Acorah Software Products - Accounts Production 13.8.831 false 1 January 2021 31 December 2021 31 December 2021 05412683 Mr J H Wild Mrs L Wild iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 05412683 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2021-12-31 05412683 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2021-12-31 05412683 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2021-12-31 05412683 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2021-01-01 2021-12-31 05412683 frs-core:AllSubsidiaries 2021-01-01 2021-12-31 05412683 frs-core:KeyManagementPersonnel 2021-01-01 2021-12-31 05412683 frs-core:EntitiesControlledByKeyManagementPersonnel 2021-01-01 2021-12-31 05412683 frs-core:OtherRelatedParties 2021-01-01 2021-12-31 05412683 2020-12-31 05412683 2021-12-31 05412683 2021-01-01 2021-12-31 05412683 frs-core:CurrentFinancialInstruments 2021-12-31 05412683 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Registered number: 05412683
Howell Wild Limited
Unaudited ABRIDGED Financial Statements
For The Year Ended 31 December 2021
Allen Mills Howard & Co
Chartered Accountants
56 Manchester Road
Altrincham
Cheshire
WA14 4PJ
Unaudited Financial Statements
Contents
Page
Abridged Balance Sheet 1—2
Notes to the Abridged Financial Statements 3—5
Page 1
Abridged Balance Sheet
Registered number: 05412683
2021 2020
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 3 5,279 4,977
5,279 4,977
CURRENT ASSETS
Stocks 36,806 39,673
Debtors 4 222,356 204,544
Cash at bank and in hand - 2,628
259,162 246,845
Creditors: Amounts Falling Due Within One Year (259,062 ) (218,245 )
NET CURRENT ASSETS (LIABILITIES) 100 28,600
TOTAL ASSETS LESS CURRENT LIABILITIES 5,379 33,577
PROVISIONS FOR LIABILITIES
Deferred Taxation (902 ) (946 )
NET ASSETS 4,477 32,631
CAPITAL AND RESERVES
Called up share capital 5 2 2
Profit and Loss Account 4,475 32,629
SHAREHOLDERS' FUNDS 4,477 32,631
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For the year ending 31 December 2021 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
All of the company's members have consented to the preparation of an Abridged Profit and Loss Account and an Abridged Balance Sheet for the year end 31 December 2021 in accordance with section 444(2A) of the Companies Act 2006.
On behalf of the board
Mr J H Wild
Director
13th November 2023
The notes on pages 3 to 5 form part of these financial statements.
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Notes to the Abridged Financial Statements
1. Accounting Policies
1.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
1.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

1.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Improvements to leasehold property 15% reducing balance
Fixtures & Fittings 15% reducing balance
Computer Equipment 15% reducing balance
1.4. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
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1.5. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
2. Average Number of Employees
Average number of employees, including directors, during the year was as follows: 5 (2020: 5)
5 5
3. Tangible Assets
Total
£
Cost
As at 1 January 2021 35,306
Additions 1,049
As at 31 December 2021 36,355
Depreciation
As at 1 January 2021 30,329
Provided during the period 747
As at 31 December 2021 31,076
Net Book Value
As at 31 December 2021 5,279
As at 1 January 2021 4,977
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4. Debtors
2021 2020
£ £
Due after more than one year
Corporation tax recoverable assets 35,480 35,480
35,480 35,480
5. Share Capital
2021 2020
£ £
Allotted, Called up and fully paid 2 2
6. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 January 2021 Amounts advanced Amounts repaid Amounts written off As at 31 December 2021
£ £ £ £ £
Mr John Wild 128,277 136,111 136,091 - 128,297
The above loan is unsecured, interest free and repayable on demand.
7. General Information
Howell Wild Limited is a private company, limited by shares, incorporated in England & Wales, registered number 05412683 . The registered office is Howell Wild The Stables, Wilmslow Road, Didsbury, Manchester, M20 5PG.
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