Company registration number 04893096 (England and Wales)
Hepworth International Limited
UNAUDITED FINANCIAL STATEMENTS
for the year ended 31 January 2024
PAGES FOR FILING WITH REGISTRAR
Hepworth International Limited
Contents
Page
Statement of financial position
1 - 2
Notes to the financial statements
3 - 5
Hepworth International Limited
Statement of financial position
as at 31 January 2024
- 1 -
2024
2023
Notes
£
£
£
£
Fixed assets
Tangible assets
3
5,999
6,609
Current assets
Stocks
290,574
253,217
Debtors
9,306
15,482
Cash at bank and in hand
22,541
156,088
322,421
424,787
Creditors: amounts falling due within one year
(320,947)
(324,933)
Net current assets
1,474
99,854
Total assets less current liabilities
7,473
106,463
Creditors: amounts falling due after more than one year
(45,353)
(149,353)
Net liabilities
(37,880)
(42,890)
Capital and reserves
Called up share capital
1
1
Profit and loss reserves
(37,881)
(42,891)
Total equity
(37,880)
(42,890)
Hepworth International Limited
Statement of financial position (continued)
as at 31 January 2024
- 2 -

For the financial year ended 31 January 2024 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 of its financial statements for the year in question in accordance with section 476.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with section 444 of the Companies Act 2006, all of the members of the company have consented to the preparation of abridged financial statements pursuant to paragraph 1A of Schedule 1 to the Small Companies and Groups (Accounts and Directors’ Report) Regulations (SI 2008/409)(b).

The director of the company has elected not to include a copy of the income statement within the financial statements.true

The financial statements were approved and signed by the director and authorised for issue on 14 October 2024
S Hepworth
Director
Company registration number 04893096 (England and Wales)
Hepworth International Limited
Notes to the financial statements
for the year ended 31 January 2024
- 3 -
1
Accounting policies
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

Going concern

At the time of approving the financial statements, the director has a reasonable expectation that through his continued support the company is able to continue trading. Thus the director continues to adopt the going concern basis of accounting in preparing the financial statements.

Turnover

Turnover represents the fair value of the consideration received for goods and services provided in the normal course of business, and is shown net of VAT. Turnover is recognised upon the provision of goods and services.

Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost less depreciation.

Depreciation is recognised so as to write off the cost of assets less their residual values over their useful lives on the following bases:

Leasehold improvements
20% straightline basis
Plant and machinery
25% reducing balance
Fixtures, fittings & equipment
33.3% straightline basis
Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the stocks to their present location and condition.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2024
2023
Number
Number
Total
1
1
Hepworth International Limited
Notes to the financial statements (continued)
for the year ended 31 January 2024
- 4 -
3
Tangible fixed assets
Leasehold improvements
Plant and machinery
Fixtures, fittings & equipment
Total
£
£
£
£
Cost
At 1 February 2023
13,118
64,351
4,500
81,969
Additions
-
0
4,000
-
0
4,000
At 31 January 2024
13,118
68,351
4,500
85,969
Depreciation and impairment
At 1 February 2023
9,594
63,428
2,338
75,360
Depreciation charged in the year
2,624
731
1,255
4,610
At 31 January 2024
12,218
64,159
3,593
79,970
Carrying amount
At 31 January 2024
900
4,192
907
5,999
At 31 January 2023
3,524
923
2,162
6,609
Hepworth International Limited
Notes to the financial statements (continued)
for the year ended 31 January 2024
- 5 -
4
Company information

Hepworth International Limited is a private company limited by shares incorporated in England and Wales. The registered office is West House, King Cross Road, Halifax, West Yorkshire, HX1 1EB.

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