1 December 2022 false No description of principal activity Taxfiler 2024.4 4511903business:PrivateLimitedCompanyLtd2022-12-012023-11-30 45119032022-11-30 45119032022-12-012023-11-30 4511903business:AuditExempt-NoAccountantsReport2022-12-012023-11-30 4511903business:FilletedAccounts2022-12-012023-11-30 45119032023-11-30 45119032022-11-30 4511903core:WithinOneYear2023-11-30 4511903core:WithinOneYear2022-11-30 4511903core:AfterOneYear2023-11-30 4511903core:AfterOneYear2022-11-30 4511903core:ShareCapitalcore:PreviouslyStatedAmount2023-11-30 4511903core:ShareCapitalcore:PreviouslyStatedAmount2022-11-30 4511903core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2023-11-30 4511903core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2022-11-30 4511903core:PreviouslyStatedAmount2023-11-30 4511903core:PreviouslyStatedAmount2022-11-30 4511903business:SmallEntities2022-12-012023-11-30 4511903business:Director22022-12-012023-11-30 4511903countries:EnglandWales2022-12-012023-11-30 4511903business:RegisteredOffice2022-12-012023-11-30 4511903core:PlantMachinery2022-12-012023-11-30 4511903core:MotorVehicles2022-12-012023-11-30 4511903core:ComputerEquipment2022-12-012023-11-30 4511903core:IntangibleAssetsOtherThanGoodwill2022-11-30 4511903core:IntangibleAssetsOtherThanGoodwill2023-11-30 4511903core:PlantMachinery2022-11-30 4511903core:MotorVehicles2022-11-30 4511903core:ComputerEquipment2022-11-30 4511903core:PlantMachinery2023-11-30 4511903core:MotorVehicles2023-11-30 4511903core:ComputerEquipment2023-11-30 45119032021-12-012022-11-30 iso4217:GBP xbrli:pure
Company Registration No. 4511903 (England and Wales)
HOOPER BROS LIMITED Unaudited accounts for the year ended 30 November 2023
HOOPER BROS LIMITED Unaudited accounts Contents
Page
- 2 -
HOOPER BROS LIMITED Statement of financial position as at 30 November 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Intangible assets
6,399 
6,399 
Tangible assets
23,091 
22,065 
29,490 
28,464 
Current assets
Debtors
55,615 
144,275 
Cash at bank and in hand
275,541 
167,616 
331,156 
311,891 
Creditors: amounts falling due within one year
(289,657)
(265,567)
Net current assets
41,499 
46,324 
Total assets less current liabilities
70,989 
74,788 
Creditors: amounts falling due after more than one year
(31,666)
(37,095)
Provisions for liabilities
Deferred tax
(5,773)
(4,641)
Net assets
33,550 
33,052 
Capital and reserves
Called up share capital
4 
4 
Profit and loss account
33,546 
33,048 
Shareholders' funds
33,550 
33,052 
For the year ending 30 November 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 26 July 2024 and were signed on its behalf by
Roger John HOOPER Director Company Registration No. 4511903
- 3 -
HOOPER BROS LIMITED Notes to the Accounts for the year ended 30 November 2023
1
Statutory information
HOOPER BROS LIMITED is a private company, limited by shares, registered in England and Wales, registration number 4511903. The registered office is 38 QUEEN EMMAS DYKE , , WITNEY, OX28 4DU, ENGLAND.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. 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.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
25% on reducing balance
Motor vehicles
25% on reducing balance
Computer equipment
25% on reducing balance
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
Leased assets
Assets held under finance leases and hire purchase contracts are capitalised and depreciated over their useful lives. The corresponding lease or hire purchase obligation is treated in the balance sheet as a liability. The interest element of rental obligations is charged to the profit and loss account over the period of the lease at a constant proportion of the outstanding balance of capital repayments.
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
- 4 -
HOOPER BROS LIMITED Notes to the Accounts for the year ended 30 November 2023
4
Intangible fixed assets
Other 
£ 
Cost
At 1 December 2022
6,399 
At 30 November 2023
6,399 
Amortisation
At 1 December 2022
- 
At 30 November 2023
- 
Net book value
At 30 November 2023
6,399 
At 30 November 2022
6,399 
5
Tangible fixed assets
Plant & machinery 
Motor vehicles 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 December 2022
15,880 
96,273 
19,941 
132,094 
Additions
- 
6,475 
2,256 
8,731 
At 30 November 2023
15,880 
102,748 
22,197 
140,825 
Depreciation
At 1 December 2022
13,862 
78,363 
17,804 
110,029 
Charge for the year
505 
6,099 
1,101 
7,705 
At 30 November 2023
14,367 
84,462 
18,905 
117,734 
Net book value
At 30 November 2023
1,513 
18,286 
3,292 
23,091 
At 30 November 2022
2,018 
17,910 
2,137 
22,065 
6
Debtors
2023 
2022 
£ 
£ 
Amounts falling due within one year
Trade debtors
49,073 
138,238 
Amounts due from group undertakings etc.
- 
6,037 
Other debtors
6,542 
- 
55,615 
144,275 
7
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
VAT
62,886 
25,100 
Trade creditors
10,341 
7,509 
Taxes and social security
37,751 
17,059 
Loans from directors
172,854 
210,244 
Accruals
5,825 
5,655 
289,657 
265,567 
- 5 -
HOOPER BROS LIMITED Notes to the Accounts for the year ended 30 November 2023
8
Creditors: amounts falling due after more than one year
2023 
2022 
£ 
£ 
Bank loans
31,666 
37,095 
9
Average number of employees
During the year the average number of employees was 4 (2022: 4).
- 6 -