2022-10-012023-09-302023-09-30false03607509HAMMER CARPENTRY 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HAMMER CARPENTRY LIMITED

Registered Number
03607509
(England and Wales)

Unaudited Financial Statements for the Year ended
30 September 2023

HAMMER CARPENTRY LIMITED
Company Information
for the year from 1 October 2022 to 30 September 2023

Director

HAMMER, Karl Richard

Company Secretary

HAMMER, Jacqueline

Registered Address

55 Church Lane
Oakley
Bedford
MK43 7RU

Registered Number

03607509 (England and Wales)
HAMMER CARPENTRY LIMITED
Balance Sheet as at
30 September 2023

Notes

2023

2022

£

£

£

£

Fixed assets
Tangible assets310,51113,048
10,51113,048
Current assets
Debtors3,944-
Cash at bank and on hand7982,385
4,7422,385
Creditors amounts falling due within one year5(31,326)(21,838)
Net current assets (liabilities)(26,584)(19,453)
Total assets less current liabilities(16,073)(6,405)
Creditors amounts falling due after one year6(7,774)(15,993)
Net assets(23,847)(22,398)
Capital and reserves
Called up share capital100100
Profit and loss account(23,947)(22,498)
Shareholders' funds(23,847)(22,398)
The financial statements were approved and authorised for issue by the Director on 18 March 2024, and are signed on its behalf by:
HAMMER, Karl Richard
Director
Registered Company No. 03607509
HAMMER CARPENTRY LIMITED
Notes to the Financial Statements
for the year ended 30 September 2023

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.
Tangible fixed assets and depreciation
All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Reducing balance (%)
Plant and machinery20
Vehicles20
Office Equipment20
Stocks and work in progress
Stock is valued at the lower of cost and estimated selling price less costs to complete and sell. The cost methodology employed by the entity is the first-in first-out method. Estimated selling price less costs to complete and sell are derived from the selling price which the goods would fetch in an open market transaction with established customers less the costs expected to be incurred to enable the sale to complete. Provision is made for slow-moving and obsolete items of stock. Such provisions are recognised in profit or loss. Work in progress is valued using the percentage of completion method and values are calculated using the lower of cost and estimated selling price less costs to complete and sell. When stocks are sold, the carrying amount of those stocks is recognised as an expense within cost of sales. This takes place in the same period that the associated revenue is recognised.
2.Average number of employees

20232022
Average number of employees during the year11
3.Tangible fixed assets

Plant & machinery

Vehicles

Office Equipment

Total

££££
Cost or valuation
At 01 October 229,77127,90010,78248,453
Additions--9292
At 30 September 239,77127,90010,87448,545
Depreciation and impairment
At 01 October 229,77117,0178,61735,405
Charge for year-2,1774522,629
At 30 September 239,77119,1949,06938,034
Net book value
At 30 September 23-8,7061,80510,511
At 30 September 22-10,8832,16513,048
4.Stocks
5.Creditors: amounts due within one year

2023

2022

££
Trade creditors / trade payables4,3294,329
Bank borrowings and overdrafts4,472-
Taxation and social security21,67416,659
Accrued liabilities and deferred income851850
Total31,32621,838
6.Creditors: amounts due after one year

2023

2022

££
Bank borrowings and overdrafts7,77415,993
Total7,77415,993