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REGISTERED NUMBER: 08577038 (England and Wales)






















Report of the Directors and

Unaudited Financial Statements

for the Year Ended 30 September 2023

for

The British Hamper Company Ltd

The British Hamper Company Ltd (Registered number: 08577038)






Contents of the Financial Statements
for the Year Ended 30 September 2023




Page

Company Information 1

Report of the Directors 2

Chartered Accountants' Report 3

Balance Sheet 4

Notes to the Financial Statements 6


The British Hamper Company Ltd

Company Information
for the Year Ended 30 September 2023







DIRECTORS: J A W Tod
M T W Tod
Mrs E M Tod





REGISTERED OFFICE: 15 Newland
Lincoln
Lincolnshire
LN1 1XG





REGISTERED NUMBER: 08577038 (England and Wales)





ACCOUNTANTS: Wright Vigar Limited
Chartered Accountants & Business Advisers
15 Newland
Lincoln
Lincolnshire
LN1 1XG

The British Hamper Company Ltd (Registered number: 08577038)

Report of the Directors
for the Year Ended 30 September 2023

The directors present their report with the financial statements of the company for the year ended 30 September 2023.

PRINCIPAL ACTIVITY
The principal activity of the company in the year under review was that of selling food hampers.

REVIEW OF BUSINESS

DIRECTORS
The directors shown below have held office during the whole of the period from 1 October 2022 to the date of this report.

J A W Tod
M T W Tod
Mrs E M Tod

This report has been prepared in accordance with the provisions of Part 15 of the Companies Act 2006 relating to small companies.

ON BEHALF OF THE BOARD:





J A W Tod - Director


11 March 2024

Chartered Accountants' Report to the Board of Directors
on the Unaudited Financial Statements of
The British Hamper Company Ltd

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of The British Hamper Company Ltd for the year ended 30 September 2023 which comprise the Income Statement, Balance Sheet, Statement of Changes in Equity and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of The British Hamper Company Ltd, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of The British Hamper Company Ltd and state those matters that we have agreed to state to the Board of Directors of The British Hamper Company Ltd, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than The British Hamper Company Ltd and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that The British Hamper Company Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of The British Hamper Company Ltd. You consider that The British Hamper Company Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of The British Hamper Company Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.






Wright Vigar Limited
Chartered Accountants & Business Advisers
15 Newland
Lincoln
Lincolnshire
LN1 1XG


11 March 2024

The British Hamper Company Ltd (Registered number: 08577038)

Balance Sheet
30 September 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 721 812
Tangible assets 5 152,438 171,307
Investments 6 1 -
153,160 172,119

CURRENT ASSETS
Stocks 610,000 617,642
Debtors 7 125,067 152,750
Cash at bank and in hand 411,608 115,022
1,146,675 885,414
CREDITORS
Amounts falling due within one year 8 468,147 496,271
NET CURRENT ASSETS 678,528 389,143
TOTAL ASSETS LESS CURRENT LIABILITIES 831,688 561,262

CREDITORS
Amounts falling due after more than one year 9 (617,547 ) (278,235 )

PROVISIONS FOR LIABILITIES (28,312 ) (31,882 )
NET ASSETS 185,829 251,145

CAPITAL AND RESERVES
Called up share capital 11 100 100
Retained earnings 185,729 251,045
SHAREHOLDERS' FUNDS 185,829 251,145

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

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 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 British Hamper Company Ltd (Registered number: 08577038)

Balance Sheet - continued
30 September 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 Board of Directors and authorised for issue on 11 March 2024 and were signed on its behalf by:




M T W Tod - Director



J A W Tod - Director


The British Hamper Company Ltd (Registered number: 08577038)

Notes to the Financial Statements
for the Year Ended 30 September 2023

1. STATUTORY INFORMATION

The British Hamper Company 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 represents net invoiced sales of goods, excluding value added tax.

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.

Patents and licences 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.

Improvements to property - 2% on cost + 10% on cost
Plant and machinery - 25% reducing balance
Fixtures and fittings - 25% reducing balance
Office equipment - 33% on cost + 25% reducing balance
Motor vehicles - 20% on cost

Investments in subsidiaries
Investments in subsidiary undertakings are recognised at cost.

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 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 balance sheet date.

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 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.

Foreign currencies
Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

The British Hamper Company Ltd (Registered number: 08577038)

Notes to the Financial Statements - continued
for the Year Ended 30 September 2023

2. ACCOUNTING POLICIES - continued

Hire purchase and leasing commitments
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

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 year was 27 (2022 - 20 ) .

4. INTANGIBLE FIXED ASSETS
Other
intangible
assets
£   
COST
At 1 October 2022
and 30 September 2023 905
AMORTISATION
At 1 October 2022 93
Charge for year 91
At 30 September 2023 184
NET BOOK VALUE
At 30 September 2023 721
At 30 September 2022 812

5. TANGIBLE FIXED ASSETS
Improvements Fixtures
to Plant and and
property machinery fittings
£    £    £   
COST
At 1 October 2022 3,962 196,783 61,894
Additions - 10,450 6,005
At 30 September 2023 3,962 207,233 67,899
DEPRECIATION
At 1 October 2022 455 67,092 24,943
Charge for year 80 32,279 9,778
At 30 September 2023 535 99,371 34,721
NET BOOK VALUE
At 30 September 2023 3,427 107,862 33,178
At 30 September 2022 3,507 129,691 36,951

The British Hamper Company Ltd (Registered number: 08577038)

Notes to the Financial Statements - continued
for the Year Ended 30 September 2023

5. TANGIBLE FIXED ASSETS - continued

Motor Computer
vehicles equipment Totals
£    £    £   
COST
At 1 October 2022 - 16,206 278,845
Additions 1,633 7,531 25,619
At 30 September 2023 1,633 23,737 304,464
DEPRECIATION
At 1 October 2022 - 15,048 107,538
Charge for year 27 2,324 44,488
At 30 September 2023 27 17,372 152,026
NET BOOK VALUE
At 30 September 2023 1,606 6,365 152,438
At 30 September 2022 - 1,158 171,307

6. FIXED ASSET INVESTMENTS
Shares in
group
undertakings
£   
COST
Additions 1
At 30 September 2023 1
NET BOOK VALUE
At 30 September 2023 1

7. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 81,912 57,484
Other debtors 43,155 95,266
125,067 152,750

8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Bank loans and overdrafts 9,858 9,568
Trade creditors 374,225 401,817
Amounts owed to group undertakings 1 -
Taxation and social security 14,713 39,213
Other creditors 69,350 45,673
468,147 496,271

The British Hamper Company Ltd (Registered number: 08577038)

Notes to the Financial Statements - continued
for the Year Ended 30 September 2023

9. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2023 2022
£    £   
Bank loans 367,590 27,736
Other creditors 249,957 250,499
617,547 278,235

10. SECURED DEBTS

The following secured debts are included within creditors:

2023 2022
£    £   
Bank loan 350,000 -

The loan is secured via a fixed and floating charge covering all property and or undertaking of the company.

11. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2023 2022
value: £    £   
40 A Ordinary £1 40 40
35 B Ordinary £1 35 35
25 C Ordinary £1 25 25
100 100