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REGISTERED NUMBER: 03496912 (England and Wales)

Financial Statements for the Year Ended 31 January 2026

for

KEITH HANDY DESIGN LIMITED

KEITH HANDY DESIGN LIMITED (REGISTERED NUMBER: 03496912) |

Contents of the Financial Statements

for the Year Ended 31 January 2026

Page |

| Statement of Financial Position | 1 |

| Notes to the Financial Statements | 3 |

KEITH HANDY DESIGN LIMITED (REGISTERED NUMBER: 03496912) |

Statement of Financial Position

31 January 2026

| 31.1.26 | 31.1.25 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Intangible assets | 5 | - |  | - |  |

Tangible assets | 6 | 8,230 |  | 5,312 |  |

8,230 |  | 5,312 |  |

CURRENT ASSETS

Stocks | 190,662 |  | 230,092 |  |

Debtors | 7 | 205,571 |  | 155,397 |  |

Cash at bank | 920,130 |  | 865,788 |  |

1,316,363 |  | 1,251,277 |  |

CREDITORS

Amounts falling due within one year | 8 | 164,833 |  | 85,678 |  |

NET CURRENT ASSETS | 1,151,530 |  | 1,165,599 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 1,159,760 |  | 1,170,911 |  |

PROVISIONS FOR LIABILITIES | 1,009 |  | 1,009 |  |

NET ASSETS | 1,158,751 |  | 1,169,902 |  |

CAPITAL AND RESERVES

Called up share capital | 100 |  | 100 |  |

Retained earnings | 1,158,651 |  | 1,169,802 |  |

SHAREHOLDERS' FUNDS | 1,158,751 |  | 1,169,902 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2026 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a) | ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b) | preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

KEITH HANDY DESIGN LIMITED (REGISTERED NUMBER: 03496912) |

Statement of Financial Position - continued

31 January 2026

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 14 August 2026 and were signed on its behalf by:

Elizabeth Joy Handy - Director

KEITH HANDY DESIGN LIMITED (REGISTERED NUMBER: 03496912) |

Notes to the Financial Statements

for the Year Ended 31 January 2026

1. | STATUTORY INFORMATION

| Keith Handy Design Limited is a private company, limited by shares, registered in England and Wales. The company's registered number is 03496912 and the registered office address is Granville House, Granville Terrace, Stone, Staffordshire, ST15 8DF.

| The principal activity during the year was that of design, product engineering, development and manufacturing.

| The presentation of the financial statements is the Pound Sterling (£).

2. | STATEMENT OF COMPLIANCE

| These financial statements have been prepared in accordance with the provisions of Section 1A "Small Entities" of Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

3. | ACCOUNTING POLICIES

| Basis of preparing the financial statements

| The financial statements have been prepared on the going concern basis and under the historical cost convention.

| Significant judgements and estimates

| The preparation of the financial statements in conformity with generally accepted accounting principles requires the Directors to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results in the future could differ from those estimates. Management considers that certain accounting assumptions relating to research and development, revenue, taxation and provisions are its critical accounting policies.

| Turnover

| Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

| Turnover is recognised when significant risks and rewards of ownership of the goods have transferred to the buyer, the amount of turnover can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred in respect of the transaction can be measured reliably.

| Intangible assets

| Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured are measured at cost less any accumulated amortisation and any accumulated impairment losses.

| Development costs are being amortised evenly over their estimated useful life of ten years.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

| Plant and machinery | - | 15% on reducing balance

| Motor vehicles | - | 25% on cost

| Computer equipment | - | 30% on reducing balance

| Stocks

| Stock is stated at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing stock to its present location and condition. Cost is calculated using the first-in, first-out formula. Provision is made for damaged, obsolete and slow-moving stock where appropriate.

KEITH HANDY DESIGN LIMITED (REGISTERED NUMBER: 03496912) |

Notes to the Financial Statements - continued

for the Year Ended 31 January 2026

3. | ACCOUNTING POLICIES - continued

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

| Current or deferred taxation assets and liabilities are not discounted.

| Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the statement of financial position date.

| Deferred tax

| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position date.

| Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

| 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.

| Pension costs and other post-retirement benefits

| The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

4. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 6 (2025 - 4 ) .

5. | INTANGIBLE FIXED ASSETS

| Development

| costs

£ |

| COST

| At 1 February 2025

| and 31 January 2026 | 25,000 |  |

| AMORTISATION

| At 1 February 2025

| and 31 January 2026 | 25,000 |  |

| NET BOOK VALUE

| At 31 January 2026 | - |  |

| At 31 January 2025 | - |  |

KEITH HANDY DESIGN LIMITED (REGISTERED NUMBER: 03496912) |

Notes to the Financial Statements - continued

for the Year Ended 31 January 2026

6. | TANGIBLE FIXED ASSETS

| Plant and |  | Motor |  | Computer |

| machinery |  | vehicles |  | equipment |  | Totals

£ | £ | £ | £ |

| COST

| At 1 February 2025 | 24,417 |  | 22,159 |  | 26,327 |  | 72,903 |  |

| Additions | - |  | - |  | 5,834 |  | 5,834 |  |

| At 31 January 2026 | 24,417 |  | 22,159 |  | 32,161 |  | 78,737 |  |

| DEPRECIATION

| At 1 February 2025 | 21,574 |  | 22,159 |  | 23,858 |  | 67,591 |  |

| Charge for year | 426 |  | - |  | 2,490 |  | 2,916 |  |

| At 31 January 2026 | 22,000 |  | 22,159 |  | 26,348 |  | 70,507 |  |

| NET BOOK VALUE

| At 31 January 2026 | 2,417 |  | - |  | 5,813 |  | 8,230 |  |

| At 31 January 2025 | 2,843 |  | - |  | 2,469 |  | 5,312 |  |

7. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 31.1.26 |  | 31.1.25

£ | £ |

| Trade debtors | 135,413 |  | 134,218 |  |

| Amounts owed by group undertakings | 1,954 |  | 1,471 |  |

| Other debtors | 68,204 |  | 19,708 |  |

205,571 |  | 155,397 |  |

8. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 31.1.26 |  | 31.1.25

£ | £ |

| Trade creditors | 3,574 |  | (282 | ) |

| Taxation and social security | - |  | 7,669 |  |

| Other creditors | 161,259 |  | 78,291 |  |

164,833 |  | 85,678 |  |