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Hill Hampton Limited
Unaudited Financial Statements
For the Period 1 October 2023 to 30 April 2024
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 06707229
30 April 2024 30 September 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 - 323
- 323
CURRENT ASSETS
Debtors 5 52,317 189,479
Cash at bank and in hand 134,684 39,099
187,001 228,578
Creditors: Amounts Falling Due Within One Year 6 (17,278 ) (7,237 )
NET CURRENT ASSETS (LIABILITIES) 169,723 221,341
TOTAL ASSETS LESS CURRENT LIABILITIES 169,723 221,664
NET ASSETS 169,723 221,664
CAPITAL AND RESERVES
Called up share capital 7 101 101
Profit and Loss Account 169,622 221,563
SHAREHOLDERS' FUNDS 169,723 221,664
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For the period ending 30 April 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 in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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
Mr N S Brooks
Director
24 January 2025
The notes on pages 3 to 5 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Hill Hampton Limited Registered number 06707229 is a limited by shares company incorporated in England & Wales. The Registered Office is Hill Hampton, East Meon, Petersfield, Hampshire, GU32 1QN.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the FRS 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 director believes that the going concern basis is not appropriate as the company ceased trading at 30 April 2024 and the director will be instructing liquidators to close the company after the period end. Accordingly, the accounts are prepared on a cessation basis so as to include all anticipated costs up to the liquidation of the company.
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, reduced for customer returns, rebates and other similar allowances.
Turnover 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. Tangible Fixed Assets and Depreciation
Tangible fixed assets are stated at cost less depreciation. 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:
Plant & Machinery 25% reducing balance
Fixtures & Fittings 25% reducing balance
2.5. Financial Instruments
Basic financial instruments are recognised at amortised cost, except for investments in non-convertible preference and non-puttable ordinary shares, which are measured at fair value, with changes recognised in profit or loss. 
Derivative financial instruments, where applicable, are initially recorded at cost and thereafter at fair value with changes recognised in profit or loss.
2.6. Taxation
The charge for taxation takes into account taxation deferred as a result of timing differences between the treatment of certain items for taxation and accounting purposes. In general, deferred taxation is recognised in respect of timing differences that have originated but not reversed at the balance sheet date. However, deferred tax assets are recognised only to the extent that the directors consider that it is more likely than not that there will be suitable taxable profits from which the future reversal of the underlying timing differences can be deducted. Deferred taxation is measured on a non-discounted basis at the tax rates that are expected to apply in periods in which the timing differences reverse, based on tax rates and the law enacted or substantively enacted at the balance sheet date.
2.7. Pensions
The company operates a defined contribution pension scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
2.8. Registrar Filing Requirements
The company has taken advantage of Companies Act 2006 section 444(1) and opted not to file the profit and loss account, statement of changes in equity, directors report, and notes to the financial statements relating to the profit and loss account. The notes which are not included have been hidden but original note numbering has remained the same for those that are present.
3. Average Number of Employees
The average number of employees, including directors, during the year was 1 (2023: 1)
1 1
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4. Tangible Assets
Fixtures & Fittings
£
Cost
As at 1 October 2023 1,296
Disposals (1,296 )
As at 30 April 2024 -
Depreciation
As at 1 October 2023 973
Disposals (973 )
As at 30 April 2024 -
Net Book Value
As at 30 April 2024 -
As at 1 October 2023 323
5. Debtors
30 April 2024 30 September 2023
£ £
Due within one year
Other debtors 34,485 106,968
Other debtors (1) 17,797 -
VAT 35 32
Director's loan account - 70,318
52,317 177,318
Due after more than one year
Other debtors - 12,161
52,317 189,479
6. Creditors: Amounts Falling Due Within One Year
30 April 2024 30 September 2023
£ £
Corporation tax 9,774 6,337
Accruals and deferred income 5,040 900
Director's loan account 2,464 -
17,278 7,237
Included within Other creditors above are unsecured loans from the director(s) of £2,464 (2023 - loan due from the director of £70,318). Creditors owed to the director are interest free and repayable on demand. 
7. Share Capital
30 April 2024 30 September 2023
£ £
Allotted, Called up and fully paid 101 101
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8. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 October 2023 Amounts advanced Amounts repaid Amounts written off As at 30 April 2024
£ £ £ £ £
Mr Nigel Brooks 70,318 - 70,318 - -
The above loan is unsecured and repayable on demand. Interest is charged annually on the loan at 2.25% pa, based on the average balance of the loan.
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