2022-11-012023-10-312023-10-31false04577766Hampshire Boulevard 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Hampshire Boulevard Limited

Registered Number
04577766
(England and Wales)

Unaudited Financial Statements for the Year ended
31 October 2023

Hampshire Boulevard Limited
Company Information
for the year from 1 November 2022 to 31 October 2023

Directors

M S Black
C L Parker

Company Secretary

M S Black

Registered Address

8 Spur Road
Cosham
Portsmouth
PO6 3EB

Registered Number

04577766 (England and Wales)
Hampshire Boulevard Limited
Balance Sheet as at
31 October 2023

Notes

2023

2022

£

£

£

£

Fixed assets
Tangible assets4473,056478,337
473,056478,337
Current assets
Stocks53,5003,878
Cash at bank and on hand55,208115,480
58,708119,358
Creditors amounts falling due within one year6(112,152)(144,829)
Net current assets (liabilities)(53,444)(25,471)
Total assets less current liabilities419,612452,866
Creditors amounts falling due after one year7(148,939)(172,390)
Net assets270,673280,476
Capital and reserves
Called up share capital2121
Profit and loss account270,652280,455
Shareholders' funds270,673280,476
The financial statements were approved and authorised for issue by the Board of Directors on 30 July 2024, and are signed on its behalf by:
C L Parker
Director
M S Black
Director

Registered Company No. 04577766
Hampshire Boulevard Limited
Notes to the Financial Statements
for the year ended 31 October 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.
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.
Employee benefits
Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Intangible assets
Intangible assets are stated at cost less accumulated amortisation and accumulated impairment losses. The assets are reviewed for impairment if the above factors indicate that the carrying amount may be impaired. Amortisation is included in 'administrative expenses' in the profit and loss account.
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

20232022
Average number of employees during the year1515
3.Intangible assets

Other

Total

££
Cost or valuation
At 01 November 2220,00020,000
At 31 October 2320,00020,000
Amortisation and impairment
At 01 November 2220,00020,000
At 31 October 2320,00020,000
Net book value
At 31 October 23--
At 31 October 22--
4.Tangible fixed assets

Land & buildings

Vehicles

Fixtures & fittings

Total

££££
Cost or valuation
At 01 November 22417,16510,995265,452693,612
Additions--4,2224,222
At 31 October 23417,16510,995269,674697,834
Depreciation and impairment
At 01 November 22-10,921204,354215,275
Charge for year-129,4919,503
At 31 October 23-10,933213,845224,778
Net book value
At 31 October 23417,1656255,829473,056
At 31 October 22417,1657461,098478,337
5.Stocks

2023

2022

££
Finished goods3,5003,878
Total3,5003,878
6.Creditors: amounts due within one year

2023

2022

££
Trade creditors / trade payables6,10720,326
Bank borrowings and overdrafts53,40065,602
Taxation and social security51,19557,552
Accrued liabilities and deferred income1,4501,349
Total112,152144,829
7.Creditors: amounts due after one year

2023

2022

££
Bank borrowings and overdrafts148,939172,390
Total148,939172,390