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Registered number: 05733004
Hammersleys Store Limited
Unaudited Financial Statements
For The Year Ended 30 September 2023
Merranti Accounting Ltd
10 Scandia-Hus Business Park
Felcourt Road, Felcourt
East Grinstead
West Sussex
RH19 2LP
Unaudited Financial Statements
Contents
Page
Company Information 1
Accountants' Report 2
Balance Sheet 3—4
Notes to the Financial Statements 5—7
Page 1
Company Information
Director Mr J K Hammersley
Company Number 05733004
Registered Office 10 Scandia-Hus Business Park
Felcourt Road, Felcourt
East Grinstead
West Sussex
RH19 2LP
Accountants Merranti Accounting Ltd
10 Scandia-Hus Business Park
Felcourt Road, Felcourt
East Grinstead
West Sussex
RH19 2LP
Page 1
Page 2
Accountants' Report
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Hammersleys Store Limited for the year ended 30 September 2023 which comprise the Profit and Loss Account, the Balance Sheet, and the related notes from the company's accounting records and from information and explanations you have given us.
This report is made solely to the director of Hammersleys Store Limited in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Hammersleys Store Limited and state those matters that we have agreed to state to the director of Hammersleys Store Limited in this report. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its director for our work or for this report.
It is your duty to ensure that Hammersleys Store Limited 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 Hammersleys Store Limited . You consider that Hammersleys Store Limited 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 Hammersleys Store Limited . 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.
Signed
28 March 2024
Merranti Accounting Ltd
10 Scandia-Hus Business Park
Felcourt Road, Felcourt
East Grinstead
West Sussex
RH19 2LP
Page 2
Page 3
Balance Sheet
Registered number: 05733004
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 5 4,190 2,913
4,190 2,913
CURRENT ASSETS
Stocks 6 10,000 17,500
Debtors 7 29,366 25,724
Cash at bank and in hand 1,145 1,463
40,511 44,687
Creditors: Amounts Falling Due Within One Year 8 (139,821 ) (106,927 )
NET CURRENT ASSETS (LIABILITIES) (99,310 ) (62,240 )
TOTAL ASSETS LESS CURRENT LIABILITIES (95,120 ) (59,327 )
Creditors: Amounts Falling Due After More Than One Year 9 - (22,000 )
NET LIABILITIES (95,120 ) (81,327 )
CAPITAL AND RESERVES
Called up share capital 2 2
Profit and Loss Account (95,122 ) (81,329 )
SHAREHOLDERS' FUNDS (95,120) (81,327)
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For the year ending 30 September 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr J K Hammersley
Director
28 March 2024
The notes on pages 5 to 7 form part of these financial statements.
Page 4
Page 5
Notes to the Financial Statements
1. General Information
Hammersleys Store Limited is a private company, limited by shares, incorporated in England & Wales, registered number 05733004 . The registered office is 10 Scandia-Hus Business Park , Felcourt Road, Felcourt, East Grinstead, West Sussex, RH19 2LP.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Going Concern Disclosure
The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.
2.3. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Motor Vehicles 25% reducing balance
Computer Equipment 33.33% straight line
2.5. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.6. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2022: 2)
1 2
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4. Intangible Assets
Other
£
Cost
As at 1 October 2022 7,980
As at 30 September 2023 7,980
Amortisation
As at 1 October 2022 7,980
As at 30 September 2023 7,980
Net Book Value
As at 30 September 2023 -
As at 1 October 2022 -
5. Tangible Assets
Motor Vehicles Computer Equipment Total
£ £ £
Cost
As at 1 October 2022 6,858 - 6,858
Additions 1,300 1,547 2,847
As at 30 September 2023 8,158 1,547 9,705
Depreciation
As at 1 October 2022 3,945 - 3,945
Provided during the period 1,054 516 1,570
As at 30 September 2023 4,999 516 5,515
Net Book Value
As at 30 September 2023 3,159 1,031 4,190
As at 1 October 2022 2,913 - 2,913
6. Stocks
2023 2022
£ £
Finished goods 10,000 17,500
10,000 17,500
7. Debtors
2023 2022
£ £
Due within one year
Trade debtors 2,216 1,724
Amounts owed by group undertakings 25,511 15,396
Other debtors 1,639 8,604
29,366 25,724
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8. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 4,424 4,693
Bank loans and overdrafts 14,551 6,000
Other creditors 120,368 96,234
Taxation and social security 478 -
139,821 106,927
9. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Bounce Back loan > 1 Year - 22,000
- 22,000
10. Related Party Transactions
Hammersleys Estate Agents LtdA company under common control and ownershipDuring the year the company repaid/(received) loans of £12,222 (2022: £1,700) to/(from) Hammersleys Estate Agents Ltd. A balance of £5,052 was written off and reported as Other Income in the Profit & Loss account. The loans are unsecured, repayable upon demand and bear no interest. At the balance sheet date the amount due to Hammersleys Estate Agents Ltd was £NIL (2022: £17,274).

Hammersleys Estate Agents Ltd

A company under common control and ownership

During the year the company repaid/(received) loans of £12,222 (2022: £1,700) to/(from) Hammersleys Estate Agents Ltd. A balance of £5,052 was written off and reported as Other Income in the Profit & Loss account. The loans are unsecured, repayable upon demand and bear no interest. At the balance sheet date the amount due to Hammersleys Estate Agents Ltd was £NIL (2022: £17,274).

Hammersleys Taxis LimitedA company under common control and ownershipDuring the year the company made loans of £10,115 (2022: £4,260) to Hammersleys Taxis Ltd. The loans are unsecured, repayable upon demand and bear no interest. At the balance sheet date the amount due from Hammersleys Taxis Ltd was £25,511 (2022: £15,396).

Hammersleys Taxis Limited

A company under common control and ownership

During the year the company made loans of £10,115 (2022: £4,260) to Hammersleys Taxis Ltd. The loans are unsecured, repayable upon demand and bear no interest. At the balance sheet date the amount due from Hammersleys Taxis Ltd was £25,511 (2022: £15,396).

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