Malcolm Howdle Limited 08696781 false 2023-04-01 2024-03-31 2024-03-31 The principal activity of the company is that of Building Surveyor. Digita Accounts Production Advanced 6.30.9574.0 true 08696781 2023-04-01 2024-03-31 08696781 2024-03-31 08696781 core:RetainedEarningsAccumulatedLosses 2024-03-31 08696781 core:ShareCapital 2024-03-31 08696781 core:CurrentFinancialInstruments core:WithinOneYear 2024-03-31 08696781 core:FurnitureFittingsToolsEquipment 2024-03-31 08696781 bus:SmallEntities 2023-04-01 2024-03-31 08696781 bus:AuditExemptWithAccountantsReport 2023-04-01 2024-03-31 08696781 bus:FilletedAccounts 2023-04-01 2024-03-31 08696781 bus:SmallCompaniesRegimeForAccounts 2023-04-01 2024-03-31 08696781 bus:RegisteredOffice 2023-04-01 2024-03-31 08696781 bus:Director1 2023-04-01 2024-03-31 08696781 bus:PrivateLimitedCompanyLtd 2023-04-01 2024-03-31 08696781 core:FurnitureFittingsToolsEquipment 2023-04-01 2024-03-31 08696781 core:OfficeEquipment 2023-04-01 2024-03-31 08696781 countries:EnglandWales 2023-04-01 2024-03-31 08696781 2023-03-31 08696781 core:FurnitureFittingsToolsEquipment 2023-03-31 08696781 2022-04-01 2023-03-31 08696781 2023-03-31 08696781 core:RetainedEarningsAccumulatedLosses 2023-03-31 08696781 core:ShareCapital 2023-03-31 08696781 core:CurrentFinancialInstruments core:WithinOneYear 2023-03-31 08696781 core:FurnitureFittingsToolsEquipment 2023-03-31 iso4217:GBP xbrli:pure

Registration number: 08696781

Malcolm Howdle Limited

Unaudited Filleted Abridged Financial Statements

for the Year Ended 31 March 2024

 

Malcolm Howdle Limited

Contents

Abridged Balance Sheet

1 to 2

Notes to the Unaudited Abridged Financial Statements

3 to 5

 

Malcolm Howdle Limited

(Registration number: 08696781)
Abridged Balance Sheet as at 31 March 2024

Note

2024
£

2023
£

Fixed assets

 

Tangible assets

4

2,110

1,720

Current assets

 

Cash at bank and in hand

 

49,083

21,920

Prepayments and accrued income

 

1,871

1,161

Creditors: Amounts falling due within one year

(35,339)

(18,469)

Net current assets

 

15,615

4,612

Total assets less current liabilities

 

17,725

6,332

Provisions for liabilities

(401)

(327)

Accruals and deferred income

 

(852)

(810)

Net assets

 

16,472

5,195

Capital and reserves

 

Called up share capital

100

100

Retained earnings

16,372

5,095

Shareholders' funds

 

16,472

5,195

For the financial year ending 31 March 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

All of the company’s members have consented to the preparation of an Abridged Balance Sheet in accordance with Section 444(2A) of the Companies Act 2006.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

 

Malcolm Howdle Limited

(Registration number: 08696781)
Abridged Balance Sheet as at 31 March 2024

Approved and authorised by the Board on 14 August 2024 and signed on its behalf by:
 

.........................................

M M Howdle

Director

 

Malcolm Howdle Limited

Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 March 2024

1

General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
5 Police Houses
Cliff Road
Stamford
Lincolnshire
PE9 1AB
England

These financial statements were authorised for issue by the Board on 14 August 2024.

2

Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These abridged financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These abridged financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover consists of the sales value of work in the period under contracts to supply services to third parties and is nett of VAT on the flat rate scheme. It includes the relevant proportion of contract value for performance in the period.

Government grants

Government grants are recognised at the fair value of the asset receive d or receivable when there is reasonable assurance that the grant conditions will be met and the grants will be received. A grant that specifies performance conditions is recognised in income when the performance conditions are met . Where a grant does not specify performance conditions it is recognised in income when the proceeds are received or receivable. A grant received before the recognition criteria are satisfied is recognised as a liability.

 

Malcolm Howdle Limited

Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 March 2024

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Deferred income tax is recognised on temporary differences arising between the tax bases of assets and liabilities and their carrying amounts in the financial statements and on unused tax losses or tax credits in the company. Deferred income tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date.

The carrying amount of deferred tax assets are reviewed at each reporting date and a valuation allowance is set up against deferred tax assets so that the net carrying amount equals the highest amount that is more likely than not to be recovered based on current or future taxable profit.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class

Depreciation method and rate

Office equipment

25% on reducing balance

3

Staff numbers

The average number of persons employed by the company (including directors) during the year, was 2 (2023 - 2).

 

Malcolm Howdle Limited

Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 March 2024

4

Tangible assets

Furniture, fittings and equipment
 £

Total
£

Cost or valuation

At 1 April 2023

5,817

5,817

Additions

1,096

1,096

At 31 March 2024

6,913

6,913

Depreciation

At 1 April 2023

4,097

4,097

Charge for the year

706

706

At 31 March 2024

4,803

4,803

Carrying amount

At 31 March 2024

2,110

2,110

At 31 March 2023

1,720

1,720