6 April 2023 false Taxfiler 2024.5 07275050business:PrivateLimitedCompanyLtd2023-04-062024-04-05 072750502023-04-05 072750502023-04-062024-04-05 07275050business:AuditExemptWithAccountantsReport2023-04-062024-04-05 07275050business:FilletedAccounts2023-04-062024-04-05 072750502024-04-05 07275050business:Director12023-04-062024-04-05 07275050business:Director22023-04-062024-04-05 07275050business:CompanySecretary12023-04-062024-04-05 07275050business:RegisteredOffice2023-04-062024-04-05 072750502023-04-05 07275050core:WithinOneYear2024-04-05 07275050core:WithinOneYear2023-04-05 07275050core:ShareCapitalcore:PreviouslyStatedAmount2024-04-05 07275050core:ShareCapitalcore:PreviouslyStatedAmount2023-04-05 07275050core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2024-04-05 07275050core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2023-04-05 07275050core:PreviouslyStatedAmount2024-04-05 07275050core:PreviouslyStatedAmount2023-04-05 07275050business:SmallEntities2023-04-062024-04-05 07275050countries:EnglandWales2023-04-062024-04-05 07275050core:LandBuildings2023-04-062024-04-05 07275050core:LandBuildings2023-04-05 07275050core:LandBuildings2024-04-05 07275050business:OrdinaryShareClass12023-04-062024-04-05 07275050business:OrdinaryShareClass12022-04-062023-04-05 072750502022-04-062023-04-05 iso4217:GBP xbrli:shares xbrli:pure
Company Registration No. 07275050 (England and Wales)
Hampton Hall Moorings Limited Unaudited accounts for the year ended 5 April 2024
Hampton Hall Moorings Limited Unaudited accounts Contents
Page
- 2 -
Hampton Hall Moorings Limited Company Information for the year ended 5 April 2024
Directors
Mr Christopher Weston Cansdale Mr David James Scott
Secretary
Mr David James Scott
Company Number
07275050 (England and Wales)
Registered Office
The Old Lodge, Latimer Road Latimer Chesham Buckinghamshire HP5 1TT
Accountants
Baker Accountancy Services Windmill Farm Business Hub Bowstridge Lane Chalfont St. Giles Bucks HP8 4RG
- 3 -
Hampton Hall Moorings Limited Statement of financial position as at 5 April 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
140,000 
140,000 
Current assets
Debtors
30 
- 
Cash at bank and in hand
36,757 
27,835 
36,787 
27,835 
Creditors: amounts falling due within one year
(3,930)
(6,826)
Net current assets
32,857 
21,009 
Net assets
172,857 
161,009 
Capital and reserves
Called up share capital
42,600 
42,600 
Profit and loss account
130,257 
118,409 
Shareholders' funds
172,857 
161,009 
For the year ending 5 April 2024 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 20 July 2024 and were signed on its behalf by
Mr Christopher Weston Cansdale Director Company Registration No. 07275050
- 4 -
Hampton Hall Moorings Limited Notes to the Accounts for the year ended 5 April 2024
1
Statutory information
Hampton Hall Moorings Limited is a private company, limited by shares, registered in England and Wales, registration number 07275050. The registered office is The Old Lodge, Latimer Road, Latimer, Chesham, Buckinghamshire, HP5 1TT.
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.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for goods supplied and services rendered, stated net of discounts and of Value Added Tax.
Tangible fixed assets and depreciation
Tangible assets are initially recorded at cost, and are subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in capital and reserves, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in capital and reserves in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in capital and reserves in respect of that asset, the excess shall be recognised in profit or loss. If there is an indication that there has been a significant change in depreciation rate, useful life or residual value of tangible assets, the depreciation is revised prospectively to reflect the new estimates. Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:
Land & buildings
Depreciation is not charged on freehold land.
- 5 -
Hampton Hall Moorings Limited Notes to the Accounts for the year ended 5 April 2024
Financial instruments
A financial asset or a financial liability is recognised only when the company becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Debt instruments are subsequently measured at amortised cost. Where investments in non-convertible preference shares and non-puttable ordinary shares or preference shares are publicly traded or their fair value can otherwise be measured reliably, the investment is subsequently measured at fair value with changes in fair value recognised in profit or loss. All other such investments are subsequently measured at cost less impairment. Other financial instruments, including derivatives, are initially recognised at fair value, unless payment for an asset is deferred beyond normal business terms or financed at a rate of interest that is not a market rate, in which case the asset is measured at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Other financial instruments are subsequently measured at fair value, with any changes recognised in profit or loss, with the exception of hedging instruments in a designated hedging relationship. Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately. For all equity instruments regardless of significance, and other financial assets that are individually significant, these are assessed individually for impairment. Other financial assets or either assessed individually or grouped on the basis of similar credit risk characteristics. Any reversals of impairment are recognised in profit or loss immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised.
Taxation
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in the statement of comprehensive income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. In this case, tax is recognised in other comprehensive income or directly in capital and reserves, respectively. 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. Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised 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 that are expected to apply to the reversal of the timing difference.
- 6 -
Hampton Hall Moorings Limited Notes to the Accounts for the year ended 5 April 2024
4
Tangible fixed assets
Land & buildings 
£ 
Cost or valuation
At cost 
At 6 April 2023
140,000 
At 5 April 2024
140,000 
Depreciation
At 5 April 2024
- 
Net book value
At 5 April 2024
140,000 
At 5 April 2023
140,000 
5
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
Trade debtors
30 
- 
6
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Taxes and social security
2,790 
5,686 
Accruals
1,140 
1,140 
3,930 
6,826 
7
Share capital
2024 
2023 
£ 
£ 
Allotted, called up and fully paid:
42,600 Ordinary shares of £1 each
42,600 
42,600 
8
Transactions with related parties
The company received income of £33,036 (2023: £33,036) from the C W Cansdale Settlement, also known as the Hampton Hall Farm Trust, of which Mr D J Scott, a Director of the Company, is a Trustee. Mr Christopher Cansdale, a Director of the Company, invoiced £Nil (2023: £1,500) as a fee for Director's services. Mr David Scott, a Director of the Company, similarly invoiced £Nil (2023: £1,500) as a fee for Director's services.
9
Average number of employees
During the year the average number of employees was 2 (2023: 2).
- 7 -