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REGISTERED NUMBER: 10262584 (England and Wales)











Unaudited Financial Statements

for the Year Ended 31 May 2023

for

Wilson Howe Limited

Wilson Howe Limited (Registered number: 10262584)






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




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Wilson Howe Limited

Company Information
for the Year Ended 31 May 2023







DIRECTORS: M R Howe
Mrs E C Howe





REGISTERED OFFICE: 212A Bocking Lane
Greenhill
Sheffield
Yorkshire
S8 7BP





REGISTERED NUMBER: 10262584 (England and Wales)





ACCOUNTANTS: Wilson Howe Limited
Chartered Accountants
212A Bocking Lane
Greenhill
Sheffield
Yorkshire
S8 7BP

Wilson Howe Limited (Registered number: 10262584)

Balance Sheet
31 May 2023

31.5.23 31.5.22
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 83,648 101,089
Tangible assets 5 18,848 13,872
102,496 114,961

CURRENT ASSETS
Debtors 6 128,083 151,003
Cash at bank and in hand 620 4,847
128,703 155,850
CREDITORS
Amounts falling due within one year 7 137,613 157,911
NET CURRENT LIABILITIES (8,910 ) (2,061 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

93,586

112,900

CREDITORS
Amounts falling due after more than one
year

8

92,888

112,525
NET ASSETS 698 375

CAPITAL AND RESERVES
Called up share capital 3 3
Retained earnings 695 372
698 375

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 May 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.

Wilson Howe Limited (Registered number: 10262584)

Balance Sheet - continued
31 May 2023


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 9 November 2023 and were signed on its behalf by:





M R Howe - Director


Wilson Howe Limited (Registered number: 10262584)

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

1. STATUTORY INFORMATION

Wilson Howe Limited 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 is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2016, is being amortised evenly over its estimated useful life of five years.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery etc - 20% on reducing balance and 20% on cost

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.

Wilson Howe Limited (Registered number: 10262584)

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

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 8 (2022 - 8 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 June 2022
and 31 May 2023 178,382
AMORTISATION
At 1 June 2022 77,293
Charge for year 17,441
At 31 May 2023 94,734
NET BOOK VALUE
At 31 May 2023 83,648
At 31 May 2022 101,089

5. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 June 2022 24,408
Additions 8,805
Disposals (1,081 )
At 31 May 2023 32,132
DEPRECIATION
At 1 June 2022 10,536
Charge for year 3,370
Eliminated on disposal (622 )
At 31 May 2023 13,284
NET BOOK VALUE
At 31 May 2023 18,848
At 31 May 2022 13,872

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.5.23 31.5.22
£    £   
Trade debtors 45,768 53,222
Other debtors 82,315 97,781
128,083 151,003

Wilson Howe Limited (Registered number: 10262584)

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

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.5.23 31.5.22
£    £   
Bank loans and overdrafts 44,410 36,983
Trade creditors 19,383 17,349
Taxation and social security 56,394 32,845
Other creditors 17,426 70,734
137,613 157,911

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
31.5.23 31.5.22
£    £   
Bank loans 92,888 112,525

Amounts falling due in more than five years:

Repayable by instalments
Bank loans more 5 yr by instal - 19,330

9. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 May 2023 and 31 May 2022:

31.5.23 31.5.22
£    £   
M R Howe
Balance outstanding at start of year - 243
Amounts repaid - -
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year - -