IRIS Accounts Production v23.3.1.45 06138268 Board of Directors 1.4.22 31.3.23 31.3.23 false true false false false true false Ordinary 1.00000 iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh061382682022-03-31061382682023-03-31061382682022-04-012023-03-31061382682021-03-31061382682021-04-012022-03-31061382682022-03-3106138268ns10:Originalns15:EnglandWales2022-04-012023-03-3106138268ns14:PoundSterlingns10:Original2022-04-012023-03-3106138268ns10:Originalns10:Director12022-04-012023-03-3106138268ns10:Original2022-04-012023-03-3106138268ns10:Original2023-03-3106138268ns10:Originalns10:PrivateLimitedCompanyLtd2022-04-012023-03-3106138268ns10:Originalns10:SmallEntities2022-04-012023-03-3106138268ns10:Originalns10:AuditExempt-NoAccountantsReport2022-04-012023-03-3106138268ns10:Originalns10:SmallCompaniesRegimeForDirectorsReport2022-04-012023-03-3106138268ns10:SmallCompaniesRegimeForAccountsns10:Original2022-04-012023-03-3106138268ns10:Originalns10:FullAccounts2022-04-012023-03-3106138268ns10:Original12022-04-012023-03-3106138268ns10:Originalns10:OrdinaryShareClass12022-04-012023-03-3106138268ns10:Originalns10:Director22022-04-012023-03-3106138268ns10:Originalns10:RegisteredOffice2022-04-012023-03-3106138268ns10:Original2022-03-3106138268ns10:Originalns5:CurrentFinancialInstruments2023-03-3106138268ns10:Originalns5:CurrentFinancialInstruments2022-03-3106138268ns5:ShareCapitalns10:Original2023-03-3106138268ns5:ShareCapitalns10:Original2022-03-3106138268ns10:Originalns5:RetainedEarningsAccumulatedLosses2023-03-3106138268ns10:Originalns5:RetainedEarningsAccumulatedLosses2022-03-3106138268ns10:Originalns5:NetGoodwill2022-04-012023-03-3106138268ns5:IntangibleAssetsOtherThanGoodwillns10:Original2022-04-012023-03-3106138268ns10:Originalns5:PlantMachinery2022-04-012023-03-3106138268ns10:Original2021-04-012022-03-3106138268ns10:Originalns5:NetGoodwill2022-03-3106138268ns10:Originalns5:NetGoodwill2023-03-3106138268ns10:Originalns5:NetGoodwill2022-03-3106138268ns10:Originalns5:PlantMachinery2022-03-3106138268ns10:Originalns5:PlantMachinery2023-03-3106138268ns10:Originalns5:PlantMachinery2022-03-3106138268ns10:Originalns5:CurrentFinancialInstrumentsns5:WithinOneYear2023-03-3106138268ns10:Originalns5:CurrentFinancialInstrumentsns5:WithinOneYear2022-03-3106138268ns10:Originalns10:OrdinaryShareClass12023-03-3106138268ns10:Originalns5:RetainedEarningsAccumulatedLosses2022-03-3106138268ns10:Originalns5:RetainedEarningsAccumulatedLosses2022-04-012023-03-31
REGISTERED NUMBER: 06138268 (England and Wales)










Unaudited Financial Statements

for the Year Ended 31 March 2023

for

JH HAMMOND CONTRACTORS LIMITED

JH HAMMOND CONTRACTORS LIMITED (REGISTERED NUMBER: 06138268)






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




Page

Company Information 1

Statement of Financial Position 2

Notes to the Financial Statements 3


JH HAMMOND CONTRACTORS LIMITED

Company Information
for the Year Ended 31 March 2023







DIRECTORS: J Haga Hammond
Mrs G J Haga Hammond





REGISTERED OFFICE: 4 Sudley Road
Bognor Regis
West Sussex
PO21 1EU





REGISTERED NUMBER: 06138268 (England and Wales)





ACCOUNTANTS: Adams Beeny Limited
4 Sudley Road
Bognor Regis
West Sussex
PO21 1EU

JH HAMMOND CONTRACTORS LIMITED (REGISTERED NUMBER: 06138268)

Statement of Financial Position
31 March 2023

31.3.23 31.3.22
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 153 204
153 204

CURRENT ASSETS
Debtors 6 129,843 138,873
Cash at bank 9,467 54,067
139,310 192,940
CREDITORS
Amounts falling due within one year 7 142,154 192,426
NET CURRENT (LIABILITIES)/ASSETS (2,844 ) 514
TOTAL ASSETS LESS CURRENT
LIABILITIES

(2,691

)

718

CAPITAL AND RESERVES
Called up share capital 8 200 200
Retained earnings 9 (2,891 ) 518
SHAREHOLDERS' FUNDS (2,691 ) 718

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

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

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 Board of Directors and authorised for issue on 29 December 2023 and were signed on its behalf by:




J Haga Hammond - Director


JH HAMMOND CONTRACTORS LIMITED (REGISTERED NUMBER: 06138268)

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

1. STATUTORY INFORMATION

JH Hammond Contractors 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.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2007, 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.

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 - 33% on cost and 25% on reducing balance

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 statement of financial position date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

3. EMPLOYEES AND DIRECTORS

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

JH HAMMOND CONTRACTORS LIMITED (REGISTERED NUMBER: 06138268)

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

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 April 2022
and 31 March 2023 30,000
AMORTISATION
At 1 April 2022
and 31 March 2023 30,000
NET BOOK VALUE
At 31 March 2023 -
At 31 March 2022 -

5. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 April 2022
and 31 March 2023 19,405
DEPRECIATION
At 1 April 2022 19,201
Charge for year 51
At 31 March 2023 19,252
NET BOOK VALUE
At 31 March 2023 153
At 31 March 2022 204

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.23 31.3.22
£    £   
Trade debtors 42,649 97,767
Other debtors 87,194 41,106
129,843 138,873

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.23 31.3.22
£    £   
Bank loans and overdrafts 51,471 45,827
Trade creditors 15,896 78,964
Taxation and social security 69,907 61,435
Other creditors 4,880 6,200
142,154 192,426

JH HAMMOND CONTRACTORS LIMITED (REGISTERED NUMBER: 06138268)

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

8. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 31.3.23 31.3.22
value: £    £   
100 Ordinary £1 200 200

9. RESERVES
Retained
earnings
£   

At 1 April 2022 518
Deficit for the year (3,409 )
At 31 March 2023 (2,891 )

10. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The Director's loan account was overdrawn by £84,300 (2022 £35,518) at 31 March 2023, this was repaid within 9 months of that date.

11. RELATED PARTY DISCLOSURES

The company remained under the control of the Director.