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REGISTERED NUMBER: 13350110 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2024

FOR

HARDY BROWN'S LOCK STOCK AND BARREL LTD

HARDY BROWN'S LOCK STOCK AND BARREL LTD (REGISTERED NUMBER: 13350110)






CONTENTS OF THE FINANCIAL STATEMENTS
for the Year Ended 30 April 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


HARDY BROWN'S LOCK STOCK AND BARREL LTD

COMPANY INFORMATION
for the Year Ended 30 April 2024







DIRECTORS: Mr J Brown
Mrs J Hutchinson





REGISTERED OFFICE: 102-104 Alderson Road
Highfield
Sheffield
S2 4UD





REGISTERED NUMBER: 13350110 (England and Wales)





ACCOUNTANTS: Beeley Hawley & Co. Ltd
Chartered Accountants
42-44 Nottingham Road
Mansfield
Nottinghamshire
NG18 1BL

HARDY BROWN'S LOCK STOCK AND BARREL LTD (REGISTERED NUMBER: 13350110)

BALANCE SHEET
30 April 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 7,941 8,190

CURRENT ASSETS
Stocks 306,000 305,250
Debtors 5 1,272 -
Cash at bank 55,601 61,365
362,873 366,615
CREDITORS
Amounts falling due within one year 6 58,567 57,665
NET CURRENT ASSETS 304,306 308,950
TOTAL ASSETS LESS CURRENT
LIABILITIES

312,247

317,140

CREDITORS
Amounts falling due after more than one
year

7

(287,619

)

(298,810

)

PROVISIONS FOR LIABILITIES (604 ) (604 )
NET ASSETS 24,024 17,726

CAPITAL AND RESERVES
Called up share capital 102 102
Retained earnings 23,922 17,624
24,024 17,726

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

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 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.

HARDY BROWN'S LOCK STOCK AND BARREL LTD (REGISTERED NUMBER: 13350110)

BALANCE SHEET - continued
30 April 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 30 January 2025 and were signed on its behalf by:




Mrs J Hutchinson - Director



Mr J Brown - Director


HARDY BROWN'S LOCK STOCK AND BARREL LTD (REGISTERED NUMBER: 13350110)

NOTES TO THE FINANCIAL STATEMENTS
for the Year Ended 30 April 2024

1. STATUTORY INFORMATION

Hardy Brown's Lock Stock and Barrel Ltd is a private company, limited by shares , registered in England and Wales. 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 and 10% on cost

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3. EMPLOYEES AND DIRECTORS

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

HARDY BROWN'S LOCK STOCK AND BARREL LTD (REGISTERED NUMBER: 13350110)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 30 April 2024

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 May 2023 12,450
Additions 1,732
At 30 April 2024 14,182
DEPRECIATION
At 1 May 2023 4,260
Charge for year 1,981
At 30 April 2024 6,241
NET BOOK VALUE
At 30 April 2024 7,941
At 30 April 2023 8,190

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Other debtors 1,272 -

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade creditors 40,948 36,142
Tax 2,849 -
Social security and other taxes 326 6,079
Directors' loan accounts 13,034 13,034
Accruals and deferred income 1,410 2,410
58,567 57,665

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2024 2023
£    £   
Directors' loan accounts 287,619 298,810