2023-01-012023-12-312023-12-31false12938383HAMM ENTERPRISES 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HAMM ENTERPRISES LTD

Registered Number
12938383
(England and Wales)

Unaudited Financial Statements for the Year ended
31 December 2023

HAMM ENTERPRISES LTD
Company Information
for the year from 1 January 2023 to 31 December 2023

Directors

HAMM, Adar
HAMM, Hagit

Registered Address

2 Norbury Close
Chandler's Ford
Eastleigh
SO53 1PZ

Registered Number

12938383 (England and Wales)
HAMM ENTERPRISES LTD
Balance Sheet as at
31 December 2023

Notes

2023

2022

£

£

£

£

Fixed assets
Tangible assets3437,647318,486
Investments42,0002,000
439,647320,486
Current assets
Debtors55,368-
Cash at bank and on hand54255,042
5,91055,042
Creditors amounts falling due within one year6(175,148)(269,596)
Net current assets (liabilities)(169,238)(214,554)
Total assets less current liabilities270,409105,932
Net assets270,409105,932
Capital and reserves
Called up share capital1,0001,000
Profit and loss account269,409104,932
Shareholders' funds270,409105,932
The financial statements were approved and authorised for issue by the Board of Directors on 13 August 2024, and are signed on its behalf by:
HAMM, Adar
Director
HAMM, Hagit
Director

Registered Company No. 12938383
HAMM ENTERPRISES LTD
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.
Functional and presentation currency
The financial statements are presented in sterling and this is the functional currency of the company.
Revenue from rendering of services
Revenue 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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
Dividend income
Dividend income is recognised when the right to receive payment is established.
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:
Investments
Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.
2.Average number of employees

20232022
Average number of employees during the year22
3.Tangible fixed assets

Total

£
Cost or valuation
At 01 January 23318,486
Additions119,161
At 31 December 23437,647
Net book value
At 31 December 23437,647
At 31 December 22318,486
4.Fixed asset investments

Total

£
Cost or valuation
At 01 January 232,000
At 31 December 232,000
Net book value
At 31 December 232,000
At 31 December 222,000
5.Debtors: amounts due within one year

2023

2022

££
Amounts owed by group undertakings4,868-
Other debtors500-
Total5,368-
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.
6.Creditors: amounts due within one year

2023

2022

££
Amounts owed to related parties172,313266,315
Taxation and social security1,9112,531
Accrued liabilities and deferred income924750
Total175,148269,596
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.
7.Directors advances, credits and guarantees

Brought forward

Amount advanced

Amount repaid

Carried forward

££££
HAMM, Adar(255,408)89,708624(166,324)
(255,408)89,708624(166,324)