2023-01-012023-12-312023-12-31false01382400EARL HOPPER 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EARL HOPPER LIMITED

Registered Number
01382400
(England and Wales)

Unaudited Financial Statements for the Year ended
31 December 2023

EARL HOPPER LIMITED
Company Information
for the year from 1 January 2023 to 31 December 2023

Directors

Dr E Hopper
Miss C Hopper

Company Secretary

HOPPER, Cicely

Registered Address

Morton House
80a Victoria Street
St Albans
AL1 3XH

Registered Number

01382400 (England and Wales)
EARL HOPPER LIMITED
Balance Sheet as at
31 December 2023

Notes

2023

2022

£

£

£

£

Fixed assets
Tangible assets33,2052,445
3,2052,445
Current assets
Debtors702,449657,057
Cash at bank and on hand55,26094,856
757,709751,913
Creditors amounts falling due within one year4(89,376)(128,244)
Net current assets (liabilities)668,333623,669
Total assets less current liabilities671,538626,114
Net assets671,538626,114
Capital and reserves
Called up share capital110110
Profit and loss account671,428626,004
Shareholders' funds671,538626,114
The financial statements were approved and authorised for issue by the Board of Directors on 29 July 2024, and are signed on its behalf by:
Dr E Hopper
Director
Registered Company No. 01382400
EARL HOPPER LIMITED
Notes to the Financial Statements
for the year ended 31 December 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 represents the total amount of fees receivable by the Company.
Revenue from sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.
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.
Deferred tax
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
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:
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 year33
3.Tangible fixed assets

Vehicles

Fixtures & fittings

Office Equipment

Total

££££
Cost or valuation
At 01 January 2323,4892,6391,53127,659
Additions-1,921-1,921
Disposals-(1,243)-(1,243)
At 31 December 2323,4893,3171,53128,337
Depreciation and impairment
At 01 January 2321,7262,4681,02025,214
Charge for year4414915111,443
On disposals-(1,525)-(1,525)
At 31 December 2322,1671,4341,53125,132
Net book value
At 31 December 231,3221,883-3,205
At 31 December 221,7631715112,445
4.Creditors: amounts due within one year

2023

2022

££
Taxation and social security19,48628,358
Other creditors55,49067,661
Accrued liabilities and deferred income14,40032,225
Total89,376128,244
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.