WARREN'S HANDYMAN AND VEHICLE SERVICES LIMITED


Director	OWEN, Warren


Registered Address	35/37 St Leonards Road
	Northampton
	NN4 8DL


Registered Number	14051410 (England and Wales)

Balance Sheet as at
31 March 2026

	Notes	2026		2025
		£	£	£	£
Fixed assets
Tangible assets	3		11,544		16,502
			11,544		16,502
Current assets
Debtors	4	12,510		2,904
Cash at bank and on hand		9,940		17,620
		22,450		20,524
Creditors amounts falling due within one year	5	(28,520)		(20,128)
Net current assets (liabilities)			(6,070)		396
Total assets less current liabilities			5,474		16,898
Creditors amounts falling due after one year	6		(140)		(4,088)
Provisions for liabilities	7		(2,193)		(3,135)
Net assets			3,141		9,675
Capital and reserves
Called up share capital			100		100
Profit and loss account			3,041		9,575
Shareholders' funds			3,141		9,675

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 Director acknowledges 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 Director on 29 July 2026, and are signed on its behalf by:

OWEN, Warren
Director
Registered Company No. 14051410

WARREN'S HANDYMAN AND VEHICLE SERVICES LIMITED

Notes to the Financial Statements
for the year ended 31 March 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.

	Statement of compliance
	The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

	Revenue from sale of goods
	Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.

Revenue from sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

Foreign currency translation

Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

	Deferred tax
	Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that 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, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

Deferred tax

Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that 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, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Tangible fixed assets and depreciation
	Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:


	Reducing balance (%)	Straight line (years)
Plant and machinery	-	3
Vehicles	25	-

2.	Average number of employees


		2026		2025
	Average number of employees during the year	1		1

3.	Tangible fixed assets

	Plant & machinery	Vehicles	Total
	£	£	£
Cost or valuation
At 01 April 25	584	21,843	22,427
Additions	1,998	-	1,998
Disposals	(42)	(3,640)	(3,682)
At 31 March 26	2,540	18,203	20,743
Depreciation and impairment
At 01 April 25	375	5,550	5,925
Charge for year	111	3,163	3,274
At 31 March 26	486	8,713	9,199
Net book value
At 31 March 26	2,054	9,490	11,544
At 31 March 25	209	16,293	16,502

4.	Debtors: amounts due within one year

	2026	2025
	£	£
Trade debtors / trade receivables	11,720	2,183
Other debtors	64	64
Prepayments and accrued income	726	657
Total	12,510	2,904

5.	Creditors: amounts due within one year

	2026	2025
	£	£
Trade creditors / trade payables	826	-
Bank borrowings and overdrafts	4,794	4,794
Taxation and social security	15,722	3,001
Other creditors	5,677	10,653
Accrued liabilities and deferred income	1,501	1,680
Total	28,520	20,128


	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

6.	Creditors: amounts due after one year

	2026	2025
	£	£
Bank borrowings and overdrafts	140	4,088
Total	140	4,088

7.	Provisions for liabilities

	2026	2025
	£	£
Net deferred tax liability (asset)	2,193	3,135
Total	2,193	3,135