Handycross Opco Limited

	Page
Balance Sheet	1
Notes to the Financial Statements	2—4

Registered number: 12558106

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		13,633		3,893

			13,633		3,893
CURRENT ASSETS
Stocks	5	20,844		22,922
Debtors	6	4,191,033		4,550,407
Cash at bank and in hand		41,320		73,994

		4,253,197		4,647,323
Creditors: Amounts Falling Due Within One Year	7	(672,633 )		(909,969 )

NET CURRENT ASSETS (LIABILITIES)			3,580,564		3,737,354

TOTAL ASSETS LESS CURRENT LIABILITIES			3,594,197		3,741,247

NET ASSETS			3,594,197		3,741,247

CAPITAL AND RESERVES
Called up share capital	8		1		1
Profit and Loss Account			3,594,196		3,741,246

SHAREHOLDERS' FUNDS			3,594,197		3,741,247

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 H L Jaffer

Director

16 September 2026

The notes on pages 2 to 4 form part of these financial statements.

1. General Information

Handycross Opco Limited is a private company, limited by shares, incorporated in England & Wales, registered number 12558106 . The registered office is 3 Russell House, 4- 6 Doctors Lane, Henley-In-Arden, Warwickshire, B95 5AW.

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. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

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.

2.3. 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:

Plant & Machinery	over 10 years
Fixtures & Fittings	over 10 years

2.4. 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 stocks. 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.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 34 (2024: 36)

4. Tangible Assets

	Plant & Machinery	Fixtures & Fittings	Total
	£	£	£
Cost
As at 1 January 2025	983	4,758	5,741
Additions	7,591	3,149	10,740

As at 31 December 2025	8,574	7,907	16,481

...CONTINUED

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Handycross Opco Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

Depreciation
As at 1 January 2025	25	1,823	1,848
Provided during the period	367	633	1,000

As at 31 December 2025	392	2,456	2,848

Net Book Value
As at 31 December 2025	8,182	5,451	13,633

As at 1 January 2025	958	2,935	3,893

5. Stocks

	2025	2024
	£	£
Finished goods	20,844	22,922

6. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	13,970	32,492
Amounts owed by group undertakings	4,092,939	4,399,723
Other debtors	84,124	118,192

	4,191,033	4,550,407

7. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	454,404	443,073
Other creditors	113,022	298,871
Taxation and social security	105,207	168,025

	672,633	909,969

8. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	1	1

9. Related Party Transactions

During the year the company made purchases of £104,485 (2024: £110,503) from Legacy Hotels and Resorts Limited, a company with common directors. At the year end £33,058 (2024: £45,448) was owed to that company.

At the year end, the company is owed £120,000 (YE 31.12.2024: £120,000) by Trade Bond Limited, a company with common directors.

At the year end, Handy Cross Dev Co Limited, the parent company, owed £3,971,223 (2024: £3,108,360) to the company.

At the year end, the company owed a total of £30,000 (YE 31.12.2024: £30,000) to Castle Green Kendal Limited Limited, a company with common directors.

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Handycross Opco Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

10. FRC's Ethical Standard - Provision Available for Small Entities

In common with other businesses of our size and nature we use our auditors to prepare and submit returns to the tax authorities and assist with the preparation of the financial statements.

11. Audit Information

The auditor's report on the accounts of Handycross Opco Limited for the year ended 31 December 2025 was unqualified.

The auditor's report was signed by F Meghani (Senior Statutory Auditor) for and on behalf of Fairman Harris , Statutory Auditor.

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