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S & F HOOD LTD

Registered Number
06277173
(England and Wales)

Unaudited Financial Statements for the Year ended
31 August 2024

S & F HOOD LTD
Company Information
for the year from 1 September 2023 to 31 August 2024

Directors

HOOD, Simon
MACARTHUR, Francesca Ann

Company Secretary

HOOD, Simon

Registered Address

Traitors Ford Barn, Whichford
Shipston-On-Stour
Warwickshire
CV36 5PR

Registered Number

06277173 (England and Wales)
S & F HOOD LTD
Balance Sheet as at
31 August 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets3148,859211,317
148,859211,317
Current assets
Stocks41,332,2591,279,000
Debtors5938,714941,656
Cash at bank and on hand144,702128,114
2,415,6752,348,770
Creditors amounts falling due within one year(1,083,282)(1,288,911)
Net current assets (liabilities)1,332,3931,059,859
Total assets less current liabilities1,481,2521,271,176
Net assets1,481,2521,271,176
Capital and reserves
Called up share capital100100
Profit and loss account1,481,1521,271,076
Shareholders' funds1,481,2521,271,176
The financial statements were approved and authorised for issue by the Board of Directors on 13 May 2025, and are signed on its behalf by:
HOOD, Simon
Director
Registered Company No. 06277173
S & F HOOD LTD
Notes to the Financial Statements
for the year ended 31 August 2024

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.
Revenue from sale of goods
Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Deferred tax
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Tangible fixed assets and depreciation
All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:
Stocks and work in progress
Stock is valued at the lower of cost and estimated selling price less costs to complete and sell. The cost methodology employed by the entity is the first-in first-out method. Estimated selling price less costs to complete and sell are derived from the selling price which the goods would fetch in an open market transaction with established customers less the costs expected to be incurred to enable the sale to complete. Provision is made for slow-moving and obsolete items of stock. Such provisions are recognised in profit or loss. Work in progress is valued using the percentage of completion method and values are calculated using the lower of cost and estimated selling price less costs to complete and sell. When stocks are sold, the carrying amount of those stocks is recognised as an expense within cost of sales. This takes place in the same period that the associated revenue is recognised.
2.Average number of employees

20242023
Average number of employees during the year1815
3.Tangible fixed assets

Plant & machinery

Vehicles

Office Equipment

Total

££££
Cost or valuation
At 01 September 23464,79012,60017,214494,604
Additions--1,4501,450
Disposals(30,010)--(30,010)
At 31 August 24434,78012,60018,664466,044
Depreciation and impairment
At 01 September 23270,882-12,405283,287
Charge for year55,1112,5203,05360,684
On disposals(26,786)--(26,786)
At 31 August 24299,2072,52015,458317,185
Net book value
At 31 August 24135,57310,0803,206148,859
At 31 August 23193,90812,6004,809211,317
4.Stocks

2024

2023

££
Work in progress1,332,2591,279,000
Total1,332,2591,279,000
5.Debtors: amounts due within one year

2024

2023

££
Trade debtors / trade receivables588,455608,110
Other debtors340,535320,343
Prepayments and accrued income9,72413,203
Total938,714941,656
At the balance sheet date, the Director, Mr S Hood owed the company £135,397 ( 2023: £nil). The amount is unsecured, accrues interest at the official rate and is included within debtors falling due within one year.