IRIS Accounts Production v23.4.0.336 08352355 director 1.2.23 31.1.24 31.1.24 false true false false true false Ordinary 1.00000 iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh083523552023-01-31083523552024-01-31083523552023-02-012024-01-31083523552022-01-31083523552022-02-012023-01-31083523552023-01-3108352355ns15:EnglandWales2023-02-012024-01-3108352355ns14:PoundSterling2023-02-012024-01-3108352355ns10:Director12023-02-012024-01-3108352355ns10:PrivateLimitedCompanyLtd2023-02-012024-01-3108352355ns10:SmallEntities2023-02-012024-01-3108352355ns10:AuditExempt-NoAccountantsReport2023-02-012024-01-3108352355ns10:SmallCompaniesRegimeForDirectorsReport2023-02-012024-01-3108352355ns10:SmallCompaniesRegimeForAccounts2023-02-012024-01-3108352355ns10:FullAccounts2023-02-012024-01-3108352355ns10:OrdinaryShareClass12023-02-012024-01-3108352355ns10:RegisteredOffice2023-02-012024-01-3108352355ns5:CurrentFinancialInstruments2024-01-3108352355ns5:CurrentFinancialInstruments2023-01-3108352355ns5:Non-currentFinancialInstruments2024-01-3108352355ns5:Non-currentFinancialInstruments2023-01-3108352355ns5:ShareCapital2024-01-3108352355ns5:ShareCapital2023-01-3108352355ns5:RetainedEarningsAccumulatedLosses2024-01-3108352355ns5:RetainedEarningsAccumulatedLosses2023-01-3108352355ns5:MotorVehicles2023-02-012024-01-3108352355ns5:ComputerEquipment2023-02-012024-01-3108352355ns5:MotorVehicles2023-01-3108352355ns5:ComputerEquipment2023-01-3108352355ns5:MotorVehicles2024-01-3108352355ns5:ComputerEquipment2024-01-3108352355ns5:MotorVehicles2023-01-3108352355ns5:ComputerEquipment2023-01-3108352355ns5:CurrentFinancialInstrumentsns5:WithinOneYear2024-01-3108352355ns5:CurrentFinancialInstrumentsns5:WithinOneYear2023-01-3108352355ns10:OrdinaryShareClass12024-01-31083523551ns10:Director12023-01-31083523551ns10:Director12022-01-31083523551ns10:Director12023-02-012024-01-31083523551ns10:Director12022-02-012023-01-31083523551ns10:Director12024-01-31083523551ns10:Director12023-01-31
REGISTERED NUMBER: 08352355 (England and Wales)












UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JANUARY 2024

FOR

HOW CONSULTING LTD

HOW CONSULTING LTD (REGISTERED NUMBER: 08352355)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


HOW CONSULTING LTD

COMPANY INFORMATION
FOR THE YEAR ENDED 31 JANUARY 2024







DIRECTOR: Ms E A Howarth





REGISTERED OFFICE: 9 Hillcrest Way
Wood Laithes Village
Rotherham
S66 3ZX





REGISTERED NUMBER: 08352355 (England and Wales)





ACCOUNTANTS: Gibson Booth Limited
12 Victoria Road
Barnsley
South Yorkshire
S70 2BB

HOW CONSULTING LTD (REGISTERED NUMBER: 08352355)

BALANCE SHEET
31 JANUARY 2024

31.1.24 31.1.23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 53,391 1,129

CURRENT ASSETS
Debtors 5 12,263 -
Cash at bank 326,235 194,095
338,498 194,095
CREDITORS
Amounts falling due within one year 6 65,517 9,391
NET CURRENT ASSETS 272,981 184,704
TOTAL ASSETS LESS CURRENT LIABILITIES 326,372 185,833

CREDITORS
Amounts falling due after more than
one year

7

38,116

-
NET ASSETS 288,256 185,833

CAPITAL AND RESERVES
Called up share capital 9 1 1
Retained earnings 288,255 185,832
SHAREHOLDERS' FUNDS 288,256 185,833

HOW CONSULTING LTD (REGISTERED NUMBER: 08352355)

BALANCE SHEET - continued
31 JANUARY 2024


The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2024 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.

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 9 April 2024 and were signed by:





Ms E A Howarth - Director


HOW CONSULTING LTD (REGISTERED NUMBER: 08352355)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2024

1. STATUTORY INFORMATION

How Consulting Ltd 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 financial statements are presented in sterling which is the functional currency of the company and rounded to the nearest pound.

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.

Significant judgements and estimates
No judgements have been made in the process of applying the below accounting policies that have had the most significant effect on amounts recognised in the financial statements.

There are no key assumptions concerning the future and other key sources of estimation uncertainty at the reporting date that have a significant risk of causing material adjustment to the carrying amounts of assets and liabilities within the next financial year.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

When the outcome of a transaction can be estimated reliably, turnover from the rendering of consultancy services is recognised by reference to the stage of completion at the balance sheet date.

Where the outcome cannot be measured reliably, turnover is recognised only to the extent of the expenses recognised that are recoverable.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Motor vehicles - 25% on reducing balance
Computer equipment - 20% on cost

Tangible fixed assets are stated at cost (or deemed cost) or valuation less accumulated depreciation and accumulated impairment losses. Cost includes costs directly attributable to making the asset capable of operating as intended.


HOW CONSULTING LTD (REGISTERED NUMBER: 08352355)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 JANUARY 2024

2. ACCOUNTING POLICIES - continued
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.

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 2 (2023 - 1 ) .

4. TANGIBLE FIXED ASSETS
Motor Computer
vehicles equipment Totals
£    £    £   
COST
At 1 February 2023 - 12,160 12,160
Additions 53,605 - 53,605
At 31 January 2024 53,605 12,160 65,765
DEPRECIATION
At 1 February 2023 - 11,031 11,031
Charge for year 1,117 226 1,343
At 31 January 2024 1,117 11,257 12,374
NET BOOK VALUE
At 31 January 2024 52,488 903 53,391
At 31 January 2023 - 1,129 1,129

HOW CONSULTING LTD (REGISTERED NUMBER: 08352355)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 JANUARY 2024

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.1.24 31.1.23
£    £   
Trade debtors 10,763 -
Other debtors 1,500 -
12,263 -

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.1.24 31.1.23
£    £   
Hire purchase contracts 4,317 -
Corporation tax 25,334 4,178
Social security and other taxes 351 -
VAT 8,328 1,800
Other creditors 80 -
Directors' current accounts 25,654 2,020
Accruals and deferred income 1,453 1,393
65,517 9,391

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
31.1.24 31.1.23
£    £   
Hire purchase contracts 38,116 -

8. SECURED DEBTS

The following secured debts are included within creditors:

31.1.24 31.1.23
£    £   
Hire Purchase 42,433 -

9. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 31.1.24 31.1.23
value: £    £   
1 Ordinary £1 1 1

HOW CONSULTING LTD (REGISTERED NUMBER: 08352355)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 JANUARY 2024

10. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 January 2024 and 31 January 2023:

31.1.24 31.1.23
£    £   
Ms E A Howarth
Balance outstanding at start of year (2,020 ) 689
Amounts advanced - 423
Amounts repaid (2,020 ) (3,132 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year (4,040 ) (2,020 )