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REGISTERED NUMBER: 00640476 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 October 2023

for

HOWELLS & HARRISON (SOUTHEND) LIMITED

HOWELLS & HARRISON (SOUTHEND) LIMITED (REGISTERED NUMBER: 00640476)






Contents of the Financial Statements
for the Year Ended 31 OCTOBER 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


HOWELLS & HARRISON (SOUTHEND) LIMITED

Company Information
for the Year Ended 31 OCTOBER 2023







DIRECTORS: W M Howells
Mrs B L Howells



SECRETARY: Mrs B L Howells



REGISTERED OFFICE: 129-135 The Broadway
Thorpe Bay
Essex
SS1 3EX



REGISTERED NUMBER: 00640476 (England and Wales)



ACCOUNTANTS: Beke Lodge Business Consultants Limited
Beke Lodge
Beke Hall Chase North
Rayleigh
Essex
SS6 9EZ



BANKERS: HSBC
Portland Street
Swansea
West Glamorgan
SA1 3DF

HOWELLS & HARRISON (SOUTHEND) LIMITED (REGISTERED NUMBER: 00640476)

Balance Sheet
31 OCTOBER 2023

31/10/23 31/10/22
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 415,603 428,698
Investments 5 184,900 184,900
600,503 613,598

CURRENT ASSETS
Stocks 182,657 174,274
Debtors 6 935,539 852,688
Cash at bank 56,028 416,603
1,174,224 1,443,565
CREDITORS
Amounts falling due within one year 7 245,639 382,749
NET CURRENT ASSETS 928,585 1,060,816
TOTAL ASSETS LESS CURRENT
LIABILITIES

1,529,088

1,674,414

CAPITAL AND RESERVES
Called up share capital 60,000 60,000
Share premium 51,431 51,431
Revaluation reserve 8 11,000 11,000
Retained earnings 1,406,657 1,551,983
1,529,088 1,674,414

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

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

HOWELLS & HARRISON (SOUTHEND) LIMITED (REGISTERED NUMBER: 00640476)

Balance Sheet - continued
31 OCTOBER 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 18 July 2024 and were signed on its behalf by:





W M Howells - Director


HOWELLS & HARRISON (SOUTHEND) LIMITED (REGISTERED NUMBER: 00640476)

Notes to the Financial Statements
for the Year Ended 31 OCTOBER 2023

1. STATUTORY INFORMATION

Howells & Harrison (Southend) 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.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Freehold property - 2% on cost
Long leasehold - 2% on cost
Fixtures and fittings - 10% on cost

Investments in subsidiaries
Investments in subsidiary undertakings are recognised at cost.

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 25 (2022 - 29 ) .

HOWELLS & HARRISON (SOUTHEND) LIMITED (REGISTERED NUMBER: 00640476)

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

4. TANGIBLE FIXED ASSETS
Fixtures
Freehold Long and
property leasehold fittings Totals
£    £    £    £   
COST
At 1 November 2022
and 31 October 2023 169,283 391,211 215,195 775,689
DEPRECIATION
At 1 November 2022 57,362 93,866 195,763 346,991
Charge for year 1,869 7,225 4,001 13,095
At 31 October 2023 59,231 101,091 199,764 360,086
NET BOOK VALUE
At 31 October 2023 110,052 290,120 15,431 415,603
At 31 October 2022 111,921 297,345 19,432 428,698

5. FIXED ASSET INVESTMENTS
Shares in
group
undertaking
£   
COST
At 1 November 2022
and 31 October 2023 184,900
NET BOOK VALUE
At 31 October 2023 184,900
At 31 October 2022 184,900

6. DEBTORS
31/10/23 31/10/22
£    £   
Amounts falling due within one year:
Trade debtors 220,485 161,607
Amounts owed by group undertakings 494,968 474,968
Other debtors 117,354 113,381
832,807 749,956

Amounts falling due after more than one year:
Other debtors 102,732 102,732

Aggregate amounts 935,539 852,688

HOWELLS & HARRISON (SOUTHEND) LIMITED (REGISTERED NUMBER: 00640476)

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

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31/10/23 31/10/22
£    £   
Trade creditors 229,387 369,758
Taxation and social security 10,283 9,022
Other creditors 5,969 3,969
245,639 382,749

8. RESERVES
Revaluation
reserve
£   
At 1 November 2022
and 31 October 2023 11,000