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REGISTERED NUMBER: 05496602 (England and Wales)















Unaudited Financial Statements for the Year Ended 30 November 2023

for

Howards Solicitors Limited

Howards Solicitors Limited (Registered number: 05496602)






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




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Howards Solicitors Limited

Company Information
for the Year Ended 30 November 2023







DIRECTORS: O Gardner
Miss N Mundy





REGISTERED OFFICE: 39-41 Higher Bents Lane
Bredbury
Stockport
SK6 1EE





REGISTERED NUMBER: 05496602 (England and Wales)





ACCOUNTANTS: Lucas Reis Ltd
Chartered Accountants
Lansdowne House
85 Buxton Road
Stockport
Cheshire
SK2 6LR

Howards Solicitors Limited (Registered number: 05496602)

Balance Sheet
30 November 2023

30.11.23 30.11.22
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 73,449 44,648
73,449 44,648

CURRENT ASSETS
Stocks 122,378 121,620
Debtors 6 141,857 154,245
Prepayments and accrued income 27,101 6,807
Cash in hand 382 379
291,718 283,051
CREDITORS
Amounts falling due within one year 7 378,892 333,683
NET CURRENT LIABILITIES (87,174 ) (50,632 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

(13,725

)

(5,984

)

CREDITORS
Amounts falling due after more than one
year

8

56,287

47,353
NET LIABILITIES (70,012 ) (53,337 )

CAPITAL AND RESERVES
Called up share capital 151 151
Retained earnings (70,163 ) (53,488 )
SHAREHOLDERS' FUNDS (70,012 ) (53,337 )

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

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 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.

Howards Solicitors Limited (Registered number: 05496602)

Balance Sheet - continued
30 November 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 21 August 2024 and were signed on its behalf by:





O Gardner - Director


Howards Solicitors Limited (Registered number: 05496602)

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

1. STATUTORY INFORMATION

Howards Solicitors 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 2006, is now being amortised over its remaining estimated useful life of five 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.
Plant and machinery etc - 25% on cost and 25% on reducing balance

Stocks
Work in progress is valued at the lower of cost and net realisable value.

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.


Howards Solicitors Limited (Registered number: 05496602)

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

2. ACCOUNTING POLICIES - continued
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.

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 15 (2022 - 16 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 December 2022
and 30 November 2023 140,000
AMORTISATION
At 1 December 2022
and 30 November 2023 140,000
NET BOOK VALUE
At 30 November 2023 -
At 30 November 2022 -

Howards Solicitors Limited (Registered number: 05496602)

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

5. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 December 2022 137,223
Additions 53,701
At 30 November 2023 190,924
DEPRECIATION
At 1 December 2022 92,575
Charge for year 24,900
At 30 November 2023 117,475
NET BOOK VALUE
At 30 November 2023 73,449
At 30 November 2022 44,648

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.11.23 30.11.22
£    £   
Trade debtors 33,725 26,573
Other debtors 108,132 127,672
141,857 154,245

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.11.23 30.11.22
£    £   
Bank loans and overdrafts 88,683 36,135
Hire purchase contracts 14,636 8,988
Trade creditors 18,907 8,952
Taxation and social security 150,566 77,860
Other creditors 106,100 201,748
378,892 333,683

Howards Solicitors Limited (Registered number: 05496602)

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

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN
ONE YEAR
30.11.23 30.11.22
£    £   
Bank loans 18,345 28,345
Hire purchase contracts 31,692 19,008
Other creditors 6,250 -
56,287 47,353

9. ULTIMATE CONTROLLING PARTY

The controlling party is the directors.