2022-12-012023-11-302023-11-30false10459996HAMPSHIRE RURAL MANAGEMENT LTD2024-04-0581300iso4217:GBPxbrli:pure104599962022-12-01104599962023-11-30104599962022-12-012023-11-30104599962021-12-01104599962022-11-30104599962021-12-012022-11-3010459996bus:SmallEntities2022-12-012023-11-3010459996bus:AuditExempt-NoAccountantsReport2022-12-012023-11-3010459996bus:AbridgedAccounts2022-12-012023-11-3010459996bus:PrivateLimitedCompanyLtd2022-12-012023-11-3010459996core:WithinOneYear2023-11-3010459996core:AfterOneYear2023-11-3010459996core:WithinOneYear2022-11-3010459996core:AfterOneYear2022-11-3010459996core:ShareCapital2023-11-3010459996core:SharePremium2023-11-3010459996core:RevaluationReserve2023-11-3010459996core:OtherReservesSubtotal2023-11-3010459996core:RetainedEarningsAccumulatedLosses2023-11-3010459996core:ShareCapital2022-11-3010459996core:SharePremium2022-11-3010459996core:RevaluationReserve2022-11-3010459996core:OtherReservesSubtotal2022-11-3010459996core:RetainedEarningsAccumulatedLosses2022-11-3010459996core:LandBuildings2023-11-3010459996core:PlantMachinery2023-11-3010459996core:Vehicles2023-11-3010459996core:FurnitureFittings2023-11-3010459996core:OfficeEquipment2023-11-3010459996core:NetGoodwill2023-11-3010459996core:IntangibleAssetsOtherThanGoodwill2023-11-3010459996core:ListedExchangeTraded2023-11-3010459996core:UnlistedNon-exchangeTraded2023-11-3010459996core:LandBuildings2022-11-3010459996core:PlantMachinery2022-11-3010459996core:Vehicles2022-11-3010459996core:FurnitureFittings2022-11-3010459996core:OfficeEquipment2022-11-3010459996core:NetGoodwill2022-11-3010459996core:IntangibleAssetsOtherThanGoodwill2022-11-3010459996core:ListedExchangeTraded2022-11-3010459996core:UnlistedNon-exchangeTraded2022-11-3010459996core:LandBuildings2022-12-012023-11-3010459996core:PlantMachinery2022-12-012023-11-3010459996core:Vehicles2022-12-012023-11-3010459996core:FurnitureFittings2022-12-012023-11-3010459996core:OfficeEquipment2022-12-012023-11-3010459996core:NetGoodwill2022-12-012023-11-3010459996core:IntangibleAssetsOtherThanGoodwill2022-12-012023-11-3010459996core:ListedExchangeTraded2022-12-012023-11-3010459996core:UnlistedNon-exchangeTraded2022-12-012023-11-3010459996core:MoreThanFiveYears2022-12-012023-11-3010459996core:Non-currentFinancialInstruments2023-11-3010459996core:Non-currentFinancialInstruments2022-11-3010459996dpl:CostSales2022-12-012023-11-3010459996dpl:DistributionCosts2022-12-012023-11-3010459996core:LandBuildings2022-12-012023-11-3010459996core:PlantMachinery2022-12-012023-11-3010459996core:Vehicles2022-12-012023-11-3010459996core:FurnitureFittings2022-12-012023-11-3010459996core:OfficeEquipment2022-12-012023-11-3010459996dpl:AdministrativeExpenses2022-12-012023-11-3010459996core:NetGoodwill2022-12-012023-11-3010459996core:IntangibleAssetsOtherThanGoodwill2022-12-012023-11-3010459996dpl:GroupUndertakings2022-12-012023-11-3010459996dpl:ParticipatingInterests2022-12-012023-11-3010459996dpl:GroupUndertakingscore:ListedExchangeTraded2022-12-012023-11-3010459996core:ListedExchangeTraded2022-12-012023-11-3010459996dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2022-12-012023-11-3010459996core:UnlistedNon-exchangeTraded2022-12-012023-11-3010459996dpl:CostSales2021-12-012022-11-3010459996dpl:DistributionCosts2021-12-012022-11-3010459996core:LandBuildings2021-12-012022-11-3010459996core:PlantMachinery2021-12-012022-11-3010459996core:Vehicles2021-12-012022-11-3010459996core:FurnitureFittings2021-12-012022-11-3010459996core:OfficeEquipment2021-12-012022-11-3010459996dpl:AdministrativeExpenses2021-12-012022-11-3010459996core:NetGoodwill2021-12-012022-11-3010459996core:IntangibleAssetsOtherThanGoodwill2021-12-012022-11-3010459996dpl:GroupUndertakings2021-12-012022-11-3010459996dpl:ParticipatingInterests2021-12-012022-11-3010459996dpl:GroupUndertakingscore:ListedExchangeTraded2021-12-012022-11-3010459996core:ListedExchangeTraded2021-12-012022-11-3010459996dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2021-12-012022-11-3010459996core:UnlistedNon-exchangeTraded2021-12-012022-11-3010459996core:NetGoodwill2023-11-3010459996core:IntangibleAssetsOtherThanGoodwill2023-11-3010459996core:LandBuildings2023-11-3010459996core:PlantMachinery2023-11-3010459996core:Vehicles2023-11-3010459996core:FurnitureFittings2023-11-3010459996core:OfficeEquipment2023-11-3010459996core:AfterOneYear2023-11-3010459996core:WithinOneYear2023-11-3010459996core:ListedExchangeTraded2023-11-3010459996core:UnlistedNon-exchangeTraded2023-11-3010459996core:ShareCapital2023-11-3010459996core:SharePremium2023-11-3010459996core:RevaluationReserve2023-11-3010459996core:OtherReservesSubtotal2023-11-3010459996core:RetainedEarningsAccumulatedLosses2023-11-3010459996core:NetGoodwill2022-11-3010459996core:IntangibleAssetsOtherThanGoodwill2022-11-3010459996core:LandBuildings2022-11-3010459996core:PlantMachinery2022-11-3010459996core:Vehicles2022-11-3010459996core:FurnitureFittings2022-11-3010459996core:OfficeEquipment2022-11-3010459996core:AfterOneYear2022-11-3010459996core:WithinOneYear2022-11-3010459996core:ListedExchangeTraded2022-11-3010459996core:UnlistedNon-exchangeTraded2022-11-3010459996core:ShareCapital2022-11-3010459996core:SharePremium2022-11-3010459996core:RevaluationReserve2022-11-3010459996core:OtherReservesSubtotal2022-11-3010459996core:RetainedEarningsAccumulatedLosses2022-11-3010459996core:NetGoodwill2021-12-0110459996core:IntangibleAssetsOtherThanGoodwill2021-12-0110459996core:LandBuildings2021-12-0110459996core:PlantMachinery2021-12-0110459996core:Vehicles2021-12-0110459996core:FurnitureFittings2021-12-0110459996core:OfficeEquipment2021-12-0110459996core:AfterOneYear2021-12-0110459996core:WithinOneYear2021-12-0110459996core:ListedExchangeTraded2021-12-0110459996core:UnlistedNon-exchangeTraded2021-12-0110459996core:ShareCapital2021-12-0110459996core:SharePremium2021-12-0110459996core:RevaluationReserve2021-12-0110459996core:OtherReservesSubtotal2021-12-0110459996core:RetainedEarningsAccumulatedLosses2021-12-0110459996core:AfterOneYear2022-12-012023-11-3010459996core:WithinOneYear2022-12-012023-11-3010459996core:Non-currentFinancialInstrumentscore:CostValuation2022-12-012023-11-3010459996core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2022-12-012023-11-3010459996core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2022-12-012023-11-3010459996core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2022-12-012023-11-3010459996core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2022-12-012023-11-3010459996core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2022-12-012023-11-3010459996core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2022-12-012023-11-3010459996core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2022-12-012023-11-3010459996core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2022-12-012023-11-3010459996core:Non-currentFinancialInstrumentscore:CostValuation2023-11-3010459996core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2023-11-3010459996core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2023-11-3010459996core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2023-11-3010459996core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2023-11-3010459996core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2023-11-3010459996core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2023-11-3010459996core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2023-11-3010459996core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2023-11-3010459996core:Non-currentFinancialInstrumentscore:CostValuation2022-11-3010459996core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2022-11-3010459996core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2022-11-3010459996core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2022-11-3010459996core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2022-11-3010459996core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2022-11-3010459996core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2022-11-3010459996core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2022-11-3010459996core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2022-11-3010459996bus:Director12022-12-012023-11-30104599961bus:Director12022-12-01104599961bus:Director12022-12-012023-11-30104599961bus:Director12023-11-30104599962022-12-01104599962022-12-012023-11-30104599962023-11-30

HAMPSHIRE RURAL MANAGEMENT LTD

Registered Number
10459996
(England and Wales)

Unaudited Financial Statements for the Year ended
30 November 2023

HAMPSHIRE RURAL MANAGEMENT LTD
Company Information
for the year from 1 December 2022 to 30 November 2023

Director

MARTIN, Simon

Registered Address

Unit C Anchor House School Lane
Chandler's Ford
Eastleigh
SO53 4DY

Registered Number

10459996 (England and Wales)
HAMPSHIRE RURAL MANAGEMENT LTD
Balance Sheet as at
30 November 2023

Notes

2023

2022

£

£

£

£

Fixed assets
Tangible assets35,55620,499
5,55620,499
Current assets
Debtors45,1827,731
Cash at bank and on hand1,6914,307
6,87312,038
Creditors amounts falling due within one year5(11,173)(12,276)
Net current assets (liabilities)(4,300)(238)
Total assets less current liabilities1,25620,261
Creditors amounts falling due after one year(7,667)(18,266)
Net assets(6,411)1,995
Capital and reserves
Called up share capital1,0001,000
Profit and loss account(7,411)995
Shareholders' funds(6,411)1,995
The financial statements were approved and authorised for issue by the Director on 5 April 2024, and are signed on its behalf by:
MARTIN, Simon
Director
Registered Company No. 10459996
HAMPSHIRE RURAL MANAGEMENT LTD
Notes to the Financial Statements
for the year ended 30 November 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 compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
Turnover policy
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 rendering of services.
Current taxation
Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

Straight line (years)
Plant and machinery4
Office Equipment4
Finance leases and hire purchase contracts
Assets held under finance leases which are leases where substantially all the risks and rewards of ownership of the asset have passed to the company, and hire purchase contracts are capitalised in the balance sheet. They are depreciated over the shorter of their useful lives or the term of the lease.
2.Average number of employees

20232022
Average number of employees during the year11
3.Tangible fixed assets

Total

£
Cost or valuation
At 01 December 2237,244
Additions2,666
Disposals(23,198)
At 30 November 2316,712
Depreciation and impairment
At 01 December 2216,745
Charge for year5,732
On disposals(11,321)
At 30 November 2311,156
Net book value
At 30 November 235,556
At 30 November 2220,499
4.Debtors: amounts due within one year

2023

2022

££
Trade debtors / trade receivables9917,731
Amounts owed by associates and joint ventures / participating interests4,191-
Total5,1827,731
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
5.Creditors: amounts due within one year

2023

2022

££
Trade creditors / trade payables1,067-
Bank borrowings and overdrafts4,1034,000
Amounts owed to related parties-17
Taxation and social security4,4663,870
Finance lease and HP contracts-3,299
Accrued liabilities and deferred income1,5371,090
Total11,17312,276
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
6.Obligations under finance leases

2023

2022

££
Finance lease and HP contracts-6,599
7.Directors advances, credits and guarantees

Brought forward

Amount advanced

Amount repaid

Carried forward

££££
MARTIN, Simon(17)37,24933,0414,191
(17)37,24933,0414,191