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Company Registration No. 08838937 (England and Wales)
Howard Yorkshire Limited Unaudited accounts for the year ended 31 January 2023
Howard Yorkshire Limited Unaudited accounts Contents
Page
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Howard Yorkshire Limited Company Information for the year ended 31 January 2023
Director
Mr Howard Duckwith
Company Number
08838937 (England and Wales)
Registered Office
13 Betton Rise East Ayton Scarborough North Yorkshire YO13 9HU England
Accountants
JLW Accounting Solutions Shallowdale House East Street Swinton North Yorkshire YO17 6SH
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Howard Yorkshire Limited Statement of financial position as at 31 January 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Intangible assets
15,252 
22,879 
Tangible assets
7,278 
8,562 
22,530 
31,441 
Current assets
Inventories
3,798 
6,000 
Debtors
20,722 
20,025 
Cash at bank and in hand
170 
210 
24,690 
26,235 
Creditors: amounts falling due within one year
(141,267)
(138,832)
Net current liabilities
(116,577)
(112,597)
Total assets less current liabilities
(94,047)
(81,156)
Creditors: amounts falling due after more than one year
(23,810)
(25,901)
Net liabilities
(117,857)
(107,057)
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
(117,957)
(107,157)
Shareholders' funds
(117,857)
(107,057)
For the year ending 31 January 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 in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 13 October 2023 and were signed on its behalf by
Mr Howard Duckwith Director Company Registration No. 08838937
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Howard Yorkshire Limited Notes to the Accounts for the year ended 31 January 2023
1
Statutory information
Howard Yorkshire Limited is a private company, limited by shares, registered in England and Wales, registration number 08838937. The registered office is 13 Betton Rise, East Ayton, Scarborough, North Yorkshire, YO13 9HU, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention in accordance with FRS102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard)
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised at the point of sale.
Inventories
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell. Estimated selling price less costs to complete and sell is based on the estimated selling price of the goods less any estimated completion or selling costs likely to be incurred on the sale. Any obsolete stock is recognised as an expense in the period in which the stock is deemed to have become obsolete.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Fixtures & fittings
15%
Goodwill
Goodwill being the amount paid in connection with the acquisition of the business in 2015, is being amortised evenly over its useful life of ten years.
Going concern
The director has adopted the going concern basis for the preparation of the accounts. The company continues to operate with the support of its director.
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
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Howard Yorkshire Limited Notes to the Accounts for the year ended 31 January 2023
4
Intangible fixed assets
Goodwill 
£ 
Cost
At 1 February 2022
76,267 
At 31 January 2023
76,267 
Amortisation
At 1 February 2022
53,388 
Charge for the year
7,627 
At 31 January 2023
61,015 
Net book value
At 31 January 2023
15,252 
At 31 January 2022
22,879 
5
Tangible fixed assets
Fixtures & fittings 
£ 
Cost or valuation
At cost 
At 1 February 2022
20,268 
At 31 January 2023
20,268 
Depreciation
At 1 February 2022
11,706 
Charge for the year
1,284 
At 31 January 2023
12,990 
Net book value
At 31 January 2023
7,278 
At 31 January 2022
8,562 
6
Debtors
2023 
2022 
£ 
£ 
Amounts falling due within one year
Deferred tax asset
20,722 
20,025 
7
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
Bank loans and overdrafts
1,941 
133 
Trade creditors
300 
348 
Taxes and social security
525 
229 
Other creditors
364 
1,650 
Loans from directors
137,417 
135,752 
Accruals
720 
720 
141,267 
138,832 
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Howard Yorkshire Limited Notes to the Accounts for the year ended 31 January 2023
8
Creditors: amounts falling due after more than one year
2023 
2022 
£ 
£ 
Bank loans
23,810 
25,901 
9
Average number of employees
During the year the average number of employees was 3 (2022: 3).
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