Hand Made Health Care Limited

Contents

Company Information	1
Accountants' Report	2
Balance Sheet	3 to 4
Notes to the Unaudited Financial Statements	5 to 10

Hand Made Health Care Limited

Company Information

Directors

Dr Monica Henshaw Mr Paul Henshaw

Registered office

3 Culcheth Road Altrincham Cheshire United Kingdom WA14 2LU

Accountants

UHY Williamson Croft Chartered Certified Accountants York House 20 York Street Manchester M2 3BB

Chartered Certified Accountants' Report to the Board of Directors on the Preparation of the Unaudited Statutory Accounts of
Hand Made Health Care Limited
for the Year Ended 30 April 2026

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Hand Made Health Care Limited for the year ended 30 April 2026 as set out on pages 3 to 10 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 Hand Made Health Care Limited, as a body, in accordance with the terms of our engagement letter dated 15 April 2026. Our work has been undertaken solely to prepare for your approval the accounts of Hand Made Health Care Limited and state those matters that we have agreed to state to the Board of Directors of Hand Made Health Care Limited, 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 Hand Made Health Care Limited and its Board of Directors as a body for our work or for this report.

It is your duty to ensure that Hand Made Health Care Limited 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 Hand Made Health Care Limited. You consider that Hand Made Health Care Limited 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 Hand Made Health Care Limited. 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.

......................................

UHY Williamson Croft
Chartered Certified Accountants
York House
20 York Street
Manchester
M2 3BB

21 October 2026

Hand Made Health Care Limited

(Registration number: 04383048)
Balance Sheet as at 30 April 2026

	Note	2026 £	(As restated) 2025 £
Fixed assets
Intangible assets	4	23,375	24,750
Tangible assets	5	24,875	52,437
		48,250	77,187
Current assets
Stocks	6	20,000	29,356
Debtors	7	145,435	164,926
Cash at bank and in hand		103,999	83,963
		269,434	278,245
Creditors: Amounts falling due within one year	8	(185,801)	(231,679)
Net current assets		83,633	46,566
Total assets less current liabilities		131,883	123,753
Creditors: Amounts falling due after more than one year	8	(106,802)	(121,171)
Provisions for liabilities		-	(1,880)
Net assets		25,081	702
Capital and reserves
Called up share capital	9	2	2
Retained earnings		25,079	700
Shareholders' funds		25,081	702

For the financial year ending 30 April 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' 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 directors acknowledge their 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 in accordance with the provisions applicable to companies subject to the small companies regime and FRS 102 ‘The Financial Reporting Standard Applicable in the UK and Republic of Ireland’.

Approved and authorised by the Board on 21 October 2026 and signed on its behalf by:
 

Hand Made Health Care Limited

(Registration number: 04383048)
Balance Sheet as at 30 April 2026

......................................... Dr Monica Henshaw Director

Hand Made Health Care Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 April 2026

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:
3 Culcheth Road
Altrincham
Cheshire
WA14 2LU
United Kingdom

These financial statements were authorised for issue by the Board on 21 October 2026.

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 financial statements are presented in sterling which is the functional currency of the company.

Summary of disclosure exemptions

The accounts do not include a cash flow statement because the company, as a small reporting entity, is exempt from the requirements to prepare such a statement.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the 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.

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.

Hand Made Health Care Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 April 2026

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 balance sheet 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
Short Leasehold Property	10% Straight Line
Office Equipment	15% Straight Line
Plant and Machinery	25% Reducing Balance
Motor Vehicles	25% Reducing Balance

Goodwill

Goodwill arising on the acquisition of an entity represents the excess of the cost of acquisition over the company’s interest in the net fair value of the identifiable assets, liabilities and contingent liabilities of the entity recognised at the date of acquisition. Goodwill is initially recognised as an asset at cost and is subsequently measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is held in the currency of the acquired entity and revalued to the closing rate at each reporting period date. Goodwill is amortised over its useful life, which shall not exceed ten years if a reliable estimate of the useful life cannot be made.

Amortisation

Amortisation is provided on intangible assets so as to write off the cost, less any estimated residual value, over their useful life as follows:

Asset class	Amortisation method and rate
Goodwill	Amortised over 40 years

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Hand Made Health Care Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 April 2026

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

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.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

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 profit and loss account 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.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Hand Made Health Care Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 April 2026

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 8 (2025 - 10).

4	Intangible assets

	Goodwill  £	Total £
Cost or valuation
At 1 May 2025	55,000	55,000
At 30 April 2026	55,000	55,000
Amortisation
At 1 May 2025	30,250	30,250
Amortisation charge	1,375	1,375
At 30 April 2026	31,625	31,625
Carrying amount
At 30 April 2026	23,375	23,375
At 30 April 2025	24,750	24,750

Hand Made Health Care Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 April 2026

5	Tangible assets

	Land and buildings £	Furniture, fittings and equipment  £	Motor vehicles  £	Other tangible assets £
Cost or valuation
At 1 May 2025	59,995	135,336	71,747	-
Additions	-	3,225	-	6,317
Disposals	-	(40,434)	(34,973)	-
At 30 April 2026	59,995	98,127	36,774	6,317
Depreciation
At 1 May 2025	47,996	121,125	45,520	-
Charge for the year	6,000	1,573	1,996	600
Eliminated on disposal	-	(31,741)	(16,731)	-
At 30 April 2026	53,996	90,957	30,785	600
Carrying amount
At 30 April 2026	5,999	7,170	5,989	5,717
At 30 April 2025	11,999	14,211	26,227	-

	Total £
Cost or valuation
At 1 May 2025	267,078
Additions	9,542
Disposals	(75,407)
At 30 April 2026	201,213
Depreciation
At 1 May 2025	214,641
Charge for the year	10,169
Eliminated on disposal	(48,472)
At 30 April 2026	176,338
Carrying amount
At 30 April 2026	24,875
At 30 April 2025	52,437

Hand Made Health Care Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 April 2026

6

Stocks

	2026 £	2025 £
Finished goods and goods for resale	20,000	29,356

7

Debtors

	2026 £	2025 £
Trade debtors	600	16,186
Prepayments	-	307
Other debtors	144,835	148,433
	145,435	164,926

8

Creditors

	Note	2026 £	2025 £
Due within one year
Loans and borrowings		16,411	26,266
Taxation and social security		56,666	47,196
Accruals and deferred income		103,787	158,217
Other creditors		8,937	-
		185,801	231,679