HANDY HOLDINGS LIMITED


Directors	TURNBULL, Brian
	TURNBULL, Sherie


Company Secretary	TURNBULL, Sherie


Registered Address	Carleton House
	136 Gray Street
	Workington
	CA14 2LU


Registered Number	09817220 (England and Wales)

Statement of Financial Position
30 April 2026

	Notes	2026		2025
		£	£	£	£
Fixed assets
Investments	3		1,608,060		1,608,060
			1,608,060		1,608,060
Current assets
Debtors	4	14,262		13,536
Cash at bank and on hand		2,506		14,572
		16,768		28,108
Creditors amounts falling due within one year	5	(173,500)		(122,361)
Net current assets (liabilities)			(156,732)		(94,253)
Total assets less current liabilities			1,451,328		1,513,807
Net assets			1,451,328		1,513,807
Capital and reserves
Called up share capital			200		200
Share premium			799,900		799,900
Profit and loss account			651,228		713,707
Shareholders' funds			1,451,328		1,513,807

The company was entitled to exemption from audit for this reporting period 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 in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 6 August 2026, and are signed on its behalf by:

TURNBULL, Brian
Director
Registered Company No. 09817220

HANDY HOLDINGS LIMITED

Notes to the Financial Statements
for the year ended 30 April 2026

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Basis of preparation
	The financial statements have been prepared under the historical cost convention on a going concern basis unless otherwise specified within these accounting policies and in accordance with Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

	Functional and presentation currency
	The financial statements are presented in sterling and this is the functional currency of the company.

	Dividend income
	Dividend income is recognised when the right to receive payment is established.

	Investments
	Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the Income Statement.

Investments

Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the Income Statement.

	Trade and other debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

Trade and other debtors

Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

2.	Average number of employees


		2026		2025
	Average number of employees during the year	2		2

3.	Fixed asset investments
	Fixed asset investments relate to shares held in a subsidiary, Handy Concrete (Cumbria) Limited. This company is registered in England and Wales and the nature of the business is the manufacture of ready-mix concrete. The Ordinary shares of this company are held 100% by Handy Holdings Limited.

	Investments in groups¹	Total
	£	£
Cost or valuation
At 01 May 25	1,608,060	1,608,060
At 30 April 26	1,608,060	1,608,060
Net book value
At 30 April 26	1,608,060	1,608,060
At 30 April 25	1,608,060	1,608,060

	Notes
	¹Investments in group undertakings and participating interests

4.	Debtors: amounts due within one year

	2026	2025
	£	£
Amounts owed by group undertakings	14,262	13,536
Total	14,262	13,536

5.	Creditors: amounts due within one year

	2026	2025
	£	£
Other creditors	173,500	122,361
Total	173,500	122,361