2022-04-082023-04-302023-04-30false14036734The Hampshire Shepherd 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The Hampshire Shepherd Ltd

Registered Number
14036734
(England and Wales)

Unaudited Financial Statements for the Period ended
30 April 2023

The Hampshire Shepherd Ltd
Company Information
for the period from 8 April 2022 to 30 April 2023

Directors

McFarlane, Iain Alwyn
McFarlane, Katie

Registered Address

Wolfe Mead
Farnham Road
Bordon
GU35 0NH

Registered Number

14036734 (England and Wales)
The Hampshire Shepherd Ltd
Balance Sheet as at
30 April 2023

Notes

2023

£

£

Fixed assets
Tangible assets313,206
13,206
Current assets
Stocks415,500
Debtors1,402
Cash at bank and on hand949
17,851
Creditors amounts falling due within one year5(47,353)
Net current assets (liabilities)(29,502)
Total assets less current liabilities(16,296)
Net assets(16,296)
Capital and reserves
Called up share capital100
Profit and loss account(16,396)
Shareholders' funds(16,296)
The financial statements were approved and authorised for issue by the Board of Directors on 24 April 2024, and are signed on its behalf by:
McFarlane, Iain Alwyn
Director
Registered Company No. 14036734
The Hampshire Shepherd Ltd
Notes to the Financial Statements
for the period ended 30 April 2023

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.
Going concern
As shown in the financial statements, the company has total liabilities exceeding its assets by £16,296. The company meets its day to day working capital requirements through the support of the directors' loan accounts. The directors have confirmed that their support will continue for the foreseeable future. For this reason the company has decided to prepare the accounts using the going concern basis.
Revenue from sale of goods
Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.
Tangible fixed assets and depreciation
All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:
Stocks and work in progress
Stock is valued at the lower of cost and estimated selling price less costs to complete and sell. The cost methodology employed by the entity is the first-in first-out method. Estimated selling price less costs to complete and sell are derived from the selling price which the goods would fetch in an open market transaction with established customers less the costs expected to be incurred to enable the sale to complete. Provision is made for slow-moving and obsolete items of stock. Such provisions are recognised in profit or loss. Work in progress is valued using the percentage of completion method and values are calculated using the lower of cost and estimated selling price less costs to complete and sell. When stocks are sold, the carrying amount of those stocks is recognised as an expense within cost of sales. This takes place in the same period that the associated revenue is recognised.
2.Average number of employees

2023
Average number of employees during the year0
3.Tangible fixed assets

Plant & machinery

Total

££
Cost or valuation
At 08 April 22684684
Additions15,11415,114
At 30 April 2315,79815,798
Depreciation and impairment
Charge for year2,5922,592
At 30 April 232,5922,592
Net book value
At 30 April 2313,20613,206
At 07 April 22684684
4.Stocks

2023

£
Finished goods15,500
Total15,500
5.Creditors: amounts due within one year

2023

£
Other creditors46,393
Accrued liabilities and deferred income960
Total47,353