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REGISTERED NUMBER: 04784746 (England and Wales)















HOWARTHS HR AND EMPLOYMENT LAW LIMITED

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2023






HOWARTHS HR AND EMPLOYMENT LAW LIMITED (REGISTERED NUMBER: 04784746)

CONTENTS OF THE FINANCIAL STATEMENTS
for the year ended 30 June 2023










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


HOWARTHS HR AND EMPLOYMENT LAW LIMITED

COMPANY INFORMATION
for the year ended 30 June 2023







DIRECTORS: Mr G J A Howarth
Miss T L Hopkins
E Gooch
Mrs C Geesin





REGISTERED OFFICE: Newbury Court
Brooke Street
Cleckheaton
West Yorkshire
BD19 3RR





REGISTERED NUMBER: 04784746 (England and Wales)





ACCOUNTANTS: Sheards
Chartered Accountants
Vernon House
40 New North Road
Huddersfield
West Yorkshire
HD1 5LS

HOWARTHS HR AND EMPLOYMENT LAW LIMITED (REGISTERED NUMBER: 04784746)

BALANCE SHEET
30 June 2023

2023 2022
Notes £    £   
FIXED ASSETS
Tangible assets 4 12,753 9,514

CURRENT ASSETS
Debtors 5 557,374 442,388
Cash at bank and in hand 191,428 231,118
748,802 673,506
CREDITORS
Amounts falling due within one year 6 (402,855 ) (331,604 )
NET CURRENT ASSETS 345,947 341,902
TOTAL ASSETS LESS CURRENT
LIABILITIES

358,700

351,416

CREDITORS
Amounts falling due after more than one
year

7

(49,833

)

(75,833

)

PROVISIONS FOR LIABILITIES 9 (3,188 ) (1,808 )
NET ASSETS 305,679 273,775

CAPITAL AND RESERVES
Called up share capital 90 90
Share premium 10 10
Capital redemption reserve 100 100
Retained earnings 305,479 273,575
SHAREHOLDERS' FUNDS 305,679 273,775

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 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.

HOWARTHS HR AND EMPLOYMENT LAW LIMITED (REGISTERED NUMBER: 04784746)

BALANCE SHEET - continued
30 June 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 19 February 2024 and were signed on its behalf by:




Mr G J A Howarth - Director



Miss T L Hopkins - Director


HOWARTHS HR AND EMPLOYMENT LAW LIMITED (REGISTERED NUMBER: 04784746)

NOTES TO THE FINANCIAL STATEMENTS
for the year ended 30 June 2023


1. STATUTORY INFORMATION

Howarths HR and Employment Law 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.

The presentation currency of the financial statements is the Pound Sterling (£).


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 net invoiced sales of service contracts, excluding value added tax, turnover is recognised in full 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.
Computer equipment - 15% 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.

HOWARTHS HR AND EMPLOYMENT LAW LIMITED (REGISTERED NUMBER: 04784746)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the year ended 30 June 2023


3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 28 (2022 - 24 ) .

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 July 2022 75,200
Additions 7,304
At 30 June 2023 82,504
DEPRECIATION
At 1 July 2022 65,686
Charge for year 4,065
At 30 June 2023 69,751
NET BOOK VALUE
At 30 June 2023 12,753
At 30 June 2022 9,514

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 454,238 345,858
Amounts owed by group undertakings 79,090 79,090
Other debtors 24,046 17,440
557,374 442,388

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Bank loans and overdrafts 56,367 44,089
Trade creditors 26,634 29,179
Taxation and social security 221,449 196,930
Other creditors 98,405 61,406
402,855 331,604

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2023 2022
£    £   
Bank loans 49,833 75,833

HOWARTHS HR AND EMPLOYMENT LAW LIMITED (REGISTERED NUMBER: 04784746)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the year ended 30 June 2023


8. SECURED DEBTS

The following secured debts are included within creditors:

2023 2022
£    £   
Bank overdrafts 30,367 18,089
Bank loans 75,833 101,833
106,200 119,922

The bank loan is secured by a government backed initiative.

9. PROVISIONS FOR LIABILITIES
2023 2022
£    £   
Deferred tax 3,188 1,808

Deferred
tax
£   
Balance at 1 July 2022 1,808
Provided during year 1,380
Balance at 30 June 2023 3,188

10. RELATED PARTY DISCLOSURES

The amount due from Howarths HR & Emp Law (Holdings) Ltd is £79,090 and is on an interest free basis.