2023-12-012024-11-302024-11-30false13047901B & N HAMBIDGE LTD2025-07-02falseiso4217:GBPxbrli:pure130479012023-12-01130479012024-11-30130479012023-12-012024-11-30130479012022-12-01130479012023-11-30130479012022-12-012023-11-3013047901bus:SmallEntities2023-12-012024-11-3013047901bus:AuditExempt-NoAccountantsReport2023-12-012024-11-3013047901bus:FullAccounts2023-12-012024-11-3013047901bus:PrivateLimitedCompanyLtd2023-12-012024-11-3013047901core:WithinOneYear2024-11-3013047901core:AfterOneYear2024-11-3013047901core:WithinOneYear2023-11-3013047901core:AfterOneYear2023-11-3013047901core:ShareCapital2024-11-3013047901core:SharePremium2024-11-3013047901core:RevaluationReserve2024-11-3013047901core:OtherReservesSubtotal2024-11-3013047901core:RetainedEarningsAccumulatedLosses2024-11-3013047901core:ShareCapital2023-11-3013047901core:SharePremium2023-11-3013047901core:RevaluationReserve2023-11-3013047901core:OtherReservesSubtotal2023-11-3013047901core:RetainedEarningsAccumulatedLosses2023-11-3013047901core:LandBuildings2024-11-3013047901core:PlantMachinery2024-11-3013047901core:Vehicles2024-11-3013047901core:FurnitureFittings2024-11-3013047901core:OfficeEquipment2024-11-3013047901core:NetGoodwill2024-11-3013047901core:IntangibleAssetsOtherThanGoodwill2024-11-3013047901core:ListedExchangeTraded2024-11-3013047901core:UnlistedNon-exchangeTraded2024-11-3013047901core:LandBuildings2023-11-3013047901core:PlantMachinery2023-11-3013047901core:Vehicles2023-11-3013047901core:FurnitureFittings2023-11-3013047901core:OfficeEquipment2023-11-3013047901core:NetGoodwill2023-11-3013047901core:IntangibleAssetsOtherThanGoodwill2023-11-3013047901core:ListedExchangeTraded2023-11-3013047901core:UnlistedNon-exchangeTraded2023-11-3013047901core:LandBuildings2023-12-012024-11-3013047901core:PlantMachinery2023-12-012024-11-3013047901core:Vehicles2023-12-012024-11-3013047901core:FurnitureFittings2023-12-012024-11-3013047901core:OfficeEquipment2023-12-012024-11-3013047901core:NetGoodwill2023-12-012024-11-3013047901core:IntangibleAssetsOtherThanGoodwill2023-12-012024-11-3013047901core:ListedExchangeTraded2023-12-012024-11-3013047901core:UnlistedNon-exchangeTraded2023-12-012024-11-3013047901core:MoreThanFiveYears2023-12-012024-11-3013047901core:Non-currentFinancialInstruments2024-11-3013047901core:Non-currentFinancialInstruments2023-11-3013047901dpl:CostSales2023-12-012024-11-3013047901dpl:DistributionCosts2023-12-012024-11-3013047901core:LandBuildings2023-12-012024-11-3013047901core:PlantMachinery2023-12-012024-11-3013047901core:Vehicles2023-12-012024-11-3013047901core:FurnitureFittings2023-12-012024-11-3013047901core:OfficeEquipment2023-12-012024-11-3013047901dpl:AdministrativeExpenses2023-12-012024-11-3013047901core:NetGoodwill2023-12-012024-11-3013047901core:IntangibleAssetsOtherThanGoodwill2023-12-012024-11-3013047901dpl:GroupUndertakings2023-12-012024-11-3013047901dpl:ParticipatingInterests2023-12-012024-11-3013047901dpl:GroupUndertakingscore:ListedExchangeTraded2023-12-012024-11-3013047901core:ListedExchangeTraded2023-12-012024-11-3013047901dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2023-12-012024-11-3013047901core:UnlistedNon-exchangeTraded2023-12-012024-11-3013047901dpl:CostSales2022-12-012023-11-3013047901dpl:DistributionCosts2022-12-012023-11-3013047901core:LandBuildings2022-12-012023-11-3013047901core:PlantMachinery2022-12-012023-11-3013047901core:Vehicles2022-12-012023-11-3013047901core:FurnitureFittings2022-12-012023-11-3013047901core:OfficeEquipment2022-12-012023-11-3013047901dpl:AdministrativeExpenses2022-12-012023-11-3013047901core:NetGoodwill2022-12-012023-11-3013047901core:IntangibleAssetsOtherThanGoodwill2022-12-012023-11-3013047901dpl:GroupUndertakings2022-12-012023-11-3013047901dpl:ParticipatingInterests2022-12-012023-11-3013047901dpl:GroupUndertakingscore:ListedExchangeTraded2022-12-012023-11-3013047901core:ListedExchangeTraded2022-12-012023-11-3013047901dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2022-12-012023-11-3013047901core:UnlistedNon-exchangeTraded2022-12-012023-11-3013047901core:NetGoodwill2024-11-3013047901core:IntangibleAssetsOtherThanGoodwill2024-11-3013047901core:LandBuildings2024-11-3013047901core:PlantMachinery2024-11-3013047901core:Vehicles2024-11-3013047901core:FurnitureFittings2024-11-3013047901core:OfficeEquipment2024-11-3013047901core:AfterOneYear2024-11-3013047901core:WithinOneYear2024-11-3013047901core:ListedExchangeTraded2024-11-3013047901core:UnlistedNon-exchangeTraded2024-11-3013047901core:ShareCapital2024-11-3013047901core:SharePremium2024-11-3013047901core:RevaluationReserve2024-11-3013047901core:OtherReservesSubtotal2024-11-3013047901core:RetainedEarningsAccumulatedLosses2024-11-3013047901core:NetGoodwill2023-11-3013047901core:IntangibleAssetsOtherThanGoodwill2023-11-3013047901core:LandBuildings2023-11-3013047901core:PlantMachinery2023-11-3013047901core:Vehicles2023-11-3013047901core:FurnitureFittings2023-11-3013047901core:OfficeEquipment2023-11-3013047901core:AfterOneYear2023-11-3013047901core:WithinOneYear2023-11-3013047901core:ListedExchangeTraded2023-11-3013047901core:UnlistedNon-exchangeTraded2023-11-3013047901core:ShareCapital2023-11-3013047901core:SharePremium2023-11-3013047901core:RevaluationReserve2023-11-3013047901core:OtherReservesSubtotal2023-11-3013047901core:RetainedEarningsAccumulatedLosses2023-11-3013047901core:NetGoodwill2022-12-0113047901core:IntangibleAssetsOtherThanGoodwill2022-12-0113047901core:LandBuildings2022-12-0113047901core:PlantMachinery2022-12-0113047901core:Vehicles2022-12-0113047901core:FurnitureFittings2022-12-0113047901core:OfficeEquipment2022-12-0113047901core:AfterOneYear2022-12-0113047901core:WithinOneYear2022-12-0113047901core:ListedExchangeTraded2022-12-0113047901core:UnlistedNon-exchangeTraded2022-12-0113047901core:ShareCapital2022-12-0113047901core:SharePremium2022-12-0113047901core:RevaluationReserve2022-12-0113047901core:OtherReservesSubtotal2022-12-0113047901core:RetainedEarningsAccumulatedLosses2022-12-0113047901core:AfterOneYear2023-12-012024-11-3013047901core:WithinOneYear2023-12-012024-11-3013047901core:Non-currentFinancialInstrumentscore:CostValuation2023-12-012024-11-3013047901core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2023-12-012024-11-3013047901core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2023-12-012024-11-3013047901core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2023-12-012024-11-3013047901core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2023-12-012024-11-3013047901core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2023-12-012024-11-3013047901core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2023-12-012024-11-3013047901core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2023-12-012024-11-3013047901core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2023-12-012024-11-3013047901core:Non-currentFinancialInstrumentscore:CostValuation2024-11-3013047901core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2024-11-3013047901core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2024-11-3013047901core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2024-11-3013047901core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2024-11-3013047901core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2024-11-3013047901core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2024-11-3013047901core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2024-11-3013047901core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2024-11-3013047901core:Non-currentFinancialInstrumentscore:CostValuation2023-11-3013047901core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2023-11-3013047901core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2023-11-3013047901core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2023-11-3013047901core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2023-11-3013047901core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2023-11-3013047901core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2023-11-3013047901core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2023-11-3013047901core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2023-11-3013047901bus:Director12023-12-012024-11-3013047901bus:Director22023-12-012024-11-3013047901core:FurnitureFittingsToolsEquipment2023-11-3013047901core:FurnitureFittingsToolsEquipment2023-12-012024-11-3013047901core:FurnitureFittingsToolsEquipment2024-11-30

B & N HAMBIDGE LTD

Registered Number
13047901
(England and Wales)

Unaudited Financial Statements for the Year ended
30 November 2024

B & N HAMBIDGE LTD
Company Information
for the year from 1 December 2023 to 30 November 2024

Directors

HAMBIDGE, Ben Peter Phillip
HAMBIDGE, Naomi Jane

Registered Address

34 Boulevard
Weston-Super-Mare
BS23 1NF

Place of Business

18-19 Market Street

Highbridge

TA9 3BP


Registered Number

13047901 (England and Wales)
B & N HAMBIDGE LTD
Balance Sheet as at
30 November 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Intangible assets312,22821,130
Tangible assets444,08243,919
Investments5100100
56,41065,149
Current assets
Stocks610,0507,500
Debtors18,07421,183
Cash at bank and on hand21,95152,011
50,07580,694
Creditors amounts falling due within one year7(62,155)(88,918)
Net current assets (liabilities)(12,080)(8,224)
Total assets less current liabilities44,33056,925
Provisions for liabilities8(10,351)(10,185)
Net assets33,97946,740
Capital and reserves
Called up share capital22
Profit and loss account33,97746,738
Shareholders' funds33,97946,740
The financial statements were approved and authorised for issue by the Board of Directors on 2 July 2025, and are signed on its behalf by:
HAMBIDGE, Ben Peter Phillip
Director
HAMBIDGE, Naomi Jane
Director

Registered Company No. 13047901
B & N HAMBIDGE LTD
Notes to the Financial Statements
for the year ended 30 November 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 compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
Functional and presentation currency
The financial statements are presented in sterling and this is the functional currency of the company.
Turnover policy
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 sale of goods.
Employee benefits
Contributions to defined contribution plans are expensed in the period to which they relate.
Current taxation
Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
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.
Intangible assets
Goodwill arising on the acquisition of an entity represents the excess of the cost of acquisition over the company’s interest in the net fair value of the identifiable assets, liabilities and contingent liabilities of the entity recognised at the date of acquisition. Goodwill is initially recognised as an asset at cost and is subsequently measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is held in the currency of the acquired entity and revalued to the closing rate at each reporting period date. Goodwill is amortised over its useful life, which shall not exceed ten years if a reliable estimate of the useful life cannot be made. Amortisation is provided on intangible assets so as to write off the cost, less any estimated residual value, over their useful life as follows: Goodwill: Straight line over 5 years Other intangibles: Straight line over 5 years
Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

Reducing balance (%)Straight line (years)
Land and buildings-10
Plant and machinery25-
Fixtures and fittings25-
Vehicles25-
Office Equipment-3
Investments
Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.
Stocks and work in progress
Stocks are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).
2.Average number of employees

20242023
Average number of employees during the year2121
3.Intangible assets

Goodwill

Other

Total

£££
Cost or valuation
At 01 December 2340,5114,00044,511
At 30 November 2440,5114,00044,511
Amortisation and impairment
At 01 December 2322,2811,10023,381
Charge for year8,1028008,902
At 30 November 2430,3831,90032,283
Net book value
At 30 November 2410,1282,10012,228
At 30 November 2318,2302,90021,130
4.Tangible fixed assets

Land & buildings

Plant & machinery

Vehicles

Fixtures & fittings

Office Equipment

Total

££££££
Cost or valuation
At 01 December 233,58318,22420,38825,6582,88870,741
Additions-3,98912,325--16,314
Disposals--(6,361)--(6,361)
At 30 November 243,58322,21326,35225,6582,88880,694
Depreciation and impairment
At 01 December 239855,6746,26513,50739126,822
Charge for year3583,3055,6283,03891413,243
On disposals--(3,453)--(3,453)
At 30 November 241,3438,9798,44016,5451,30536,612
Net book value
At 30 November 242,24013,23417,9129,1131,58344,082
At 30 November 232,59812,55014,12312,1512,49743,919
5.Fixed asset investments

Other investments1

Total

££
Cost or valuation
At 01 December 23100100
At 30 November 24100100
Net book value
At 30 November 24100100
At 30 November 23100100

Notes

1Other investments other than loans
6.Stocks

2024

2023

££
Finished goods10,0507,500
Total10,0507,500
7.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables5,2565,807
Amounts owed to related parties38,18054,289
Taxation and social security10,81420,883
Other creditors696599
Accrued liabilities and deferred income7,2097,340
Total62,15588,918
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
8.Provisions for liabilities

2024

2023

££
Net deferred tax liability (asset)10,35110,185
Total10,35110,185
9.Other commitments
Operating Lease Commitments The total of future minimum lease payments is as follows: 2024 2023 Not later than one year £12,000 £12,000 Later than one year and not later than 5 years £48,000 £48,000 Later than 5 years £16,000 £28,000