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Registered Number: 09508784
England and Wales

 

 

 

SPAR HACKENTHORPE LTD


Abridged Accounts
 


Period of accounts

Start date: 01 April 2021

End date: 31 March 2022
Accountant’s report
You consider that the company is exempt from an audit for the year ended 31 March 2022 . 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.
Simply Happy Accounting ltd
31 March 2022



....................................................
Simply Happy Accounting ltd
Greengates Lodge, 830a Harrogate Road
England
Bradford
BD100RA
13 December 2023
1
 
 
Notes
 
2022
£
  2021
£
Fixed assets      
Intangible fixed assets 3 91,687    98,437 
Tangible fixed assets 4 258,994    286,243 
350,681    384,680 
Current assets      
Stocks 115,650    101,250 
Debtors 89,408    83,408 
Cash at bank and in hand 50,453    64,382 
255,511    249,040 
Creditors: amount falling due within one year (475,468)   (499,221)
Net current liabilities (219,957)   (250,181)
 
Total assets less current liabilities 130,724    134,499 
Creditors: amount falling due after more than one year (111,598)   (128,265)
Net assets 19,126    6,234 
 

Capital and reserves
     
Called up share capital 100    100 
Profit and loss account 19,026    6,134 
Shareholder's funds 19,126    6,234 
 


For the year ended 31 March 2022 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. 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 and in accordance with the provisions of Part 15 of the Companies Act 2006. 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 13 December 2023 and were signed on its behalf by:


-------------------------------
Sunita Aggarwal
Director
2
General Information
SPAR HACKENTHORPE LTD is a private company, limited by shares, registered in England and Wales, registration number 09508784, registration address 47-49 Queens Drive, Wigston, Leicestershire, LE18 2DG.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
Basis of preparation
The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.
The financial statements are prepared in sterling which is the functional currency of the company.
Group accounts
The company is a parent company subject to the small companies regime. The company and its subsidiary comprise a small group. The company has, therefore, taken advantage of the option provided by section 398 of the Companies Act 2006 not to prepare group accounts.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Government grants
Government grants received are credited to deferred income. Grants towards capital expenditure are released to the income statement over the expected useful life of the assets. Grants received towards revenue expenditure are released to the income statement as the related expenditure is incurred.
Operating lease rentals
Rentals payable under operating leases are charged against income on a straight line basis over the lease term.
Research and development expenditure
Research and development expenditure is charged to the income statement in the period in which it is incurred.
Website cost
Planning and operating costs for the company's website are charged to the income statement as incurred.
Preference dividends
Where preference shares are classed as liabilities rather than equity any preference dividends paid are included in interest payable and similar charges within the income statement.
Intangible assets
Intangible assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight line basis over their estimated useful economic lives. Impairment of intangible assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable.
Goodwill
Acquired goodwill is stated at cost less amortisation. Amortisation is calculated on a straight line basis over the estimated expected useful economic life of the goodwill of years.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Plant and machinery 5
Assets on finance lease and hire purchase
Assets held under finance lease or hire purchase contracts i.e. those contracts where substantially all the risks and rewards of ownership have passed to the company, are included in the appropriate category of tangible fixed assets and depreciated over the shorter of the lease term and their estimated expected useful lives.
Future obligations under such contracts are included in creditors net of the finance charge allocated to future periods.
Stocks
Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
2.

Average number of employees

Average number of employees during the year was 16 (2021 : 18).
3.

Intangible fixed assets

Cost Goodwill   Total
  £   £
At 01 April 2021 135,000    135,000 
Additions  
Disposals  
At 31 March 2022 135,000    135,000 
Amortisation
At 01 April 2021 36,563    36,563 
Charge for year 6,750    6,750 
On disposals  
At 31 March 2022 43,313    43,313 
Net book values
At 31 March 2022 91,687    91,687 
At 31 March 2021 98,437    98,437 


4.

Tangible fixed assets

Cost or valuation Land and buildings   Plant and machinery etc   Total
  £   £   £
At 01 April 2021 150,000    254,466    404,466 
Additions    
Disposals    
At 31 March 2022 150,000    254,466    404,466 
Depreciation
At 01 April 2021   118,223    118,223 
Charge for year   27,249    27,249 
On disposals    
At 31 March 2022   145,472    145,472 
Net book values
Closing balance as at 31 March 2022 150,000    108,994    258,994 
Opening balance as at 01 April 2021 150,000    136,243    286,243 


3