and in hand		719,700		541,018
		967,595		779,128
Creditors: amounts falling due within one year	5	( 39,118)		( 173,461)
Net current assets		928,477		605,667
Total assets less current liabilities		958,536		644,830
Creditors: amounts falling due after more than one year	6	0		( 1,500)
Provision for liabilities	7	( 2,200)		( 8,136)
Net assets		956,336		635,194
Capital and reserves
Called-up share capital	8	300		300
Profit and loss account		956,036		634,894
Total shareholders' funds		956,336		635,194

For the financial 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.

Directors' responsibilities:

• The members have not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
• The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Statement of Income and Retained Earnings has not been delivered.

The financial statements of Pocket Sized Hands Limited (registered number: SC557798) were approved and authorised for issue by the Board of Directors on 04 August 2026. They were signed on its behalf by:

Alan Gordon Yeats Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

Pocket Sized Hands Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in Scotland. The address of the Company's registered office is Suite 2-1 (West) Seagate House, 132 - 134 Seagate, Dundee, DD1 2HB, Scotland, United Kingdom.

The financial statements have been prepared under the historical cost convention and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Going concern

The directors have assessed the Balance Sheet and likely future cash flows at the date of approving these financial statements. The directors have a reasonable expectation that the Company has adequate resources to continue in operational existence and to meet its financial obligations as they fall due for at least 12 months from the date of signing these financial statements. Accordingly, they continue to adopt the going concern basis in preparing the financial statements.

Foreign currency

Transactions in foreign currencies are recorded at the rate of exchange at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies at the Balance Sheet date are reported at the rates of exchange prevailing at that date.

Exchange differences are recognised in the Statement of Income and Retained Earnings in the period in which they arise except for exchange differences arising on gains or losses on non-monetary items which are recognised in the Statement of Comprehensive Income.

Turnover

Turnover is recognised at the fair value of the consideration received or receivable for services provided in the normal course of business, and is shown net of VAT. The fair value of consideration takes into account trade discounts.

Revenue is recognised when the company has entitlement to the income in exchange for the provision of services.

Employee benefits

Short term benefits
The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Defined contribution schemes
The Company operates a defined contribution scheme. The amount charged to the Statement of Income and Retained Earnings in respect of pension costs and other post-retirement benefits is the contributions payable in the financial year. Differences between contributions payable in the financial year and contributions actually paid are included as either accruals or prepayments in the Balance Sheet.

Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.

Deferred tax
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the Company's financial statements. Deferred tax is provided in full on timing differences which result in an obligation to pay more or less tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.

Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line or reducing balance basis over its expected useful life, as follows:

Fixtures and fittings	8 years straight line
Computer equipment	4 years straight line

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

Leases

The Company as lessee
Rentals under operating leases are charged on a straight-line basis over the lease term, even if the payments are not made on such a basis. Benefits received and receivable as an incentive to sign an operating lease are similarly spread on a straight-line basis over the lease term.

Impairment of assets

Assets, other than those measured at fair value, are assessed for indicators of impairment at each Balance Sheet date. If there is objective evidence of impairment, an impairment loss is recognised in the Statement of Income and Retained Earnings as described below.

Non-financial assets
At each balance sheet date, the company reviews its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any).

Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include deposits held at call with banks.

Financial instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.

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 Company after deducting all of its liabilities.

Basic financial assets
Basic financial assets, which include debtors and bank balances, are measured at transaction price including transaction costs.

Basic financial liabilities
Basic financial liabilities, including creditors and bank loans, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less.

Equity instruments
Equity instruments issued by the Company are recorded at the fair value of cash or other resources received or receivable, net of direct issue costs. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the Company.

Government grants

Government grants are recognised based on the accrual model and are measured at the fair value of the asset received or receivable. Grants are classified as relating either to revenue or to assets. Grants relating to revenue are recognised in income over the period in which the related costs are recognised. Grants relating to assets are recognised over the expected useful life of the asset. Where part of a grant relating to an asset is deferred, it is recognised as deferred income.

Provisions

Deferred tax provisions are recognised when the Company has a present obligation as a result of a past event, it is probable that the Company will be required to settle that obligation and a reliable estimate can be made of the amount of the obligation.

The amount recognised as a provision is the best estimate of the consideration required to settle the present obligation at the Balance Sheet date, taking into account the risks and uncertainties surrounding the obligation.

2. Employees

	31.03.2026		31.03.2025
	Number		Number
Monthly average number of persons employed by the Company during the year, including directors	15		16

3. Tangible assets

	Fixtures and fittings		Computer equipment		Total
	£		£		£
Cost
At 01 April 2025	9,024		83,038		92,062
Additions	0		6,124		6,124
At 31 March 2026	9,024		89,162		98,186
Accumulated depreciation
At 01 April 2025	1,884		51,015		52,899
Charge for the financial year	1,128		14,100		15,228
At 31 March 2026	3,012		65,115		68,127
Net book value
At 31 March 2026	6,012		24,047		30,059
At 31 March 2025	7,140		32,023		39,163

4. Debtors

	31.03.2026		31.03.2025
	£		£
Trade debtors	192,413		156,801
Corporation tax	27,660		57,138
Other debtors	27,822		24,171
	247,895		238,110

5. Creditors: amounts falling due within one year

	31.03.2026		31.03.2025
	£		£
Bank loans	0		9,000
Trade creditors	8,686		5,203
Other taxation and social security	14,589		15,254
Other creditors	15,843		144,004
	39,118		173,461

6. Creditors: amounts falling due after more than one year

	31.03.2026		31.03.2025
	£		£
Bank loans	0		1,500

There are no amounts included above in respect of which any security has been given by the small entity.

7. Deferred tax

	31.03.2026		31.03.2025
	£		£
At the beginning of financial year	( 8,136)		( 300)
Credited/(charged) to the Statement of Income and Retained Earnings	5,936		( 7,836)
At the end of financial year	( 2,200)		( 8,136)

8. Called-up share capital

	31.03.2026		31.03.2025
	£		£
Allotted, called-up and fully-paid
300 A ordinary shares of £ 1.00 each	300		300

9. Financial commitments

Commitments

	31.03.2026		31.03.2025
	£		£
Total future minimum lease payments under non-cancellable operating leases	6,556		17,796

10. Related party transactions

Other related party transactions

	31.03.2026		31.03.2025
	£		£
Directors Loan - Alan	0		180
Directors Loan - Gary	0		150
Directors Loan - Rory	0		(100)

11. Events after the Balance Sheet date

On 02/04/2026 the Company completed a share buyback, purchasing and cancelling 75 A Ordinary shares of £1 each for total consideration of £235,000.

In addition, the Company has entered into agreements to repurchase a further 15 A Ordinary shares. Of these, 8 shares are to be acquired by 2 April 2027 for total consideration of £42,272, and 7 shares are to be acquired by 2 April 2028 for total consideration of £51,135.

The transaction was funded from the Company’s distributable reserves. As this transaction occurred after the reporting date, it has not been reflected in the financial statements at 31/03/2026.

The directors do not consider that this event requires any adjustment to the amounts recognised in these financial statements, but the transaction is considered to be of such significance that disclosure is appropriate.