Claude Hamilton Ltd

CLAUDE HAMILTON LTD - Company Information

2022-12-012023-11-302023-11-30false13763360Claude Hamilton Ltd2024-03-2141100iso4217:GBPxbrli:pure137633602022-12-01137633602023-11-30137633602022-12-012023-11-30137633602021-11-24137633602022-11-30137633602021-11-242022-11-3013763360bus:SmallEntities2022-12-012023-11-3013763360bus:AuditExempt-NoAccountantsReport2022-12-012023-11-3013763360bus:FullAccounts2022-12-012023-11-3013763360bus:PrivateLimitedCompanyLtd2022-12-012023-11-3013763360core:WithinOneYear2023-11-3013763360core:AfterOneYear2023-11-3013763360core:WithinOneYear2022-11-3013763360core:AfterOneYear2022-11-3013763360core:ShareCapital2023-11-3013763360core:SharePremium2023-11-3013763360core:RevaluationReserve2023-11-3013763360core:OtherReservesSubtotal2023-11-3013763360core:RetainedEarningsAccumulatedLosses2023-11-3013763360core:ShareCapital2022-11-3013763360core:SharePremium2022-11-3013763360core:RevaluationReserve2022-11-3013763360core:OtherReservesSubtotal2022-11-3013763360core:RetainedEarningsAccumulatedLosses2022-11-3013763360core:LandBuildings2023-11-3013763360core:PlantMachinery2023-11-3013763360core:Vehicles2023-11-3013763360core:FurnitureFittings2023-11-3013763360core:OfficeEquipment2023-11-3013763360core:NetGoodwill2023-11-3013763360core:IntangibleAssetsOtherThanGoodwill2023-11-3013763360core:ListedExchangeTraded2023-11-3013763360core:UnlistedNon-exchangeTraded2023-11-3013763360core:LandBuildings2022-11-3013763360core:PlantMachinery2022-11-3013763360core:Vehicles2022-11-3013763360core:FurnitureFittings2022-11-3013763360core:OfficeEquipment2022-11-3013763360core:NetGoodwill2022-11-3013763360core:IntangibleAssetsOtherThanGoodwill2022-11-3013763360core:ListedExchangeTraded2022-11-3013763360core:UnlistedNon-exchangeTraded2022-11-3013763360core:LandBuildings2022-12-012023-11-3013763360core:PlantMachinery2022-12-012023-11-3013763360core:Vehicles2022-12-012023-11-3013763360core:FurnitureFittings2022-12-012023-11-3013763360core:OfficeEquipment2022-12-012023-11-3013763360core:NetGoodwill2022-12-012023-11-3013763360core:IntangibleAssetsOtherThanGoodwill2022-12-012023-11-3013763360core:ListedExchangeTraded2022-12-012023-11-3013763360core:UnlistedNon-exchangeTraded2022-12-012023-11-3013763360core:MoreThanFiveYears2022-12-012023-11-3013763360core:Non-currentFinancialInstruments2023-11-3013763360core:Non-currentFinancialInstruments2022-11-3013763360dpl:CostSales2022-12-012023-11-3013763360dpl:DistributionCosts2022-12-012023-11-3013763360core:LandBuildings2022-12-012023-11-3013763360core:PlantMachinery2022-12-012023-11-3013763360core:Vehicles2022-12-012023-11-3013763360core:FurnitureFittings2022-12-012023-11-3013763360core:OfficeEquipment2022-12-012023-11-3013763360dpl:AdministrativeExpenses2022-12-012023-11-3013763360core:NetGoodwill2022-12-012023-11-3013763360core:IntangibleAssetsOtherThanGoodwill2022-12-012023-11-3013763360dpl:GroupUndertakings2022-12-012023-11-3013763360dpl:ParticipatingInterests2022-12-012023-11-3013763360dpl:GroupUndertakingscore:ListedExchangeTraded2022-12-012023-11-3013763360core:ListedExchangeTraded2022-12-012023-11-3013763360dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2022-12-012023-11-3013763360core:UnlistedNon-exchangeTraded2022-12-012023-11-3013763360dpl:CostSales2021-11-242022-11-3013763360dpl:DistributionCosts2021-11-242022-11-3013763360core:LandBuildings2021-11-242022-11-3013763360core:PlantMachinery2021-11-242022-11-3013763360core:Vehicles2021-11-242022-11-3013763360core:FurnitureFittings2021-11-242022-11-3013763360core:OfficeEquipment2021-11-242022-11-3013763360dpl:AdministrativeExpenses2021-11-242022-11-3013763360core:NetGoodwill2021-11-242022-11-3013763360core:IntangibleAssetsOtherThanGoodwill2021-11-242022-11-3013763360dpl:GroupUndertakings2021-11-242022-11-3013763360dpl:ParticipatingInterests2021-11-242022-11-3013763360dpl:GroupUndertakingscore:ListedExchangeTraded2021-11-242022-11-3013763360core:ListedExchangeTraded2021-11-242022-11-3013763360dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2021-11-242022-11-3013763360core:UnlistedNon-exchangeTraded2021-11-242022-11-3013763360core:NetGoodwill2023-11-3013763360core:IntangibleAssetsOtherThanGoodwill2023-11-3013763360core:LandBuildings2023-11-3013763360core:PlantMachinery2023-11-3013763360core:Vehicles2023-11-3013763360core:FurnitureFittings2023-11-3013763360core:OfficeEquipment2023-11-3013763360core:AfterOneYear2023-11-3013763360core:WithinOneYear2023-11-3013763360core:ListedExchangeTraded2023-11-3013763360core:UnlistedNon-exchangeTraded2023-11-3013763360core:ShareCapital2023-11-3013763360core:SharePremium2023-11-3013763360core:RevaluationReserve2023-11-3013763360core:OtherReservesSubtotal2023-11-3013763360core:RetainedEarningsAccumulatedLosses2023-11-3013763360core:NetGoodwill2022-11-3013763360core:IntangibleAssetsOtherThanGoodwill2022-11-3013763360core:LandBuildings2022-11-3013763360core:PlantMachinery2022-11-3013763360core:Vehicles2022-11-3013763360core:FurnitureFittings2022-11-3013763360core:OfficeEquipment2022-11-3013763360core:AfterOneYear2022-11-3013763360core:WithinOneYear2022-11-3013763360core:ListedExc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Claude Hamilton Ltd

Registered Number
13763360
(England and Wales)

Unaudited Financial Statements for the Year ended
30 November 2023

Claude Hamilton Ltd

Company Information
for the year from 1 December 2022 to 30 November 2023


Director	Lalgee, Joanne Margaret


Registered Address	C/O Seftons
	135 - 143 Union Street
	Oldham
	OL1 1TE


Registered Number	13763360 (England and Wales)

Claude Hamilton Ltd

Balance Sheet as at
30 November 2023

	Notes	2023		2022
		£	£	£	£
Fixed assets
Tangible assets	3		528		-
			528		-
Current assets
Cash at bank and on hand		3,257		1
		3,257		1
Creditors amounts falling due within one year	4	(7,065)		-
Net current assets (liabilities)			(3,808)		1
Total assets less current liabilities			(3,280)		1
Net assets			(3,280)		1
Capital and reserves
Called up share capital			1		1
Profit and loss account			(3,281)		-
Shareholders' funds			(3,280)		1

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 Director acknowledges 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 Director on 21 March 2024, and are signed on its behalf by:

Lalgee, Joanne Margaret
Director
Registered Company No. 13763360

Claude Hamilton Ltd

Notes to the Financial Statements
for the year ended 30 November 2023

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.

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.

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.

	Current taxation
	Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income. Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.

Current taxation

Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income.

Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.

	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:

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:


		Reducing balance (%)
	Plant and machinery	20

2.	Average number of employees


		2023		2022
	Average number of employees during the year	0		0

3.	Tangible fixed assets

	Plant & machinery	Total
	£	£
Cost or valuation
Additions	660	660
At 30 November 23	660	660
Depreciation and impairment
Charge for year	132	132
At 30 November 23	132	132
Net book value
At 30 November 23	528	528
At 30 November 22	-	-

4.	Creditors: amounts due within one year

	2023	2022
	£	£
Bank borrowings and overdrafts	4	-
Other creditors	5,261	-
Accrued liabilities and deferred income	1,800	-
Total	7,065	-