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Set In Hand Specialist Services Limited
Unaudited Financial Statements
For The Year Ended 31 December 2025
The Laurel Partnership Ltd
16 Broad Street
Eye
Suffolk
IP23 7AF
Set In Hand Specialist Services Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—6

Page 1
Set In Hand Specialist Services Limited
Balance Sheet
As At 31 December 2025
Balance Sheet
Registered number: 01861191

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 30,300 |  | 36,560
|  |  | 30,300 |  | 36,560
CURRENT ASSETS
Stocks | 5 | 13,335 |  | 15,150 |
Debtors | 6 | 289,009 |  | 383,116 |
Cash at bank and in hand |  | 179,725 |  | 102,852 |
|  | 482,069 |  | 501,118 |
Creditors: Amounts Falling Due Within One Year | 7 | (250,304 ) |  | (204,032 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 231,765 |  | 297,086
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 262,065 |  | 333,646
Creditors: Amounts Falling Due After More Than One Year | 8 |  | (3,081 ) |  | (14,289 )
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (5,393 ) |  | (6,372 )
NET ASSETS |  |  | 253,591 |  | 312,985
CAPITAL AND RESERVES
Called up share capital | 9 |  | 100,000 |  | 100,000
Profit and Loss Account |  |  | 153,591 |  | 212,985
SHAREHOLDERS' FUNDS |  |  | 253,591 |  | 312,985

Page 1
Page 2
Set In Hand Specialist Services Limited
Balance Sheet (continued)
As At 31 December 2025
For the year ending 31 December 2025 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 directors acknowledge their 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 M J Aldous Director
05/06/2026

The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Set In Hand Specialist Services Limited
Notes to the Financial Statements
For The Year Ended 31 December 2025
Notes to the Financial Statements
1. General Information
Set In Hand Specialist Services Limited is a private company, limited by shares, incorporated in England & Wales, registered number 01861191 . The registered office is Unit 1 & 2 Combs Tannery, Stowmarket, Suffolk, IP14 2EN.
2. Accounting Policies
2.1. 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.
2.2. Going Concern Disclosure
The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.
2.3. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes and includes revenue earned from the rendering of services. Turnover is reduced for estimated customer refunds, rebates and other similar allowances.
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.
2.4. 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:

Leasehold | in accordance with the lease
Plant & Machinery | 20% reducing balance
Fixtures & Fittings | 10% reducing balance
Computer Equipment | 25% reducing balance

2.5. 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 items. 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.
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Set In Hand Specialist Services Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
2.6. 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 years 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.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates that have been enacted or substantively enacted by the end of the reporting period.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 41 (2024: 47)
41 47
4. Tangible Assets

| Land & Property
--- | ---
| Leasehold | Plant & Machinery | Fixtures & Fittings | Computer Equipment | Total
| £ | £ | £ | £ | £
Cost
As at 1 January 2025 | 150,770 | 362,195 | 45,591 | 57,752 | 616,308
Additions | - | - | - | 1,998 | 1,998
As at 31 December 2025 | 150,770 | 362,195 | 45,591 | 59,750 | 618,306
Depreciation
As at 1 January 2025 | 147,744 | 342,874 | 40,248 | 48,882 | 579,748
Provided during the period | 1,111 | 5,528 | 593 | 1,026 | 8,258
As at 31 December 2025 | 148,855 | 348,402 | 40,841 | 49,908 | 588,006
Net Book Value
As at 31 December 2025 | 1,915 | 13,793 | 4,750 | 9,842 | 30,300
As at 1 January 2025 | 3,026 | 19,321 | 5,343 | 8,870 | 36,560

5. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Materials | 13,335 |  | 15,150

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Set In Hand Specialist Services Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 240,450 |  | 334,614
Prepayments and accrued income | 19,978 |  | 19,992
Other debtors | 28,581 |  | 28,510
| 289,009 |  | 383,116

7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 150,057 |  | 94,504
Bank loans and overdrafts | 10,000 |  | 10,000
Other taxes and social security | 21,449 |  | 17,590
VAT | 51,179 |  | 63,194
Other creditors | 4,776 |  | 4,821
Accruals and deferred income | 12,800 |  | 12,800
Directors' loan accounts | 2 |  | 2
Amounts owed to group undertakings | 41 |  | 1,121
| 250,304 |  | 204,032

8. Creditors: Amounts Falling Due After More Than One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans | 3,081 |  | 14,289

9. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 100,000 |  | 100,000

Page 5
Page 6
Set In Hand Specialist Services Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
10. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are as following:

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Not later than one year | 16,952 |  | 30,208
Later than one year and not later than five years | 25,558 |  | 42,510
| 42,510 |  | 72,718

11. Ultimate Parent Undertaking and Controlling Party
The company's immediate and ultimate parent undertaking is Set In Hand Ltd . Set In Hand Ltd was incorporated in England and owns 100% of the shares of Set In Hand Specialist Services Limited .
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