B & N HAMBIDGE LTD


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)

Balance Sheet as at
30 November 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Intangible assets	3		3,326		12,228
Tangible assets	4		77,403		44,082
Investments	5		100		100
			80,829		56,410
Current assets
Stocks	6	13,075		10,050
Debtors		28,452		18,074
Cash at bank and on hand		23,075		21,951
		64,602		50,075
Creditors amounts falling due within one year	7	(116,693)		(62,156)
Net current assets (liabilities)			(52,091)		(12,081)
Total assets less current liabilities			28,738		44,329
Provisions for liabilities	8		(14,363)		(10,351)
Net assets			14,375		33,978
Capital and reserves
Called up share capital			2		2
Profit and loss account			14,373		33,976
Shareholders' funds			14,375		33,978

The company was entitled to exemption from audit for this reporting period 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 in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 7 May 2026, 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 2025

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.

	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.

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.

	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.

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

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 machinery	25	-
Fixtures and fittings	25	-
Vehicles	25	-
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.

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


		2025		2024
	Average number of employees during the year	19		21

3.	Intangible assets

	Goodwill	Other	Total
	£	£	£
Cost or valuation
At 01 December 24	40,511	4,000	44,511
At 30 November 25	40,511	4,000	44,511
Amortisation and impairment
At 01 December 24	30,383	1,900	32,283
Charge for year	8,102	800	8,902
At 30 November 25	38,485	2,700	41,185
Net book value
At 30 November 25	2,026	1,300	3,326
At 30 November 24	10,128	2,100	12,228

4.	Tangible fixed assets

	Land & buildings	Plant & machinery	Vehicles	Fixtures & fittings	Office Equipment	Total
	£	£	£	£	£	£
Cost or valuation
At 01 December 24	3,583	22,213	26,352	25,658	2,888	80,694
Additions	-	37,163	14,083	-	109	51,355
Disposals	-	(3,251)	(2,050)	-	-	(5,301)
At 30 November 25	3,583	56,125	38,385	25,658	2,997	126,748
Depreciation and impairment
At 01 December 24	1,343	8,979	8,440	16,545	1,305	36,612
Charge for year	358	4,904	5,096	2,278	887	13,523
On disposals	-	(119)	(671)	-	-	(790)
At 30 November 25	1,701	13,764	12,865	18,823	2,192	49,345
Net book value
At 30 November 25	1,882	42,361	25,520	6,835	805	77,403
At 30 November 24	2,240	13,234	17,912	9,113	1,583	44,082

5.	Fixed asset investments

	Other investments¹	Total
	£	£
Cost or valuation
At 01 December 24	100	100
At 30 November 25	100	100
Net book value
At 30 November 25	100	100
At 30 November 24	100	100

	Notes
	¹Other investments other than loans

6.	Stocks

	2025	2024
	£	£
Finished goods	13,075	10,050
Total	13,075	10,050

7.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	10,295	5,256
Bank borrowings and overdrafts	36,000	-
Amounts owed to related parties	57,067	38,180
Taxation and social security	4,730	10,814
Other creditors	1,460	696
Accrued liabilities and deferred income	7,141	7,210
Total	116,693	62,156


	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

	2025	2024
	£	£
Net deferred tax liability (asset)	14,363	10,351
Total	14,363	10,351

9.	Other commitments
	Operating Lease Commitments The total of future minimum lease payments is as follows: 2025 2024 Not later than one year £22,020 £12,000 Later than one year and not later than 5 years £88,080 £48,000 Later than 5 years £40,080 £16,000