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REGISTERED NUMBER: 14203132 (England and Wales)















Unaudited Financial Statements

for the Period

29 June 2022 to 30 June 2023

for

Graham Hamer Ltd

Graham Hamer Ltd (Registered number: 14203132)






Contents of the Financial Statements
for the Period 29 June 2022 to 30 June 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Graham Hamer Ltd

Company Information
for the Period 29 June 2022 to 30 June 2023







DIRECTOR: G D Hamer





REGISTERED OFFICE: 96 Tiled House Lane
Brierley Hill
West Midlands
DY5 4LJ





REGISTERED NUMBER: 14203132 (England and Wales)





ACCOUNTANTS: Dalton Pardoe Limited
Chartered Accountants
794 High Street
Kingswinford
West Midlands
DY6 8BQ

Graham Hamer Ltd (Registered number: 14203132)

Balance Sheet
30 June 2023

Notes £    £   
FIXED ASSETS
Intangible assets 4 42,854
Tangible assets 5 11,968
54,822

CURRENT ASSETS
Stocks 22,000
Debtors 6 27,144
49,144
CREDITORS
Amounts falling due within one year 7 58,965
NET CURRENT LIABILITIES (9,821 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

45,001

CREDITORS
Amounts falling due after more than one
year

8

(42,221

)

PROVISIONS FOR LIABILITIES (2,394 )
NET ASSETS 386

CAPITAL AND RESERVES
Called up share capital 9 100
Retained earnings 10 286
SHAREHOLDERS' FUNDS 386

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 30 June 2023.

The members have not required the company to obtain an audit of its financial statements for the period ended 30 June 2023 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

Graham Hamer Ltd (Registered number: 14203132)

Balance Sheet - continued
30 June 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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 26 January 2024 and were signed by:





G D Hamer - Director


Graham Hamer Ltd (Registered number: 14203132)

Notes to the Financial Statements
for the Period 29 June 2022 to 30 June 2023

1. STATUTORY INFORMATION

Graham Hamer 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 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.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2023, is being amortised evenly over its estimated useful life of ten 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.

Franchise fees are being amortised evenly over their estimated useful life of ten years.

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 - 25% on reducing balance
Fixtures and fittings - 25% on reducing balance
Motor vehicles - 25% 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 period 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 period 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.

Graham Hamer Ltd (Registered number: 14203132)

Notes to the Financial Statements - continued
for the Period 29 June 2022 to 30 June 2023

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 period was 1 .

4. INTANGIBLE FIXED ASSETS
Franchise
Goodwill fees Totals
£    £    £   
COST
Additions 32,616 15,000 47,616
At 30 June 2023 32,616 15,000 47,616
AMORTISATION
Amortisation for period 3,262 1,500 4,762
At 30 June 2023 3,262 1,500 4,762
NET BOOK VALUE
At 30 June 2023 29,354 13,500 42,854

5. TANGIBLE FIXED ASSETS
Fixtures
Plant and and Motor
machinery fittings vehicles Totals
£    £    £    £   
COST
Additions 417 542 15,000 15,959
At 30 June 2023 417 542 15,000 15,959
DEPRECIATION
Charge for period 105 136 3,750 3,991
At 30 June 2023 105 136 3,750 3,991
NET BOOK VALUE
At 30 June 2023 312 406 11,250 11,968

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
£   
Trade debtors 27,144

Graham Hamer Ltd (Registered number: 14203132)

Notes to the Financial Statements - continued
for the Period 29 June 2022 to 30 June 2023

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
£   
Bank loans and overdrafts 19,435
Other loans 4,000
Tax 109
VAT 7,771
Directors' current accounts 26,912
Accrued expenses 738
58,965

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
£   
Bank loans - 1-2 years 14,142
Bank loans - 2-5 years 22,745
Other loans - 1-2 years 4,000
Other loans - 2-5 years 1,334
42,221

9. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal
value: £   
100 Ordinary shares £1 100

10. RESERVES
Retained
earnings
£   

Profit for the period 5,186
Dividends (4,900 )
At 30 June 2023 286

11. RELATED PARTY DISCLOSURES

The company paid dividends to its director Mr G Hamer in the year under review totalling £4,900.