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REGISTERED NUMBER: SC546579 (Scotland)















Unaudited Financial Statements for the Year Ended 30 September 2024

for

Hamer 21 Limited

Hamer 21 Limited (Registered number: SC546579)






Contents of the Financial Statements
for the Year Ended 30 September 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Hamer 21 Limited

Company Information
for the Year Ended 30 September 2024







DIRECTORS: Mrs C Hamer
A Hamer





REGISTERED OFFICE: c/o Neil Nisbet & Co.
2nd Floor, Thain House
226 Queensferry Road
Edinburgh
EH4 2BP





REGISTERED NUMBER: SC546579 (Scotland)





ACCOUNTANTS: Neil Nisbet & Co.
c/o Neil Nisbet & Co.
Thain House
226 Queensferry Road
Edinburgh
EH4 2BP

Hamer 21 Limited (Registered number: SC546579)

Balance Sheet
30 September 2024

30.9.24 30.9.23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 2,783 3,711

CURRENT ASSETS
Debtors 5 15,558 15,796
Investments 6 200,300 -
Cash at bank 111,637 268,182
327,495 283,978
CREDITORS
Amounts falling due within one year 7 41,266 44,920
NET CURRENT ASSETS 286,229 239,058
TOTAL ASSETS LESS CURRENT
LIABILITIES

289,012

242,769

PROVISIONS FOR LIABILITIES 695 930
NET ASSETS 288,317 241,839

CAPITAL AND RESERVES
Called up share capital 2 2
Retained earnings 288,315 241,837
SHAREHOLDERS' FUNDS 288,317 241,839

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2024 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

Hamer 21 Limited (Registered number: SC546579)

Balance Sheet - continued
30 September 2024


The 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, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 24 January 2025 and were signed on its behalf by:





A Hamer - Director


Hamer 21 Limited (Registered number: SC546579)

Notes to the Financial Statements
for the Year Ended 30 September 2024

1. STATUTORY INFORMATION

Hamer 21 Limited is a private company, limited by shares , registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery etc - 25% on reducing balance

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.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2023 - 2 ) .

Hamer 21 Limited (Registered number: SC546579)

Notes to the Financial Statements - continued
for the Year Ended 30 September 2024

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 October 2023
and 30 September 2024 7,216
DEPRECIATION
At 1 October 2023 3,505
Charge for year 928
At 30 September 2024 4,433
NET BOOK VALUE
At 30 September 2024 2,783
At 30 September 2023 3,711

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.9.24 30.9.23
£    £   
Trade debtors 15,558 15,371
Other debtors - 425
15,558 15,796

6. CURRENT ASSET INVESTMENTS
30.9.24 30.9.23
£    £   
Short term investment 200,300 -

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.9.24 30.9.23
£    £   
Taxation and social security 27,286 31,830
Other creditors 13,980 13,090
41,266 44,920

8. RELATED PARTY DISCLOSURES

During the year, total dividends of £40,916 (2023 - £51,000) were paid to the directors .