Here you are

Pro Tip 1/3

Offering Items

Used when physically handing over an item to someone else.

Here's the book you wanted to borrow, here you are.

Pro Tip 2/3

Politeness

Often used to show politeness, especially in service situations.

After packing your groceries, the cashier might say, 'Here you are.'

Pro Tip 3/3

Completing Tasks

Signals completion of a task or fulfillment of a request.

I've finished fixing your bike, here you are.