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REGISTERED NUMBER: 10514078 (England and Wales)















HOOPER-NASH DEVELOPMENTS LTD

Unaudited Financial Statements

for the Year Ended 31 October 2023






HOOPER-NASH DEVELOPMENTS LTD (REGISTERED NUMBER: 10514078)






Contents of the Financial Statements
for the Year Ended 31 October 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


HOOPER-NASH DEVELOPMENTS LTD

Company Information
for the Year Ended 31 October 2023







DIRECTORS: R Hooper-Nash
G Hooper-Nash





REGISTERED OFFICE: Highdale House
7 Centre Court
Treforest Industrial Estate
Pontypridd
Rhondda Cynon Taff
CF37 5YR





REGISTERED NUMBER: 10514078 (England and Wales)





ACCOUNTANTS: O'Brien and Partners
Accountants & Business Advisors
Highdale House
7 Centre Court
Treforest Industrial Estate
Pontypridd
Rhondda Cynon Taff
CF37 5YR

HOOPER-NASH DEVELOPMENTS LTD (REGISTERED NUMBER: 10514078)

Balance Sheet
31 October 2023

31.10.23 31.10.22
Notes £    £    £    £   
FIXED ASSETS
Investments 4 130,000 130,000
Investment property 5 197,563 197,563
327,563 327,563

CURRENT ASSETS
Debtors 6 369,533 295,839
Cash in hand 100 100
369,633 295,939
CREDITORS
Amounts falling due within one year 7 572,425 505,393
NET CURRENT LIABILITIES (202,792 ) (209,454 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

124,771

118,109

CREDITORS
Amounts falling due after more than one year 8 121,331 130,416
NET ASSETS/(LIABILITIES) 3,440 (12,307 )

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 3,340 (12,407 )
3,440 (12,307 )

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 October 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 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 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 30 July 2024 and were signed on its behalf by:





G Hooper-Nash - Director


HOOPER-NASH DEVELOPMENTS LTD (REGISTERED NUMBER: 10514078)

Notes to the Financial Statements
for the Year Ended 31 October 2023

1. STATUTORY INFORMATION

Hooper-Nash Developments 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.

The presentation currency of the financial statements is the Pound Sterling (£).


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 is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

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

Investment property
Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

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
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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2022 - NIL ) .

4. FIXED ASSET INVESTMENTS
Shares in
group
undertakings
£   
COST
At 1 November 2022
and 31 October 2023 130,000
NET BOOK VALUE
At 31 October 2023 130,000
At 31 October 2022 130,000

HOOPER-NASH DEVELOPMENTS LTD (REGISTERED NUMBER: 10514078)

Notes to the Financial Statements - continued
for the Year Ended 31 October 2023

5. INVESTMENT PROPERTY
Total
£   
FAIR VALUE
At 1 November 2022
and 31 October 2023 197,563
NET BOOK VALUE
At 31 October 2023 197,563
At 31 October 2022 197,563

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.10.23 31.10.22
£    £   
Other debtors 369,533 295,839

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.10.23 31.10.22
£    £   
Bank loans and overdrafts 9,224 8,780
Trade creditors 1,040 1,848
Amounts owed to participating interests 425,161 309,780
Amounts owed to associates 19,000 101,985
Other creditors 118,000 83,000
572,425 505,393

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
31.10.23 31.10.22
£    £   
Bank loans 121,331 130,416

Amounts falling due in more than five years:

Repayable by instalments
Bank loans more 5 yr by instal 80,909 91,662

9. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31 October 2023 and 31 October 2022:

31.10.23 31.10.22
£    £   
R Hooper-Nash and G Hooper-Nash
Balance outstanding at start of year 12,540 (9,263 )
Amounts advanced 58,301 27,739
Amounts repaid (155 ) (5,936 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 70,686 12,540