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REGISTERED NUMBER: 07616921 (England and Wales)











E & A Hammond Ltd

Unaudited Financial Statements

for the Year Ended 30 April 2018






E & A Hammond Ltd (Registered number: 07616921)






Contents of the Financial Statements
for the Year Ended 30 April 2018




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


E & A Hammond Ltd

Company Information
for the Year Ended 30 April 2018







DIRECTORS: E Hammond
A E Hammond





REGISTERED OFFICE: 33 Chester Road West
Queensferry
Deeside
Flintshire
CH5 1SA





REGISTERED NUMBER: 07616921 (England and Wales)





ACCOUNTANTS: Henry R. Davis & Co. Limited
Chartered Accountants
33 Chester Road West
Queensferry
Deeside
Flintshire
CH5 1SA

E & A Hammond Ltd (Registered number: 07616921)

Balance Sheet
30 April 2018

30.4.18 30.4.17
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 6,542 7,042
Tangible assets 5 12,476 5,354
19,018 12,396

CURRENT ASSETS
Stocks 417 426
Debtors 6 25,240 31,862
Cash at bank and in hand 74,338 75,024
99,995 107,312
CREDITORS
Amounts falling due within one year 7 111,334 117,488
NET CURRENT LIABILITIES (11,339 ) (10,176 )
TOTAL ASSETS LESS CURRENT LIABILITIES 7,679 2,220

PROVISIONS FOR LIABILITIES 2,370 849
NET ASSETS 5,309 1,371

CAPITAL AND RESERVES
Called up share capital 10 10
Retained earnings 5,299 1,361
SHAREHOLDERS' FUNDS 5,309 1,371

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2018.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2018 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.

E & A Hammond Ltd (Registered number: 07616921)

Balance Sheet - continued
30 April 2018


The financial statements have been prepared and delivered in accordance with the provisions of Part 15 of the Companies Act 2006 relating to small companies.

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

The financial statements were approved by the Board of Directors on 10 October 2018 and were signed on its behalf
by:





E Hammond - Director


E & A Hammond Ltd (Registered number: 07616921)

Notes to the Financial Statements
for the Year Ended 30 April 2018

1. STATUTORY INFORMATION

E & A Hammond Ltd is a private company, limited by shares , registered in England and Wales. The company's
registered number and registered office address can be found on the Company Information page.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
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. The financial statements have been prepared under the historical cost convention.

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

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2012, is being amortised evenly over its estimated useful life of twenty years.

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

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 etc - 25% on reducing balance and 15% on reducing balance

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and
slow moving items.

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 balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the
balance sheet 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.

E & A Hammond Ltd (Registered number: 07616921)

Notes to the Financial Statements - continued
for the Year Ended 30 April 2018

2. ACCOUNTING POLICIES - continued

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the
lease.

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2017 - 2 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 May 2017
and 30 April 2018 10,000
AMORTISATION
At 1 May 2017 2,958
Charge for year 500
At 30 April 2018 3,458
NET BOOK VALUE
At 30 April 2018 6,542
At 30 April 2017 7,042

E & A Hammond Ltd (Registered number: 07616921)

Notes to the Financial Statements - continued
for the Year Ended 30 April 2018

5. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 May 2017 10,650
Additions 10,650
Disposals (350 )
At 30 April 2018 20,950
DEPRECIATION
At 1 May 2017 5,296
Charge for year 3,464
Eliminated on disposal (286 )
At 30 April 2018 8,474
NET BOOK VALUE
At 30 April 2018 12,476
At 30 April 2017 5,354

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.4.18 30.4.17
£    £   
Trade debtors 23,903 30,408
Other debtors 1,337 1,454
25,240 31,862

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.4.18 30.4.17
£    £   
Trade creditors 11,733 17,120
Taxation and social security 8,054 7,290
Other creditors 91,547 93,078
111,334 117,488