IRIS Accounts Production v23.2.0.158 12794198 Board of Directors 1.9.22 31.8.23 31.8.23 false true false false true false iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh127941982022-08-31127941982023-08-31127941982022-09-012023-08-31127941982021-08-31127941982021-09-012022-08-31127941982022-08-3112794198ns10:Originalns15:EnglandWales2022-09-012023-08-3112794198ns14:PoundSterlingns10:Original2022-09-012023-08-3112794198ns10:Originalns10:Director12022-09-012023-08-3112794198ns10:Original2022-09-012023-08-3112794198ns10:Original2023-08-3112794198ns10:Originalns10:PrivateLimitedCompanyLtd2022-09-012023-08-3112794198ns10:Originalns10:SmallEntities2022-09-012023-08-3112794198ns10:Originalns10:AuditExempt-NoAccountantsReport2022-09-012023-08-3112794198ns10:Originalns10:SmallCompaniesRegimeForDirectorsReport2022-09-012023-08-3112794198ns10:SmallCompaniesRegimeForAccountsns10:Original2022-09-012023-08-3112794198ns10:Originalns10:FullAccounts2022-09-012023-08-3112794198ns10:Originalns10:Director22022-09-012023-08-3112794198ns10:CompanySecretary1ns10:Original2022-09-012023-08-3112794198ns10:Originalns10:RegisteredOffice2022-09-012023-08-3112794198ns10:Original2022-08-3112794198ns10:Originalns5:CurrentFinancialInstruments2023-08-3112794198ns10:Originalns5:CurrentFinancialInstruments2022-08-3112794198ns10:Originalns5:Non-currentFinancialInstruments2023-08-3112794198ns10:Originalns5:Non-currentFinancialInstruments2022-08-3112794198ns5:ShareCapitalns10:Original2023-08-3112794198ns5:ShareCapitalns10:Original2022-08-3112794198ns10:Originalns5:RetainedEarningsAccumulatedLosses2023-08-3112794198ns10:Originalns5:RetainedEarningsAccumulatedLosses2022-08-3112794198ns10:Original2021-09-012022-08-3112794198ns10:Originalns5:FurnitureFittings2022-08-3112794198ns10:Originalns5:ComputerEquipment2022-08-3112794198ns10:Original2022-08-3112794198ns10:Originalns5:FurnitureFittings2022-09-012023-08-3112794198ns10:Originalns5:ComputerEquipment2022-09-012023-08-3112794198ns10:Originalns5:FurnitureFittings2023-08-3112794198ns10:Originalns5:ComputerEquipment2023-08-3112794198ns10:Originalns5:FurnitureFittings2022-08-3112794198ns10:Originalns5:ComputerEquipment2022-08-3112794198ns10:Originalns5:CurrentFinancialInstrumentsns5:WithinOneYear2023-08-3112794198ns10:Originalns5:CurrentFinancialInstrumentsns5:WithinOneYear2022-08-3112794198ns10:Originalns5:Non-currentFinancialInstrumentsns5:BetweenTwoFiveYears2023-08-3112794198ns10:Originalns5:Non-currentFinancialInstrumentsns5:BetweenTwoFiveYears2022-08-31
REGISTERED NUMBER: 12794198 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 August 2023

for

Howgate Sable Humphreys Irving LTD

Howgate Sable Humphreys Irving LTD (Registered number: 12794198)

Contents of the Financial Statements
for the Year Ended 31 August 2023










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


Howgate Sable Humphreys Irving LTD

Company Information
for the Year Ended 31 August 2023







DIRECTORS: N J Humphreys
N R H Irving





SECRETARY:





REGISTERED OFFICE: 1 Old Hall St (Suite 301)
Liverpool
L3 9HF





REGISTERED NUMBER: 12794198 (England and Wales)





ACCOUNTANTS: Horley Green Chartered Accountants
Horley Green House
Horley Green Road
Claremount
Halifax
West Yorkshire
HX3 6AS

Howgate Sable Humphreys Irving LTD (Registered number: 12794198)

Balance Sheet
31 August 2023

31.8.23 31.8.22
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 9,096 12,063

CURRENT ASSETS
Debtors 5 223,596 201,936
Cash at bank 5,708 112,322
229,304 314,258
CREDITORS
Amounts falling due within one year 6 144,278 188,921
NET CURRENT ASSETS 85,026 125,337
TOTAL ASSETS LESS CURRENT
LIABILITIES

94,122

137,400

CREDITORS
Amounts falling due after more than one year 7 63,484 80,151
NET ASSETS 30,638 57,249

CAPITAL AND RESERVES
Called up share capital 20,000 20,000
Retained earnings 10,638 37,249
SHAREHOLDERS' FUNDS 30,638 57,249

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 August 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 2023 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:
(a)ensuring that the company keeps 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 Sections 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.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 11 October 2023 and were signed on its behalf by:



N J Humphreys - Director


Howgate Sable Humphreys Irving LTD (Registered number: 12794198)

Notes to the Financial Statements
for the Year Ended 31 August 2023


1. STATUTORY INFORMATION

Howgate Sable Humphreys Irving LTD is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2. ACCOUNTING POLICIES

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

Turnover
Turnover represents the net amount receivable for goods supplied and services provided, excluding value added tax, except in respect of service contracts where turnover is recognised when the company obtains the right to consideration.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 9 (2022 - 10 ) .

Howgate Sable Humphreys Irving LTD (Registered number: 12794198)

Notes to the Financial Statements - continued
for the Year Ended 31 August 2023


4. TANGIBLE FIXED ASSETS
Fixtures
and Computer
fittings equipment Totals
£    £    £   
COST
At 1 September 2022 14,120 6,045 20,165
Additions - 1,084 1,084
At 31 August 2023 14,120 7,129 21,249
DEPRECIATION
At 1 September 2022 5,412 2,690 8,102
Charge for year 2,706 1,345 4,051
At 31 August 2023 8,118 4,035 12,153
NET BOOK VALUE
At 31 August 2023 6,002 3,094 9,096
At 31 August 2022 8,708 3,355 12,063

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.8.23 31.8.22
£    £   
Trade debtors 67,960 142,465
Other debtors 144,641 51,730
Prepayments 10,995 7,741
223,596 201,936

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.8.23 31.8.22
£    £   
Trade creditors 4,845 55,834
Tax 101,300 51,717
Social security and other taxes 20,314 3,689
VAT 15,819 30,448
Accrued expenses 2,000 47,233
144,278 188,921

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
31.8.23 31.8.22
£    £   
Bank loans - 2-5 years 63,484 80,151

8. RELATED PARTY DISCLOSURES

The company is controlled by the company director.