LOCK & HANDLE LIMITED

LOCK & HANDLE LIMITED
Contents Page
For the year ended 31 January 2026

Accountants' Report	1
Statement of Financial Position	2
Notes to the Financial Statements	3

LOCK & HANDLE LIMITED Accountants' Report For the year ended 31 January 2026
Accountant’s report You consider that the company is exempt from an audit for the year ended 31 January 2026 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year. In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us. We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts. Shahidullah & Co 31 January 2026 .................................................... Shahidullah & Co Chartered Certified Accountants 299A Bethnal Green Road London E2 6AH 30 October 2026 1

LOCK & HANDLE LIMITED
Accountants' Report
For the year ended 31 January 2026

Accountant’s report
You consider that the company is exempt from an audit for the year ended 31 January 2026 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year.
In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us.
We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts.
Shahidullah & Co
31 January 2026

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

Shahidullah & Co
Chartered Certified Accountants
299A Bethnal Green Road
London
E2 6AH
30 October 2026

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LOCK & HANDLE LIMITED
Statement of Financial Position
As at 31 January 2026

	Notes	2026 £	2025 £
Fixed assets
Tangible fixed assets	3	219,428	219,428
		219,428	219,428
Current assets
Stocks		26,451	25,789
Cash at bank and in hand		104,845	38,627
		131,296	64,416
Creditors: amount falling due within one year		(676,558)	(612,520)
Net current assets		(545,262)	(548,104)

Total assets less current liabilities		(325,834)	(328,676)
Net assets		(325,834)	(328,676)

Capital and reserves
Called up share capital	4	100	100
Profit and loss account		(325,934)	(328,776)
Shareholders' funds		(325,834)	(328,676)

For the year ended 31 January 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.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

These 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 to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved by the board of directors on 30 October 2026 and were signed on its behalf by:

-------------------------------
Yiyang Zhu
Director

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LOCK & HANDLE LIMITED
Notes to the Abridged Financial Statements
For the year ended 31 January 2026

General Information

LOCK & HANDLE LIMITED is a private company, limited by shares, registered in England and Wales, registration number 08372686, registration address 21, Hessel Street, Aldgate, London, E1 2LR.

The presentation currency is £ sterling.

1.

Accounting policies

Significant accounting policies

The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard)

2.	Average number of employees Average number of employees during the period was 4 (2025 : 4).

3.

Tangible fixed assets

Cost or valuation	Land and Buildings	Fixtures and Fittings	Computer Equipment	Total
	£	£	£	£
At 01 February 2025	219,427	6,741	2,671	228,839
Additions	-	-	-	-
Disposals	-	-	-	-
At 31 January 2026	219,427	6,741	2,671	228,839
Depreciation
At 01 February 2025	-	6,741	2,670	9,411
Charge for year	-	-	-	-
On disposals	-	-	-	-
At 31 January 2026	-	6,741	2,670	9,411
Net book values
Closing balance as at 31 January 2026	219,427	-	1	219,428
Opening balance as at 01 February 2025	219,427	-	1	219,428

4.

Share Capital

Allotted, called up and fully paid	2026 £		2025 £
100 Class A shares of £1.00 each	100		100
	100		100

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