The Hampshire Shepherd Ltd

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 14036734

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		56,197		47,131

			56,197		47,131
CURRENT ASSETS
Stocks	5	38,997		28,656
Debtors	6	3,185		7,609
Cash at bank and in hand		5,826		426

		48,008		36,691
Creditors: Amounts Falling Due Within One Year	7	(218,190 )		(164,895 )

NET CURRENT ASSETS (LIABILITIES)			(170,182 )		(128,204 )

TOTAL ASSETS LESS CURRENT LIABILITIES			(113,985 )		(81,073 )

NET LIABILITIES			(113,985 )		(81,073 )

CAPITAL AND RESERVES
Called up share capital	8		100		100
Profit and Loss Account			(114,085 )		(81,173 )

SHAREHOLDERS' FUNDS			(113,985)		(81,073)

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The Hampshire Shepherd Ltd

Balance Sheet (continued)

As At 31 March 2026

For the year ending 31 March 2026 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.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr Iain McFarlane

Director

8th September 2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

The Hampshire Shepherd Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 14036734 . The registered office is Wolfe Mead, Farnham Road, Bordon, GU35 0NH.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Going Concern Disclosure

The Company has incurred losses and, at the balance sheet date, its liabilities exceeded its assets. The Company is dependent on ongoing financial support from its director's to meet its liabilities as they fall due.

The director's have confirmed that they will continue to provide financial support to the Company for a period of at least twelve months from the date of approval of these financial statements. On this basis, the directors consider it appropriate to prepare the financial statements on a going concern basis.

2.3. Turnover

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 and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.4. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery	25% reducing balance
Computer Equipment	25% reducing balance

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The Hampshire Shepherd Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

2.5. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

2.6. Government Grant

Government grants are recognised in the profit and loss account in an appropriate manner that matches them with the expenditure towards which they are intended to contribute.

Grants for immediate financial support or to cover costs already incurred are recognised immediately in the profit and loss account. Grants towards general activities of the entity over a specific period are recognised in the profit and loss account over that period.

Grants towards fixed assets are recognised over the expected useful lives of the related assets and are treated as deferred income and released to the profit and loss account over the useful life of the asset concerned.

All grants in the profit and loss account are recognised when all conditions for receipt have been complied with.

3. Average Number of Employees

Average number of employees, including directors, during the year was: NIL (2025: NIL)

4. Tangible Assets

	Plant & Machinery	Computer Equipment	Total
	£	£	£
Cost
As at 1 April 2025	79,348	-	79,348
Additions	24,995	249	25,244
Disposals	(3,000 )	-	(3,000 )

As at 31 March 2026	101,343	249	101,592

Depreciation
As at 1 April 2025	32,217	-	32,217
Provided during the period	14,907	5	14,912
Disposals	(1,734 )	-	(1,734 )

As at 31 March 2026	45,390	5	45,395

Net Book Value
As at 31 March 2026	55,953	244	56,197

As at 1 April 2025	47,131	-	47,131

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The Hampshire Shepherd Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

5. Stocks

	2026	2025
	£	£
Stock	38,997	28,656

6. Debtors

	2026	2025
	£	£
Due within one year
Trade debtors	326	-
Other debtors	2,859	7,609

	3,185	7,609

7. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Trade creditors	9,159	2,720
Other creditors	209,031	162,175

	218,190	164,895

8. Share Capital

	2026	2025
	£	£
Allotted, Called up and fully paid	100	100

9. Related Party Transactions

At the balance sheet date there was a loan outstanding from the director of £209,031.44 (2025 - £161,374.50), which has been included in other creditors. The loan is interest free, unsecured and repayable on demand.

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