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Registration number: 11115144

Handikram Ltd
Unaudited Filleted Financial Statements
for the Year Ended 31 December 2025

Handikram Ltd

Contents

Company Information | 1
Accountants' Report | 2
Statement of Financial Position | 3
Notes to the Unaudited Financial Statements | 4 to 8

Handikram Ltd

Company Information

Director | A J Cuthbertson

Company secretary | H Standen

Registered office | 163 Herne Hill London SE24 9LR

Accountants | Innovi Advisors Ltd Chartered Certified Accountants163 Herne Hill London SE24 9LR

Chartered Certified Accountants' Report to the Director on the Preparation of the Unaudited Statutory Accounts of
Handikram Ltd
for the Year Ended 31 December 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Handikram Ltd for the year ended 31 December 2025 as set out on pages 3 to 8 from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at https://www.accaglobal.com/gb/en/member/standards/rules-and-standards/rulebook.html.

This report is made solely to the Board of Directors of Handikram Ltd, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the accounts of Handikram Ltd and state those matters that we have agreed to state to the Board of Directors of Handikram Ltd, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at
http://www.accaglobal.com/gb/en/technical-activities/technical-resources-search/2009/
october/factsheet-163-audit-exempt-companies.html. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Handikram Ltd and its Board of Directors as a body for our work or for this report.

It is your duty to ensure that Handikram Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of Handikram Ltd. You consider that Handikram Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the accounts of Handikram Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.

......................................
Innovi Advisors Ltd
Chartered Certified Accountants
163 Herne Hill
London
SE24 9LR

14 August 2026

Handikram Ltd

(Registration number: 11115144)
Statement of Financial Position as at 31 December 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Tangible assets | 5 | 103,971 | 99,157
Current assets |  |  |
Stocks | 6 | 2,835 | 1,975
Debtors | 7 | 264,700 | 305,512
Cash at bank and in hand |  | 544,035 | 402,507
|  | 811,570 | 709,994
Creditors: Amounts falling due within one year | 8 | (174,617) | (157,535)
Net current assets |  | 636,953 | 552,459
Total assets less current liabilities |  | 740,924 | 651,616
Creditors: Amounts falling due after more than one year | 8 | (35,919) | (46,025)
Provisions for liabilities |  | (5,188) | (9,773)
Net assets |  | 699,817 | 595,818
Capital and reserves |  |  |
Called up share capital |  | 2 | 2
Retained earnings |  | 699,815 | 595,816
Shareholders' funds |  | 699,817 | 595,818

For the financial 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.

Director's responsibilities:

• | The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
• | The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Income Statement.

Approved and authorised by the director on 14 August 2026

A J Cuthbertson Director |  |

Handikram Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

1 | General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
163 Herne Hill
London
SE24 9LR

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

The presentation currency of the financial statements is Pound Sterling (£) rounded to the nearest Pound.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.
The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Government grants

Government and other grants are recognised as income when there is reasonable assurance that the grants or contributions will be received and the conditions attaching to the grants or contribution have been met. Monies advanced as grants and contributions for which conditions have not been satisfied are carried in the Balance Sheet as creditors. When conditions are satisfied, the grant or contribution is credited to income.

Handikram Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025 (continued)

2 | Accounting policies (continued)

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.
Unrelieved tax losses and other deferred tax assets are recognised when it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets are stated in the statement of financial position at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class | Depreciation method and rate
Computer equipment | 25% straight line
Plant and machinery | 25% reducing balance
Motor vehicles | 25% reducing balance

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.
The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.

Handikram Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025 (continued)

2 | Accounting policies (continued)

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the income statement over the period of the relevant borrowing.
Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.
Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Financial instruments

Classification
Financial instruments are classified and accounted for, according to the substance of the contractual arrangement, as either financial assets, financial liabilities, or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

3 | Staff numbers

The average number of persons employed by the company (including the director) during the year, was 4 (2024 - 4).

4 | Intangible assets

| Computer software £ | Total £
Cost or valuation
At 1 January 2025 | 10,926 | 10,926
At 31 December 2025 | 10,926 | 10,926
Amortisation
At 1 January 2025 | 10,926 | 10,926
At 31 December 2025 | 10,926 | 10,926
Carrying amount
At 31 December 2025 | - | -

Handikram Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025 (continued)

5 | Tangible assets

| Plant and machinery £ | Computer equipment £ | Motor vehicles £ | Total £
Cost or valuation
At 1 January 2025 | 1,862 | 10,740 | 133,349 | 145,951
Additions | 5,332 | 1,162 | 30,750 | 37,244
Disposals | - | - | (15,501) | (15,501)
At 31 December 2025 | 7,194 | 11,902 | 148,598 | 167,694
Depreciation
At 1 January 2025 | 1,008 | 7,301 | 38,485 | 46,794
Charge for the year | 658 | 1,319 | 27,642 | 29,619
Eliminated on disposal | - | - | (12,690) | (12,690)
At 31 December 2025 | 1,666 | 8,620 | 53,437 | 63,723
Carrying amount
At 31 December 2025 | 5,528 | 3,282 | 95,161 | 103,971
At 31 December 2024 | 854 | 3,439 | 94,864 | 99,157

6 | Stocks

| 2025 £ | 2024 £
Work in progress | 2,835 | 1,975

7 | Debtors

| 2025 £ | 2024 £
Trade debtors | 116,294 | 160,386
Prepayments | 5,242 | 19,990
Other debtors | 143,164 | 125,136
| 264,700 | 305,512

Handikram Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025 (continued)

8 | Creditors

Creditors: amounts falling due within one year

| Note | 2025 £ | 2024 £
Due within one year |  |  |
Loans and borrowings |  | 10,759 | 13,259
Trade creditors |  | 96,651 | 105,597
Taxation and social security |  | 63,916 | 35,203
Accruals and deferred income |  | 3,291 | 3,039
Other creditors |  | - | 437
|  | 174,617 | 157,535

Creditors: amounts falling due after more than one year

| Note | 2025 £ | 2024 £
Due after one year |  |  |
Loans and borrowings |  | 35,919 | 46,025