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Company Registration No. 04511903 (England and Wales)
HOOPER BROS LIMITED Unaudited accounts for the year ended 30 November 2024
HOOPER BROS LIMITED Unaudited accounts Contents
Page
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HOOPER BROS LIMITED Statement of financial position as at 30 November 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Intangible assets
6,399 
6,399 
Tangible assets
18,737 
23,091 
25,136 
29,490 
Current assets
Debtors
97,289 
55,615 
Cash at bank and in hand
140,674 
275,541 
237,963 
331,156 
Creditors: amounts falling due within one year
(207,952)
(289,657)
Net current assets
30,011 
41,499 
Total assets less current liabilities
55,147 
70,989 
Creditors: amounts falling due after more than one year
(16,667)
(31,666)
Provisions for liabilities
Deferred tax
(4,684)
(5,773)
Net assets
33,796 
33,550 
Capital and reserves
Called up share capital
4 
4 
Profit and loss account
33,792 
33,546 
Shareholders' funds
33,796 
33,550 
For the year ending 30 November 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 18 July 2025 and were signed on its behalf by
Roger John HOOPER Director Company Registration No. 04511903
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HOOPER BROS LIMITED Notes to the Accounts for the year ended 30 November 2024
1
Statutory information
HOOPER BROS LIMITED is a private company, limited by shares, registered in England and Wales, registration number 04511903. The registered office is 38 QUEEN EMMAS DYKE , , WITNEY, OX28 4DU, ENGLAND.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the rendering of services 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.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
25% on reducing balance
Motor vehicles
25% on reducing balance
Computer equipment
25% on reducing balance
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
Leased assets
Assets held under finance leases and hire purchase contracts are capitalised and depreciated over their useful lives. The corresponding lease or hire purchase obligation is treated in the balance sheet as a liability. The interest element of rental obligations is charged to the profit and loss account over the period of the lease at a constant proportion of the outstanding balance of capital repayments.
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
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HOOPER BROS LIMITED Notes to the Accounts for the year ended 30 November 2024
4
Intangible fixed assets
Other 
£ 
Cost
At 1 December 2023
6,399 
At 30 November 2024
6,399 
Amortisation
At 1 December 2023
- 
At 30 November 2024
- 
Net book value
At 30 November 2024
6,399 
At 30 November 2023
6,399 
5
Tangible fixed assets
Plant & machinery 
Motor vehicles 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 December 2023
15,880 
102,748 
22,197 
140,825 
Additions
1,902 
- 
- 
1,902 
At 30 November 2024
17,782 
102,748 
22,197 
142,727 
Depreciation
At 1 December 2023
14,367 
84,462 
18,905 
117,734 
Charge for the year
856 
4,573 
827 
6,256 
At 30 November 2024
15,223 
89,035 
19,732 
123,990 
Net book value
At 30 November 2024
2,559 
13,713 
2,465 
18,737 
At 30 November 2023
1,513 
18,286 
3,292 
23,091 
6
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
Trade debtors
90,350 
49,073 
Other debtors
6,939 
6,542 
97,289 
55,615 
7
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
VAT
16,062 
62,886 
Trade creditors
3,131 
10,341 
Taxes and social security
50,100 
37,751 
Loans from directors
132,609 
172,854 
Accruals
6,050 
5,825 
207,952 
289,657 
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HOOPER BROS LIMITED Notes to the Accounts for the year ended 30 November 2024
8
Creditors: amounts falling due after more than one year
2024 
2023 
£ 
£ 
Bank loans
16,667 
31,666 
9
Average number of employees
During the year the average number of employees was 4 (2023: 4).
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