2022-12-012023-11-302023-11-30falseSC075314HAMPAD LIMITED2024-08-2841100iso4217:GBPxbrli:pureSC0753142022-12-01SC0753142023-11-30SC0753142022-12-012023-11-30SC0753142021-11-28SC0753142022-11-30SC0753142021-11-282022-11-30SC075314bus:SmallEntities2022-12-012023-11-30SC075314bus:AuditExempt-NoAccountantsReport2022-12-012023-11-30SC075314bus:FullAccounts2022-12-012023-11-30SC075314bus:PrivateLimitedCompanyLtd2022-12-012023-11-30SC075314core:WithinOneYear2023-11-30SC075314core:AfterOneYear2023-11-30SC075314core:WithinOneYear2022-11-30SC075314core:AfterOneYear2022-11-30SC075314core:ShareCapital2023-11-30SC075314core:SharePremium2023-11-30SC075314core:RevaluationReserve2023-11-30SC075314core:OtherReservesSubtotal2023-11-30SC075314core:RetainedEarningsAccumulatedLosses2023-11-30SC075314core:ShareCapital2022-11-30SC075314core:SharePremium2022-11-30SC075314core:RevaluationReserve2022-11-30SC075314core:OtherReservesSubtotal2022-11-30SC075314core:RetainedEarningsAccumulatedLosses2022-11-30SC075314core:LandBuildings2023-11-30SC075314core:PlantMachinery2023-11-30SC075314core:Vehicles2023-11-30SC075314core:FurnitureFittings2023-11-30SC075314core:OfficeEquipment2023-11-30SC075314core:NetGoodwill2023-11-30SC075314core:IntangibleAssetsOtherThanGoodwill2023-11-30SC075314core:ListedExchangeTraded2023-11-30SC075314core:UnlistedNon-exchangeTraded2023-11-30SC075314core:LandBuildings2022-11-30SC075314core:PlantMachinery2022-11-30SC075314core:Vehicles2022-11-30SC075314core:FurnitureFittings2022-11-30SC075314core:OfficeEquipment2022-11-30SC075314core:NetGoodwill2022-11-30SC075314core:IntangibleAssetsOtherThanGoodwill2022-11-30SC075314core:ListedExchangeTraded2022-11-30SC075314core:UnlistedNon-exchangeTraded2022-11-30SC075314core:LandBuildings2022-12-012023-11-30SC075314core:PlantMachinery2022-12-012023-11-30SC075314core:Vehicles2022-12-012023-11-30SC075314core:FurnitureFittings2022-12-012023-11-30SC075314core:OfficeEquipment2022-12-012023-11-30SC075314core:NetGoodwill2022-12-012023-11-30SC075314core:IntangibleAssetsOtherThanGoodwill2022-12-012023-11-30SC075314core:ListedExchangeTraded2022-12-012023-11-30SC075314core:UnlistedNon-exchangeTraded2022-12-012023-11-30SC075314core:MoreThanFiveYears2022-12-012023-11-30SC075314core:Non-currentFinancialInstruments2023-11-30SC075314core:Non-currentFinancialInstruments2022-11-30SC075314dpl:CostSales2022-12-012023-11-30SC075314dpl:DistributionCosts2022-12-012023-11-30SC075314core:LandBuildings2022-12-012023-11-30SC075314core:PlantMachinery2022-12-012023-11-30SC075314core:Vehicles2022-12-012023-11-30SC075314core:FurnitureFittings2022-12-012023-11-30SC075314core:OfficeEquipment2022-12-012023-11-30SC075314dpl:AdministrativeExpenses2022-12-012023-11-30SC075314core:NetGoodwill2022-12-012023-11-30SC075314core:IntangibleAssetsOtherThanGoodwill2022-12-012023-11-30SC075314dpl:GroupUndertakings2022-12-012023-11-30SC075314dpl:ParticipatingInterests2022-12-012023-11-30SC075314dpl:GroupUndertakingscore:ListedExchangeTraded2022-12-012023-11-30SC075314core:ListedExchangeTraded2022-12-012023-11-30SC075314dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2022-12-012023-11-30SC075314core:UnlistedNon-exchangeTraded2022-12-012023-11-30SC075314dpl:CostSales2021-11-282022-11-30SC075314dpl:DistributionCosts2021-11-282022-11-30SC075314core:LandBuildings2021-11-282022-11-30SC075314core:PlantMachinery2021-11-282022-11-30SC075314core:Vehicles2021-11-282022-11-30SC075314core:FurnitureFittings2021-11-282022-11-30SC075314core:OfficeEquipment2021-11-282022-11-30SC075314dpl:AdministrativeExpenses2021-11-282022-11-30SC075314core:NetGoodwill2021-11-282022-11-30SC075314core:IntangibleAssetsOtherThanGoodwill2021-11-282022-11-30SC075314dpl:GroupUndertakings2021-11-282022-11-30SC075314dpl:ParticipatingInterests2021-11-282022-11-30SC075314dpl:GroupUndertakingscore:ListedExchangeTraded2021-11-282022-11-30SC075314core:ListedExchangeTraded2021-11-282022-11-30SC075314dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2021-11-282022-11-30SC075314core:UnlistedNon-exchangeTraded2021-11-282022-11-30SC075314core:NetGoodwill2023-11-30SC075314core:IntangibleAssetsOtherThanGoodwill2023-11-30SC075314core:LandBuildings2023-11-30SC075314core:PlantMachinery2023-11-30SC075314core:Vehicles2023-11-30SC075314core:FurnitureFittings2023-11-30SC075314core:OfficeEquipment2023-11-30SC075314core:AfterOneYear2023-11-30SC075314core:WithinOneYear2023-11-30SC075314core:ListedExchangeTraded2023-11-30SC075314core:UnlistedNon-exchangeTraded2023-11-30SC075314core:ShareCapital2023-11-30SC075314core:SharePremium2023-11-30SC075314core:RevaluationReserve2023-11-30SC075314core:OtherReservesSubtotal2023-11-30SC075314core:RetainedEarningsAccumulatedLosses2023-11-30SC075314core:NetGoodwill2022-11-30SC075314core:IntangibleAssetsOtherThanGoodwill2022-11-30SC075314core:LandBuildings2022-11-30SC075314core:PlantMachinery2022-11-30SC075314core:Vehicles2022-11-30SC075314core:FurnitureFittings2022-11-30SC075314core:OfficeEquipment2022-11-30SC075314core:AfterOneYear2022-11-30SC075314core:WithinOneYear2022-11-30SC075314core:ListedExchangeTraded2022-11-30SC075314core:UnlistedNon-exchangeTraded2022-11-30SC075314core:ShareCapital2022-11-30SC075314core:SharePremium2022-11-30SC075314core:RevaluationReserve2022-11-30SC075314core:OtherReservesSubtotal2022-11-30SC075314core:RetainedEarningsAccumulatedLosses2022-11-30SC075314core:NetGoodwill2021-11-28SC075314core:IntangibleAssetsOtherThanGoodwill2021-11-28SC075314core:LandBuildings2021-11-28SC075314core:PlantMachinery2021-11-28SC075314core:Vehicles2021-11-28SC075314core:FurnitureFittings2021-11-28SC075314core:OfficeEquipment2021-11-28SC075314core:AfterOneYear2021-11-28SC075314core:WithinOneYear2021-11-28SC075314core:ListedExchangeTraded2021-11-28SC075314core:UnlistedNon-exchangeTraded2021-11-28SC075314core:ShareCapital2021-11-28SC075314core:SharePremium2021-11-28SC075314core:RevaluationReserve2021-11-28SC075314core:OtherReservesSubtotal2021-11-28SC075314core:RetainedEarningsAccumulatedLosses2021-11-28SC075314core:AfterOneYear2022-12-012023-11-30SC075314core:WithinOneYear2022-12-012023-11-30SC075314core:Non-currentFinancialInstrumentscore:CostValuation2022-12-012023-11-30SC075314core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2022-12-012023-11-30SC075314core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2022-12-012023-11-30SC075314core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2022-12-012023-11-30SC075314core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2022-12-012023-11-30SC075314core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2022-12-012023-11-30SC075314core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2022-12-012023-11-30SC075314core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2022-12-012023-11-30SC075314core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2022-12-012023-11-30SC075314core:Non-currentFinancialInstrumentscore:CostValuation2023-11-30SC075314core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2023-11-30SC075314core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2023-11-30SC075314core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2023-11-30SC075314core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2023-11-30SC075314core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2023-11-30SC075314core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2023-11-30SC075314core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2023-11-30SC075314core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2023-11-30SC075314core:Non-currentFinancialInstrumentscore:CostValuation2022-11-30SC075314core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2022-11-30SC075314core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2022-11-30SC075314core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2022-11-30SC075314core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2022-11-30SC075314core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2022-11-30SC075314core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2022-11-30SC075314core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2022-11-30SC075314core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2022-11-30SC075314bus:Director12022-12-012023-11-30SC075314bus:Director22022-12-012023-11-30

HAMPAD LIMITED

Registered Number
SC075314
(Scotland)

Unaudited Financial Statements for the Year ended
30 November 2023

HAMPAD LIMITED
Company Information
for the year from 1 December 2022 to 30 November 2023

Directors

Thomas Muir
George Muir

Company Secretary

George Muir

Registered Address

Den Road
Kirkcaldy
Fife
KY1 2ER

Registered Number

SC075314 (Scotland)
HAMPAD LIMITED
Balance Sheet as at
30 November 2023

Notes

2023

2022

£

£

£

£

Fixed assets
Investment property3788,425788,425
788,425788,425
Current assets
Debtors46,2814,556
Cash at bank and on hand4,2903,598
10,5718,154
Creditors amounts falling due within one year5(168,774)(158,638)
Net current assets (liabilities)(158,203)(150,484)
Total assets less current liabilities630,222637,941
Creditors amounts falling due after one year6(177,851)(167,270)
Provisions for liabilities(21,757)(21,757)
Net assets430,614448,914
Capital and reserves
Called up share capital22
Other reserves114,511114,511
Profit and loss account316,101334,401
Shareholders' funds430,614448,914
The financial statements were approved and authorised for issue by the Board of Directors on 28 August 2024, and are signed on its behalf by:
Thomas Muir
Director
Registered Company No. SC075314
HAMPAD LIMITED
Notes to the Financial Statements
for the year ended 30 November 2023

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in Scotland. 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.
Going concern
These financial statements have been prepared on a going concern basis despite the net current liability position. The directors have guaranteed their continued support and have confirmed they will not withdraw their loan accounts to the detriment of any other creditor. Therefore it is appropriate to prepare these financial statements on a going concern basis.
Current 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.
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.
2.Average number of employees

20232022
Average number of employees during the year22
3.Investment property
The investment properties were valued by the directors on 27 November 2014.

£
Fair value at 01 December 22788,425
At 30 November 23788,425
4.Debtors: amounts due within one year

2023

2022

££
Other debtors4,4473,990
Deferred tax asset, debtors1,834566
Total6,2814,556
5.Creditors: amounts due within one year

2023

2022

££
Trade creditors / trade payables-1,509
Other creditors167,033154,632
Accrued liabilities and deferred income1,7412,497
Total168,774158,638
6.Creditors: amounts due after one year

2023

2022

££
Bank borrowings and overdrafts4,7797,092
Other creditors173,072160,178
Total177,851167,270