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Company Registration No. SC628103 (Scotland)
Homer and Howells Ltd Unaudited accounts for the period from 1 May 2023 to 1 February 2024
Homer and Howells Ltd Unaudited accounts Contents
Page
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Homer and Howells Ltd Company Information for the period from 1 May 2023 to 1 February 2024
Director
Nicola McGrath
Company Number
SC628103 (Scotland)
Registered Office
0/1, 102 Bellwood Street Glasgow G41 3ED Scotland
Accountants
Calculo Ltd Red Tree Magenta 270 Glasgow Road Glasgow G73 1SA
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Homer and Howells Ltd Statement of financial position as at 1 February 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
1,479 
1,644 
Current assets
Cash at bank and in hand
1,056 
1,906 
Creditors: amounts falling due within one year
- 
(764)
Net current assets
1,056 
1,142 
Net assets
2,535 
2,786 
Capital and reserves
Called up share capital
4 
4 
Profit and loss account
2,531 
2,782 
Shareholders' funds
2,535 
2,786 
For the period ending 1 February 2024 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 her 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 4 March 2024 and were signed on its behalf by
Nicola McGrath Director Company Registration No. SC628103
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Homer and Howells Ltd Notes to the Accounts for the period from 1 May 2023 to 1 February 2024
1
Statutory information
Homer and Howells Ltd is a private company, limited by shares, registered in Scotland, registration number SC628103. The registered office is 0/1, 102 Bellwood Street, Glasgow, G41 3ED, Scotland.
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 period, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
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:
Plant & machinery
10% reducing balance
Computer equipment
10% reducing balance
4
Tangible fixed assets
Plant & machinery 
Computer equipment 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 May 2023
548 
1,387 
1,935 
At 1 February 2024
548 
1,387 
1,935 
Depreciation
At 1 May 2023
152 
139 
291 
Charge for the period
40 
125 
165 
At 1 February 2024
192 
264 
456 
Net book value
At 1 February 2024
356 
1,123 
1,479 
At 30 April 2023
396 
1,248 
1,644 
5
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Loans from directors
- 
764 
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Homer and Howells Ltd Notes to the Accounts for the period from 1 May 2023 to 1 February 2024
6
Share capital
2024 
2023 
£ 
£ 
Allotted, called up and fully paid:
4 Ordinary shares of £1 each
4 
4 
7
Average number of employees
During the period the average number of employees was 1 (2023: 1).
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