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Registered number: 08543381
Hampleton Limited
Financial Statements
For The Year Ended 31 December 2023
Lsd Accountants Ltd
Chartered Accountants
23 Stockwood Business Park
Redditch
Worcestershire
B96 6SX
Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 08543381
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 5 - 28,945
- 28,945
CURRENT ASSETS
Debtors 6 42,719 217,584
Investments 7 - 48,360
Cash at bank and in hand 896,743 967,966
939,462 1,233,910
Creditors: Amounts Falling Due Within One Year 8 (845,392 ) (490,043 )
NET CURRENT ASSETS (LIABILITIES) 94,070 743,867
TOTAL ASSETS LESS CURRENT LIABILITIES 94,070 772,812
PROVISIONS FOR LIABILITIES
Deferred Taxation - (5,499 )
NET ASSETS 94,070 767,313
CAPITAL AND RESERVES
Called up share capital 9 106 106
Share premium account 2,034 2,034
Fair Value Reserve - 26,779
Profit and Loss Account 91,930 738,394
SHAREHOLDERS' FUNDS 94,070 767,313
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Page 2
For the year ending 31 December 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges her 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mrs Joanne Goodson
Director
30/04/2024
The notes on pages 3 to 6 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Hampleton Limited is a private company, limited by shares, incorporated in England & Wales, registered number 08543381 . The registered office is 17 Woodstock Street, London, W1C 2AJ.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Going Concern Disclosure
The directors believe that the going concern basis is not appropriate as the directors intend to cease trading as at 31 December 2023.
2.3. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the rendering of services.
Rendering of services
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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.4. Intangible Fixed Assets and Amortisation - Other Intangible
Intangible assets acquired separately from a business are recognised at cost and are subsequently measured at cost less accumulated amortisation and accumulated impairment losses.

Intangible assets acquired on business combinations are recognised separately from goodwill at the acquisition date where it is probable that the expected future economic benefits that are attributable to the asset will flow to the entity and the fair value of the asset can be measured reliably; the intangible asset arises from contractual or other legal rights; and the intangible asset is separable from the entity.

Amortisation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives.
2.5. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Fixtures & Fittings 25% reducing balance basis
2.6. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
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2.7. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and asset reflects the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
2.8. Debtors
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
2.9. Creditors
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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 7 (2022: 12)
7 12
4. Intangible Assets
Other
£
Cost
As at 1 January 2023 38,062
Disposals (36,593 )
As at 31 December 2023 1,469
Amortisation
As at 1 January 2023 38,062
Disposals (36,593 )
As at 31 December 2023 1,469
Net Book Value
As at 31 December 2023 -
As at 1 January 2023 -
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5. Tangible Assets
Fixtures & Fittings
£
Cost
As at 1 January 2023 79,537
Disposals (79,537 )
Depreciation
As at 1 January 2023 50,592
Provided during the period 5,410
Disposals (56,002 )
As at 31 December 2023 -
Net Book Value
As at 31 December 2023 -
As at 1 January 2023 28,945
6. Debtors
2023 2022
£ £
Due within one year
Trade debtors 6,719 79,581
Prepayments and accrued income - 92,875
Other debtors 36,000 37,687
VAT - 7,441
42,719 217,584
7. Current Asset Investments
2023 2022
£ £
Unlisted investments - 48,360
- 48,360
8. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 22,672 39,118
Corporation tax 68,644 164,029
Other taxes and social security 596 21,402
VAT 398 -
Other creditors 564,000 2,517
Pension liability 113 -
Accruals and deferred income 167,684 226,385
Director's loan account 21,285 -
Amounts owed to group undertakings - Germany : Hampelton Partners - 36,592
845,392 490,043
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9. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 106 106
Page 6