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2021-03-01 2022-02-28 03144839 dpl-frs:Item2 2021-03-01 2022-02-28 03144839 dpl-frs:Item2 2021-02-28 03144839 dpl-frs:Item2 2022-02-28 03144839 dpl-frs:CostSales dpl-frs:Item2 2021-03-01 2022-02-28 03144839 dpl-frs:CostSales dpl-frs:Item2 2021-02-28 03144839 dpl-frs:CostSales dpl-frs:Item2 2022-02-28 03144839 dpl-frs:DistributionCosts dpl-frs:Item2 2021-03-01 2022-02-28 03144839 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2021-03-01 2022-02-28 03144839 dpl-frs:Item3 2021-03-01 2022-02-28 03144839 dpl-frs:Item3 2021-02-28 03144839 dpl-frs:Item3 2022-02-28 03144839 dpl-frs:CostSales dpl-frs:Item3 2021-03-01 2022-02-28 03144839 dpl-frs:CostSales dpl-frs:Item3 2021-02-28 03144839 dpl-frs:CostSales dpl-frs:Item3 2022-02-28 03144839 dpl-frs:DistributionCosts dpl-frs:Item3 2021-03-01 2022-02-28 03144839 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2021-03-01 2022-02-28 03144839 dpl-frs:Item4 2021-03-01 2022-02-28 03144839 dpl-frs:Item4 2021-02-28 03144839 dpl-frs:Item4 2022-02-28 03144839 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2022-02-28 03144839 dpl-frs:DistributionCosts dpl-frs:Item6 2021-03-01 2022-02-28 03144839 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2021-03-01 2022-02-28 03144839 dpl-frs:Item7 2021-03-01 2022-02-28 03144839 dpl-frs:Item7 2021-02-28 03144839 dpl-frs:Item7 2022-02-28 03144839 dpl-frs:CostSales dpl-frs:Item7 2021-03-01 2022-02-28 03144839 dpl-frs:CostSales dpl-frs:Item7 2021-02-28 03144839 dpl-frs:CostSales dpl-frs:Item7 2022-02-28 03144839 dpl-frs:DistributionCosts dpl-frs:Item7 2021-03-01 2022-02-28 03144839 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2021-03-01 2022-02-28 03144839 dpl-frs:Item8 2021-03-01 2022-02-28 03144839 dpl-frs:Item8 2021-02-28 03144839 dpl-frs:Item8 2022-02-28 03144839 dpl-frs:CostSales dpl-frs:Item8 2021-03-01 2022-02-28 03144839 dpl-frs:CostSales dpl-frs:Item8 2021-02-28 03144839 dpl-frs:CostSales dpl-frs:Item8 2022-02-28 03144839 dpl-frs:DistributionCosts dpl-frs:Item8 2021-03-01 2022-02-28 03144839 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2021-03-01 2022-02-28 03144839 dpl-frs:Item9 2021-03-01 2022-02-28 03144839 dpl-frs:Item9 2021-02-28 03144839 dpl-frs:Item9 2022-02-28 03144839 dpl-frs:CostSales dpl-frs:Item9 2021-03-01 2022-02-28 03144839 dpl-frs:CostSales dpl-frs:Item9 2021-02-28 03144839 dpl-frs:CostSales dpl-frs:Item9 2022-02-28 03144839 dpl-frs:DistributionCosts dpl-frs:Item9 2021-03-01 2022-02-28 03144839 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2021-03-01 2022-02-28 03144839 dpl-frs:Item10 2021-03-01 2022-02-28 03144839 dpl-frs:Item10 2021-02-28 03144839 dpl-frs:Item10 2022-02-28 03144839 dpl-frs:CostSales dpl-frs:Item10 2021-03-01 2022-02-28 03144839 dpl-frs:CostSales dpl-frs:Item10 2021-02-28 03144839 dpl-frs:CostSales dpl-frs:Item10 2022-02-28 03144839 dpl-frs:DistributionCosts dpl-frs:Item10 2021-03-01 2022-02-28 03144839 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2021-03-01 2022-02-28 03144839 dpl-frs:Item11 2021-03-01 2022-02-28 03144839 dpl-frs:Item11 2021-02-28 03144839 dpl-frs:Item11 2022-02-28 03144839 dpl-frs:CostSales dpl-frs:Item11 2021-03-01 2022-02-28 03144839 dpl-frs:CostSales dpl-frs:Item11 2021-02-28 03144839 dpl-frs:CostSales dpl-frs:Item11 2022-02-28 03144839 dpl-frs:DistributionCosts dpl-frs:Item11 2021-03-01 2022-02-28 03144839 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2021-03-01 2022-02-28 03144839 dpl-frs:Item12 2021-03-01 2022-02-28 03144839 dpl-frs:Item12 2021-02-28 03144839 dpl-frs:Item12 2022-02-28 03144839 dpl-frs:CostSales dpl-frs:Item12 2021-03-01 2022-02-28 03144839 dpl-frs:CostSales dpl-frs:Item12 2021-02-28 03144839 dpl-frs:CostSales dpl-frs:Item12 2022-02-28 03144839 dpl-frs:DistributionCosts dpl-frs:Item12 2021-03-01 2022-02-28 03144839 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2021-03-01 2022-02-28 03144839 1 2021-03-01 2022-02-28 03144839 frs-countries:EnglandWales 2021-03-01 2022-02-28
Registered number: 03144839
Howes Models Limited
Unaudited Financial Statements
For The Year Ended 28 February 2023
Brookwood Accountancy Limited
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 03144839
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 5 8,184 11,351
8,184 11,351
CURRENT ASSETS
Stocks 6 233,906 223,310
Debtors 7 9,063 13,377
Cash at bank and in hand 69,418 75,313
312,387 312,000
Creditors: Amounts Falling Due Within One Year 8 (92,085 ) (88,660 )
NET CURRENT ASSETS (LIABILITIES) 220,302 223,340
TOTAL ASSETS LESS CURRENT LIABILITIES 228,486 234,691
PROVISIONS FOR LIABILITIES
Deferred Taxation (1,866 ) (1,997 )
NET ASSETS 226,620 232,694
CAPITAL AND RESERVES
Called up share capital 9 97,000 97,000
Profit and Loss Account 129,620 135,694
SHAREHOLDERS' FUNDS 226,620 232,694
Page 1
Page 2
For the year ending 28 February 2023 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.
On behalf of the board
Mr. Martin Castle
Director
16/11/2023
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Howes Models Limited is a private company, limited by shares, incorporated in England & Wales, registered number 03144839 . The registered office is Unit 16B, Station Field Industrial Estate, Kidlington, Oxfordshire, OX5 1JD.
2. Accounting Policies
2.1. 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.
2.2. 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 sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of .... years.
2.4. 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:
Leasehold 10% straight line
Plant & Machinery 25% reducing balance
Motor Vehicles 25% reducing balance
Fixtures & Fittings 25% reducing balance
Computer Equipment 33% straight line
2.5. 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.
2.6. 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.
...CONTINUED
Page 3
Page 4
2.6. Taxation - continued
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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 9 (2022: 8)
9 8
4. Intangible Assets
Goodwill
£
Cost
As at 1 March 2022 63,712
As at 28 February 2023 63,712
Amortisation
As at 1 March 2022 63,712
As at 28 February 2023 63,712
Net Book Value
As at 28 February 2023 -
As at 1 March 2022 -
5. Tangible Assets
Land & Property
Leasehold Plant & Machinery Motor Vehicles Fixtures & Fittings
£ £ £ £
Cost
As at 1 March 2022 2,100 7,048 24,986 7,253
As at 28 February 2023 2,100 7,048 24,986 7,253
Depreciation
As at 1 March 2022 1,260 6,812 17,081 5,322
Provided during the period 210 59 1,976 483
As at 28 February 2023 1,470 6,871 19,057 5,805
Net Book Value
As at 28 February 2023 630 177 5,929 1,448
As at 1 March 2022 840 236 7,905 1,931
Page 4
Page 5
Computer Equipment Total
£ £
Cost
As at 1 March 2022 24,395 65,782
As at 28 February 2023 24,395 65,782
Depreciation
As at 1 March 2022 23,956 54,431
Provided during the period 439 3,167
As at 28 February 2023 24,395 57,598
Net Book Value
As at 28 February 2023 - 8,184
As at 1 March 2022 439 11,351
6. Stocks
2023 2022
£ £
Materials 233,906 223,310
233,906 223,310
7. Debtors
2023 2022
£ £
Due within one year
Trade debtors 6,115 7,978
Prepayments and accrued income 2,079 4,530
Other debtors 869 869
9,063 13,377
8. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 28,838 27,793
Corporation tax 22,509 26,843
Other taxes and social security 3,862 3,944
VAT 33,485 27,488
Pensions control account 217 65
Accruals and deferred income 3,133 2,486
Director's loan account 41 41
92,085 88,660
9. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 97,000 97,000
Page 5