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REGISTERED NUMBER: 04027503 (England and Wales)













Unaudited Financial Statements

for the Year Ended 31st July 2023

for

Howick & Brooker Partnership Limited

Howick & Brooker Partnership Limited (Registered number: 04027503)






Contents of the Financial Statements
for the Year Ended 31st July 2023




Page

Company information 1

Abridged statement of financial position 2

Notes to the financial statements 4


Howick & Brooker Partnership Limited

Company Information
for the Year Ended 31st July 2023







Directors: B A Brooker
P D K Brooker
A P Howick
G E Brooker





Secretary: B A Brooker





Registered office: Abacus House
14-18 Forest Road
Loughton
Essex
IG10 1DX





Registered number: 04027503 (England and Wales)





Accountants: Cooper Paul
Abacus House
14-18 Forest Road
Loughton
Essex
IG10 1DX

Howick & Brooker Partnership Limited (Registered number: 04027503)

Abridged Statement of Financial Position
31st July 2023

2023 2022
Notes £    £   
Fixed assets
Intangible assets 4 - -
Tangible assets 5 323 1,907
Investments 6 3,000 3,000
3,323 4,907

Current assets
Debtors 114,983 86,945
Cash at bank and in hand 9,119 17,971
124,102 104,916
Creditors
Amounts falling due within one year (117,572 ) (74,673 )
Net current assets 6,530 30,243
Total assets less current liabilities 9,853 35,150

Capital and reserves
Called up share capital 100 100
Retained earnings 9,753 35,050
Shareholders' funds 9,853 35,150

Howick & Brooker Partnership Limited (Registered number: 04027503)

Abridged Statement of Financial Position - continued
31st July 2023


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

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

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

All the members have consented to the preparation of an abridged Statement of income and retained earnings and an abridged Statement of financial position for the year ended 31st July 2023 in accordance with Section 444(2A) of the Companies Act 2006.

In accordance with Section 444 of the Companies Act 2006, the Statement of income and retained earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 22nd January 2024 and were signed on its behalf by:




B A Brooker - Director A P Howick - Director




P D K Brooker - Director G E Brooker - Director


Howick & Brooker Partnership Limited (Registered number: 04027503)

Notes to the Financial Statements
for the Year Ended 31st July 2023

1. Statutory information

Howick & Brooker Partnership 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 2001, is being amortised evenly over its estimated useful life of fifteen 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 or, if held under a finance lease, over the lease term, whichever is the shorter.
Fixtures and fittings - 20% on cost
Motor vehicles - 20% on reducing balance
Computer equipment - 33% on cost

Hire purchase and leasing commitments
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

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.

3. Employees and directors

The average number of employees during the year was 6 (2022 - 6 ) .

Howick & Brooker Partnership Limited (Registered number: 04027503)

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

4. Intangible fixed assets
Totals
£   
Cost
At 1st August 2022
and 31st July 2023 130,000
Amortisation
At 1st August 2022
and 31st July 2023 130,000
Net book value

At 31st July 2023 -
At 31st July 2022 -

5. Tangible fixed assets
Totals
£   
Cost
At 1st August 2022 102,679
Additions 482
At 31st July 2023 103,161
Depreciation
At 1st August 2022 100,772
Charge for year 2,066
At 31st July 2023 102,838
Net book value
At 31st July 2023 323
At 31st July 2022 1,907

Howick & Brooker Partnership Limited (Registered number: 04027503)

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

5. Tangible fixed assets - continued

Fixed assets, included in the above, which are held under hire purchase contracts or finance leases are as follows:

Totals
£   
Cost
At 1st August 2022
and 31st July 2023 30,910
Depreciation
At 1st August 2022
and 31st July 2023 30,910
Net book value
At 31st July 2023 -
At 31st July 2022 -

6. Fixed asset investments

Information on investments other than loans is as follows:
Totals
£   
Cost
At 1st August 2022
and 31st July 2023 3,000
Net book value
At 31st July 2023 3,000
At 31st July 2022 3,000

7. Directors' advances, credits and guarantees

The following advances to directors subsisted during the years ended 31st July 2023 and 31st July 2022:

2023 2022
£    £   
B A Brooker
Balance outstanding at start of year 15,329 -
Amounts advanced 13,815 15,329
Amounts repaid (15,329 ) -
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 13,815 15,329

Howick & Brooker Partnership Limited (Registered number: 04027503)

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

7. Directors' advances, credits and guarantees - continued

A P Howick
Balance outstanding at start of year 23,927 -
Amounts advanced 21,626 23,927
Amounts repaid (23,927 ) -
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 21,626 23,927