2022-04-01 05764401 2023-03-31 05764401 2022-04-01 2023-03-31 05764401 2022-03-31 05764401 2021-04-01 2022-03-31 05764401 uk-core:WithinOneYear 2022-03-31 05764401 uk-core:WithinOneYear 2023-03-31 05764401 uk-core:AfterOneYear 2022-03-31 05764401 uk-core:AfterOneYear 2023-03-31 05764401 uk-core:ShareCapital 2023-03-31 05764401 uk-core:ShareCapital 2022-03-31 05764401 uk-core:RetainedEarningsAccumulatedLosses 2023-03-31 05764401 uk-core:RetainedEarningsAccumulatedLosses 2022-03-31 05764401 uk-bus:Director1 2022-04-01 2023-03-31 05764401 uk-core:PlantMachinery 2022-04-01 2023-03-31 05764401 uk-core:ToolsEquipment 2022-04-01 2023-03-31 05764401 uk-core:MotorVehicles 2022-04-01 2023-03-31 05764401 uk-core:ToolsEquipment 2022-03-31 05764401 uk-core:MotorVehicles 2022-03-31 05764401 uk-core:PlantMachinery 2022-03-31 05764401 uk-core:PlantMachinery 2023-03-31 05764401 uk-core:MotorVehicles 2023-03-31 05764401 uk-core:ToolsEquipment 2023-03-31 iso4217:GBP xbrli:pure 05764401 uk-bus:AuditExemptWithAccountantsReport 2022-04-01 2023-03-31 05764401 uk-bus:FRS102 2022-04-01 2023-03-31 05764401 uk-bus:FullAccounts 2022-04-01 2023-03-31 05764401 uk-bus:PrivateLimitedCompanyLtd 2022-04-01 2023-03-31
A.G.W Howell (Builder) Limited
Registered Number:05764401
For the year ended 31 March 2023
England and Wales
Unaudited Financial Statements
2
For the year ended 31 March 2023
A.G.W Howell (Builder) Limited
Contents Page
1
Statement of Financial Position
2 to 5
Notes to the Financial Statements
3
Registered Number :
05764401
As at 31 March 2023
A.G.W Howell (Builder) Limited
Statement of Financial Position
£
£
2022
2023
Notes
Fixed assets
Property, plant and equipment
16,744
22,326
2
16,744
22,326
Current assets
Inventories
3,000
6,000
3
Trade and other receivables
4,115
2,099
4
23,398
Cash and cash equivalents
8,301
16,400
30,513
Trade and other payables: amounts falling due within one year
(18,601)
(10,283)
5
11,912
6,117
Net current assets
Total assets less current liabilities
22,861
34,238
Trade and other payables: amounts falling due after more than one
year
(13,042)
(8,386)
6
(3,181)
(4,242)
Provisions for liabilities
11,294
Net assets
16,954
Capital and reserves
Called up share capital
100
100
Retained earnings
11,194
16,854
11,294
16,954
Shareholders' funds
For the year ended 31 March 2023 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 of its financial statements for the year ended 31 March 2023 in accordance with Section 476 of the Companies Act 2006
The directors acknowledge their responsibilities for:a) ensuring that the company keeps proper accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
b) preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each
financial year and of its profit or loss for each financial year in accordance with the requirements of Section 394 and 395
and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as
applicable to the company.
In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.
The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
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4
Registered Number :
05764401
For the year ended 31 March 2023
A.G.W Howell (Builder) Limited
Statement of Financial Position Continued
Mr A G W Howell Director
These financial statements were approved and authorised for issue by the Board on 22 September 2023 and were signed by:
The notes form part of these financial statements
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5
For the year ended 31 March 2023
A.G.W Howell (Builder) Limited
Notes to the Financial Statements
Statutory Information
A.G.W Howell (Builder) Limited is a private limited company, limited by shares, domiciled in England and Wales, registration
number 05764401.
Principal place of business:
Willow Cottage
39 Malmesbury Road
Leigh, Nr Cricklade
Wiltshire
SN6 6RH
Registered address:
Windyridge
Amberley
Stroud
Gloucestershire
GL5 5AA
The presentation currency is £ sterling.
1. Accounting policies
Basis of preparing the financial statements
These financial statements have been prepared in accordance with the provisions of Section 1A of Financial Reporting
Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act
2006. The financial statements have been prepared under the historical costs convention as modified by the revaluation
of certain assets.
Revenue recognition
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Property, plant and equipment
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Plant and machinery
25% Reducing balance
25% Reducing balance
Computer equipment
25% Reducing balance
Motor vehicles
Government grants
Government grants received are credited to deferred income. Grants towards capital expenditure are released to the profit and loss account over the expected useful life of the assets. Grants received towards revenue expenditure are released to the profit and loss account as the related expenditure is incurred.
Inventories
Inventories have been valued at the lower of cost and estimated selling price less costs to sell.. In respect of work in progress, cost includes a relevant proportion of overheads according to the stage of completion.
Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position date.
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6
For the year ended 31 March 2023
A.G.W Howell (Builder) Limited
Notes to the Financial Statements Continued
Hire purchase and leasing commitments
Property, plant and equipment acquired under finance leases or hire purchase contracts are capitalised and depreciated in the same manner as other tangible fixed assets. The related obligations, net of future finance charges, are included in creditors. Rentals paid under operating leases are charged to profit or loss on a straightline basis over the period of the lease.
2. Property, plant and equipment
Total
Computer
equipment
Motor vehicles
Plant and
machinery
£
£
£
£
Cost or valuation
At 01 April 2022
32,286
2,054
29,534
698
At 31 March 2023
698
29,534
2,054
32,286
Provision for depreciation and impairment
At 01 April 2022
9,960
1,894
7,384
682
Charge for year
5,582
40
5,538
4
At 31 March 2023
15,542
1,934
12,922
686
At 31 March 2023
Net book value
12
16,612
120
16,744
At 31 March 2022
16
22,150
160
22,326
3. Inventories
2022
2023
£
£
Stocks
6,000
3,000
4. Trade and other receivables
2022
2023
£
£
Other debtors
2,099
4,115
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7
For the year ended 31 March 2023
A.G.W Howell (Builder) Limited
Notes to the Financial Statements Continued
5. Trade and other payables: amounts falling due within one year
2022
2023
£
£
Trade creditors
1,248
8,985
Taxation and social security
663
486
Other creditors
8,372
9,130
10,283
18,601
6. Trade and other payables: amounts falling due after more than one year
2022
2023
£
£
Other creditors
8,386
13,042
7. Average number of persons employed
During the year the average number of employees was 4 (2022 : 3)
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