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REGISTERED NUMBER: 00657865 (England and Wales)















Unaudited Financial Statements for the Year Ended 30 April 2023

for

W.N. & A.Howie Limited

W.N. & A.Howie Limited (Registered number: 00657865)






Contents of the Financial Statements
for the Year Ended 30 April 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


W.N. & A.Howie Limited

Company Information
for the Year Ended 30 April 2023







DIRECTOR: Mrs S Foxcroft





REGISTERED OFFICE: 17 Branch Road
Batley
West Yorks
WF17 5RY





REGISTERED NUMBER: 00657865 (England and Wales)





ACCOUNTANTS: Charles Stewart & Co Limited
Chartered Accountants
3 Park Square
Leeds
LS1 2NE

W.N. & A.Howie Limited (Registered number: 00657865)

Balance Sheet
30 April 2023

30.4.23 30.4.22
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 1,886 2,522

CURRENT ASSETS
Stocks 750 960
Debtors 5 772 638
Cash at bank and in hand 76,493 73,319
78,015 74,917
CREDITORS
Amounts falling due within one year 6 32,608 29,927
NET CURRENT ASSETS 45,407 44,990
TOTAL ASSETS LESS CURRENT
LIABILITIES

47,293

47,512

CREDITORS
Amounts falling due after more than one
year

7

45,339

46,066
NET ASSETS 1,954 1,446

CAPITAL AND RESERVES
Called up share capital 8 1,000 1,000
Retained earnings 954 446
SHAREHOLDERS' FUNDS 1,954 1,446

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

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2023 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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.

W.N. & A.Howie Limited (Registered number: 00657865)

Balance Sheet - continued
30 April 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 director and authorised for issue on 5 April 2024 and were signed by:





Mrs S Foxcroft - Director


W.N. & A.Howie Limited (Registered number: 00657865)

Notes to the Financial Statements
for the Year Ended 30 April 2023

1. STATUTORY INFORMATION

W.N. & A.Howie 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 is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery - 25% on reducing balance

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.

W.N. & A.Howie Limited (Registered number: 00657865)

Notes to the Financial Statements - continued
for the Year Ended 30 April 2023

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 6 (2022 - 5 ) .

4. TANGIBLE FIXED ASSETS
Plant and
machinery
£   
COST
At 1 May 2022
and 30 April 2023 18,450
DEPRECIATION
At 1 May 2022 15,928
Charge for year 636
At 30 April 2023 16,564
NET BOOK VALUE
At 30 April 2023 1,886
At 30 April 2022 2,522

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.4.23 30.4.22
£    £   
Prepayments and accrued income 772 638

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.4.23 30.4.22
£    £   
Trade creditors 2,000 2,000
Tax 5,950 8,546
Social security and other taxes - 755
VAT 7,208 4,388
Accrued expenses 17,450 14,238
32,608 29,927

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
30.4.23 30.4.22
£    £   
Loan creditor 24,225 30,639
Directors loan account 21,114 15,427
45,339 46,066

The loan creditor represents a loan under HM Government Coronavirus Business Bounce Back Loan Scheme.
The loan creditor carries an interest rate of 2.5% per annum and it is repayable in accordance with the rules of the scheme.

W.N. & A.Howie Limited (Registered number: 00657865)

Notes to the Financial Statements - continued
for the Year Ended 30 April 2023

8. CALLED UP SHARE CAPITAL


Allotted, issued and fully paid:
Number: Class: Nominal 30.4.23 30.4.22
value: £    £   
1,000 Ordinary £1 1,000 1,000

9. ULTIMATE CONTROLLING PARTY

The company is under the ultimate control of Mrs S Foxcroft, director.