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Company Registration No. 04664181 (England and Wales)
HAMMERTON CARS LIMITED Unaudited accounts for the year ended 31 March 2024
HAMMERTON CARS LIMITED Unaudited accounts Contents
Page
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HAMMERTON CARS LIMITED Company Information for the year ended 31 March 2024
Directors
Mr G N Lund Mrs J A Lund
Secretary
Mr G N Lund
Company Number
04664181 (England and Wales)
Registered Office
10 Claro Court Business Centre Claro Road Harrogate North Yorkshire HG1 4BA
Accountants
John Shackleton & Co Ltd, 10 Claro Court Business Centre Claro Road Harrogate North Yorkshire HG1 4BA
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HAMMERTON CARS LIMITED Statement of financial position as at 31 March 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
5,829 
7,997 
Current assets
Inventories
61,250 
63,950 
Debtors
1,791 
4,413 
Cash at bank and in hand
19,467 
43,980 
82,508 
112,343 
Creditors: amounts falling due within one year
(53,270)
(113,793)
Net current assets/(liabilities)
29,238 
(1,450)
Net assets
35,067 
6,547 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
34,967 
6,447 
Shareholders' funds
35,067 
6,547 
For the year ending 31 March 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 15 November 2024 and were signed on its behalf by
Mr G N Lund Director Company Registration No. 04664181
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HAMMERTON CARS LIMITED Notes to the Accounts for the year ended 31 March 2024
1
Statutory information
HAMMERTON CARS LIMITED is a private company, limited by shares, registered in England and Wales, registration number 04664181. The registered office is 10 Claro Court Business Centre, Claro Road, Harrogate, North Yorkshire, HG1 4BA.
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 represents the value, net of VAT and discounts, of goods provided to customers and work carried out in respect of services provided to customers.
Tangible fixed assets policy
Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Land & buildings
4% on cost
Plant & machinery
33% on cost
Fixtures & fittings
25% on cost
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight basis over their estimated useful economic lives. Impairment of intangible fixed assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable.
4
Intangible fixed assets
Goodwill 
£ 
Cost
At 1 April 2023
85,000 
At 31 March 2024
85,000 
Amortisation
At 1 April 2023
85,000 
At 31 March 2024
85,000 
Net book value
At 31 March 2024
- 
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HAMMERTON CARS LIMITED Notes to the Accounts for the year ended 31 March 2024
5
Tangible fixed assets
Land & buildings 
Plant & machinery 
Fixtures & fittings 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 April 2023
12,000 
39,349 
36,083 
87,432 
Additions
- 
600 
- 
600 
At 31 March 2024
12,000 
39,949 
36,083 
88,032 
Depreciation
At 1 April 2023
6,720 
37,741 
34,974 
79,435 
Charge for the year
480 
1,809 
479 
2,768 
At 31 March 2024
7,200 
39,550 
35,453 
82,203 
Net book value
At 31 March 2024
4,800 
399 
630 
5,829 
At 31 March 2023
5,280 
1,608 
1,109 
7,997 
6
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
Trade debtors
1,791 
4,413 
7
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
VAT
2,438 
3,756 
Trade creditors
14,311 
6,388 
Taxes and social security
9,647 
9,354 
Other creditors
1,136 
- 
Loans from directors
23,738 
92,082 
Accruals
2,000 
2,213 
53,270 
113,793 
8
Share capital
2024 
2023 
£ 
£ 
Allotted, called up and fully paid:
50 Ordinary A shares of £1 each
50 
50 
50 Ordinary B shares of £1 each
50 
50 
100 
100 
9
Average number of employees
During the year the average number of employees was 3 (2023: 3).
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