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REGISTERED NUMBER: 03789745 (England and Wales)








Unaudited Financial Statements

for the Year Ended 31 December 2023

for

English Hampshire Lavender Limited

English Hampshire Lavender Limited (Registered number: 03789745)

Contents of the Financial Statements
for the Year Ended 31 December 2023










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


English Hampshire Lavender Limited

Company Information
for the Year Ended 31 December 2023







DIRECTORS: N D Butler
Mrs L Butler





SECRETARY: N D Butler





REGISTERED OFFICE: Hartley Park Farm
Selborne Road
Alton
Hampshire
GU34 3HP





REGISTERED NUMBER: 03789745 (England and Wales)





ACCOUNTANTS: Lane Monnington Welton
Chartered Accountants
Riverside View
Basing Road
Old Basing
Basingstoke
Hampshire
RG24 7AL

English Hampshire Lavender Limited (Registered number: 03789745)

Balance Sheet
31 December 2023

31.12.23 31.12.22
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 230,901 172,555

CURRENT ASSETS
Stocks 35,026 28,556
Debtors 5 779 18,465
Cash at bank and in hand 67,468 53,404
103,273 100,425
CREDITORS
Amounts falling due within one year 6 151,380 110,460
NET CURRENT LIABILITIES (48,107 ) (10,035 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

182,794

162,520

PROVISIONS FOR LIABILITIES 7 15,574 4,488
NET ASSETS 167,220 158,032

CAPITAL AND RESERVES
Called up share capital 8 100 100
Retained earnings 167,120 157,932
SHAREHOLDERS' FUNDS 167,220 158,032

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2023 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.

English Hampshire Lavender Limited (Registered number: 03789745)

Balance Sheet - continued
31 December 2023


The 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 14 February 2024 and were signed on its behalf by:




N D Butler - Director



Mrs L Butler - Director


English Hampshire Lavender Limited (Registered number: 03789745)

Notes to the Financial Statements
for the Year Ended 31 December 2023


1. STATUTORY INFORMATION

English Hampshire Lavender Limited 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 Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" 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.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Freehold property - 5% on cost
Plant and machinery - 20% on reducing balance
Fixtures and fittings - 20% 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.

Financial instruments
Debtors and creditors payable/receivable within one year
Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses.

Loans and borrowings
Loans and borrowings are initially recognised at the transaction price, including transaction costs. Subsequently they are measured at amortised cost using the effective interest rate method, less impairment. If an arrangement constitutes a finance transaction it is measured at present value.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.


English Hampshire Lavender Limited (Registered number: 03789745)

Notes to the Financial Statements - continued
for the Year Ended 31 December 2023


2. ACCOUNTING POLICIES - continued
Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date, adjusted for indexation where applicable.

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.

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.

Impairment
Assets not measured at fair value are reviewed for any indication that an asset may be impaired at each balance sheet date. The directors review the carrying amount of the relevant assets and compare them to their market values and recoverable amounts. Where the carrying amount exceeds this, an impairment loss is recognised in profit or loss, unless the asset is carried at a revalued amount, where the impairment loss is a revaluation decrease.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 4 (2022 - 2 ) .

4. TANGIBLE FIXED ASSETS
Fixtures
Freehold Plant and and
property machinery fittings Totals
£    £    £    £   
COST
At 1 January 2023 157,348 39,469 14,099 210,916
Additions 65,222 7,626 1,558 74,406
At 31 December 2023 222,570 47,095 15,657 285,322
DEPRECIATION
At 1 January 2023 246 30,639 7,476 38,361
Charge for year 11,131 3,292 1,637 16,060
At 31 December 2023 11,377 33,931 9,113 54,421
NET BOOK VALUE
At 31 December 2023 211,193 13,164 6,544 230,901
At 31 December 2022 157,102 8,830 6,623 172,555

English Hampshire Lavender Limited (Registered number: 03789745)

Notes to the Financial Statements - continued
for the Year Ended 31 December 2023


5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.23 31.12.22
£    £   
Trade debtors - 210
Other debtors 779 18,255
779 18,465

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.23 31.12.22
£    £   
Trade creditors 619 256
Taxation and social security 5,546 5,134
Other creditors 145,215 105,070
151,380 110,460

7. PROVISIONS FOR LIABILITIES
31.12.23 31.12.22
£    £   
Deferred tax 15,574 4,488

Deferred
tax
£   
Balance at 1 January 2023 4,488
Provided during year 11,086
Accelerated capital allowances
Balance at 31 December 2023 15,574

8. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 31.12.23 31.12.22
value: £    £   
50 A Ordinary £1 50 -
50 B Ordinary £1 50 -
100 -

Allotted and issued:
Number: Class: Nominal 31.12.23 31.12.22
value: £    £   
NIL Ordinary £1 - 100
(31.12.22 -
100 )