2023-05-012024-04-302024-04-30false04385408MAES HOWE COMMUNICATIONS LIMITED2024-09-10iso4217:GBPxbrli:pure043854082023-05-01043854082024-04-30043854082023-05-012024-04-30043854082022-05-01043854082023-04-30043854082022-05-012023-04-3004385408bus:SmallEntities2023-05-012024-04-3004385408bus:AuditExempt-NoAccountantsReport2023-05-012024-04-3004385408bus:FullAccounts2023-05-012024-04-3004385408bus:PrivateLimitedCompanyLtd2023-05-012024-04-3004385408core:WithinOneYear2024-04-3004385408core:AfterOneYear2024-04-3004385408core:WithinOneYear2023-04-3004385408core:AfterOneYear2023-04-3004385408core:ShareCapital2024-04-3004385408core:SharePremium2024-04-3004385408core:RevaluationReserve2024-04-3004385408core:OtherReservesSubtotal2024-04-3004385408core:RetainedEarningsAccumulatedLosses2024-04-3004385408core:ShareCapital2023-04-3004385408core:SharePremium2023-04-3004385408core:RevaluationReserve2023-04-3004385408core:OtherReservesSubtotal2023-04-3004385408core:RetainedEarningsAccumulatedLosses2023-04-3004385408core:LandBuildings2024-04-3004385408core:PlantMachinery2024-04-3004385408core:Vehicles2024-04-3004385408core:FurnitureFittings2024-04-3004385408core:OfficeEquipment2024-04-3004385408core:NetGoodwill2024-04-3004385408core:IntangibleAssetsOtherThanGoodwill2024-04-3004385408core:ListedExchangeTraded2024-04-3004385408core:UnlistedNon-exchangeTraded2024-04-3004385408core:LandBuildings2023-04-3004385408core:PlantMachinery2023-04-3004385408core:Vehicles2023-04-3004385408core:FurnitureFittings2023-04-3004385408core:OfficeEquipment2023-04-3004385408core:NetGoodwill2023-04-3004385408core:IntangibleAssetsOtherThanGoodwill2023-04-3004385408core:ListedExchangeTraded2023-04-3004385408core:UnlistedNon-exchangeTraded2023-04-3004385408core:LandBuildings2023-05-012024-04-3004385408core:PlantMachinery2023-05-012024-04-3004385408core:Vehicles2023-05-012024-04-3004385408core:FurnitureFittings2023-05-012024-04-3004385408core:OfficeEquipment2023-05-012024-04-3004385408core:NetGoodwill2023-05-012024-04-3004385408core:IntangibleAssetsOtherThanGoodwill2023-05-012024-04-3004385408core:ListedExchangeTraded2023-05-012024-04-3004385408core:UnlistedNon-exchangeTraded2023-05-012024-04-3004385408core:MoreThanFiveYears2023-05-012024-04-3004385408core:Non-currentFinancialInstruments2024-04-3004385408core:Non-currentFinancialInstruments2023-04-3004385408dpl:CostSales2023-05-012024-04-3004385408dpl:DistributionCosts2023-05-012024-04-3004385408core:LandBuildings2023-05-012024-04-3004385408core:PlantMachinery2023-05-012024-04-3004385408core:Vehicles2023-05-012024-04-3004385408core:FurnitureFittings2023-05-012024-04-3004385408core:OfficeEquipment2023-05-012024-04-3004385408dpl:AdministrativeExpenses2023-05-012024-04-3004385408core:NetGoodwill2023-05-012024-04-3004385408core:IntangibleAssetsOtherThanGoodwill2023-05-012024-04-3004385408dpl:GroupUndertakings2023-05-012024-04-3004385408dpl:ParticipatingInterests2023-05-012024-04-3004385408dpl:GroupUndertakingscore:ListedExchangeTraded2023-05-012024-04-3004385408core:ListedExchangeTraded2023-05-012024-04-3004385408dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2023-05-012024-04-3004385408core:UnlistedNon-exchangeTraded2023-05-012024-04-3004385408dpl:CostSales2022-05-012023-04-3004385408dpl:DistributionCosts2022-05-012023-04-3004385408core:LandBuildings2022-05-012023-04-3004385408core:PlantMachinery2022-05-012023-04-3004385408core:Vehicles2022-05-012023-04-3004385408core:FurnitureFittings2022-05-012023-04-3004385408core:OfficeEquipment2022-05-012023-04-3004385408dpl:AdministrativeExpenses2022-05-012023-04-3004385408core:NetGoodwill2022-05-012023-04-3004385408core:IntangibleAssetsOtherThanGoodwill2022-05-012023-04-3004385408dpl:GroupUndertakings2022-05-012023-04-3004385408dpl:ParticipatingInterests2022-05-012023-04-3004385408dpl:GroupUndertakingscore:ListedExchangeTraded2022-05-012023-04-3004385408core:ListedExchangeTraded2022-05-012023-04-3004385408dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2022-05-012023-04-3004385408core:UnlistedNon-exchangeTraded2022-05-012023-04-3004385408core:NetGoodwill2024-04-3004385408core:IntangibleAssetsOtherThanGoodwill2024-04-3004385408core:LandBuildings2024-04-3004385408core:PlantMachinery2024-04-3004385408core:Vehicles2024-04-3004385408core:FurnitureFittings2024-04-3004385408core:OfficeEquipment2024-04-3004385408core:AfterOneYear2024-04-3004385408core:WithinOneYear2024-04-3004385408core:ListedExchangeTraded2024-04-3004385408core:UnlistedNon-exchangeTraded2024-04-3004385408core:ShareCapital2024-04-3004385408core:SharePremium2024-04-3004385408core:RevaluationReserve2024-04-3004385408core:OtherReservesSubtotal2024-04-3004385408core:RetainedEarningsAccumulatedLosses2024-04-3004385408core:NetGoodwill2023-04-3004385408core:IntangibleAssetsOtherThanGoodwill2023-04-3004385408core:LandBuildings2023-04-3004385408core:PlantMachinery2023-04-3004385408core:Vehicles2023-04-3004385408core:FurnitureFittings2023-04-3004385408core:OfficeEquipment2023-04-3004385408core:AfterOneYear2023-04-3004385408core:WithinOneYear2023-04-3004385408core:ListedExchangeTraded2023-04-3004385408core:UnlistedNon-exchangeTraded2023-04-3004385408core:ShareCapital2023-04-3004385408core:SharePremium2023-04-3004385408core:RevaluationReserve2023-04-3004385408core:OtherReservesSubtotal2023-04-3004385408core:RetainedEarningsAccumulatedLosses2023-04-3004385408core:NetGoodwill2022-05-0104385408core:IntangibleAssetsOtherThanGoodwill2022-05-0104385408core:LandBuildings2022-05-0104385408core:PlantMachinery2022-05-0104385408core:Vehicles2022-05-0104385408core:FurnitureFittings2022-05-0104385408core:OfficeEquipment2022-05-0104385408core:AfterOneYear2022-05-0104385408core:WithinOneYear2022-05-0104385408core:ListedExchangeTraded2022-05-0104385408core:UnlistedNon-exchangeTraded2022-05-0104385408core:ShareCapital2022-05-0104385408core:SharePremium2022-05-0104385408core:RevaluationReserve2022-05-0104385408core:OtherReservesSubtotal2022-05-0104385408core:RetainedEarningsAccumulatedLosses2022-05-0104385408core:AfterOneYear2023-05-012024-04-3004385408core:WithinOneYear2023-05-012024-04-3004385408core:Non-currentFinancialInstrumentscore:CostValuation2023-05-012024-04-3004385408core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2023-05-012024-04-3004385408core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2023-05-012024-04-3004385408core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2023-05-012024-04-3004385408core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2023-05-012024-04-3004385408core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2023-05-012024-04-3004385408core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2023-05-012024-04-3004385408core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2023-05-012024-04-3004385408core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2023-05-012024-04-3004385408core:Non-currentFinancialInstrumentscore:CostValuation2024-04-3004385408core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2024-04-3004385408core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2024-04-3004385408core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2024-04-3004385408core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2024-04-3004385408core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2024-04-3004385408core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2024-04-3004385408core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2024-04-3004385408core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2024-04-3004385408core:Non-currentFinancialInstrumentscore:CostValuation2023-04-3004385408core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2023-04-3004385408core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2023-04-3004385408core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2023-04-3004385408core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2023-04-3004385408core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2023-04-3004385408core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2023-04-3004385408core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2023-04-3004385408core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2023-04-3004385408bus:Director12023-05-012024-04-3004385408bus:Director22023-05-012024-04-30

MAES HOWE COMMUNICATIONS LIMITED

Registered Number
04385408
(England and Wales)

Unaudited Financial Statements for the Year ended
30 April 2024

MAES HOWE COMMUNICATIONS LIMITED
Company Information
for the year from 1 May 2023 to 30 April 2024

Directors

SHORTHOUSE, Ann Margaret
SHORTHOUSE, Iain Andrew

Company Secretary

SHORTHOUSE, Iain Andrew

Registered Address

34 Waterloo Road
Wolverhampton
WV1 4DG

Registered Number

04385408 (England and Wales)
MAES HOWE COMMUNICATIONS LIMITED
Statement of Financial Position
30 April 2024

Notes

2024

2023

£

£

£

£

Current assets
Debtors7,79723,985
Cash at bank and on hand5,3635,234
13,16029,219
Creditors amounts falling due within one year4(12,845)(28,915)
Net current assets (liabilities)315304
Total assets less current liabilities315304
Net assets315304
Capital and reserves
Called up share capital100100
Profit and loss account215204
Shareholders' funds315304
The financial statements were approved and authorised for issue by the Board of Directors on 10 September 2024, and are signed on its behalf by:
SHORTHOUSE, Iain Andrew
Director
Registered Company No. 04385408
MAES HOWE COMMUNICATIONS LIMITED
Notes to the Financial Statements
for the year ended 30 April 2024

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
Turnover policy
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services.
Employee benefits
Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.
Current 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 statement of financial position date.
Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.
Tangible fixed assets and depreciation
All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Straight line (years)
Fixtures and fittings5
Office Equipment2
2.Average number of employees

20242023
Average number of employees during the year22
3.Tangible fixed assets

Vehicles

Office Equipment

Total

£££
Cost or valuation
At 01 May 237957,6968,491
At 30 April 247957,6968,491
Depreciation and impairment
At 01 May 237957,6968,491
At 30 April 247957,6968,491
Net book value
At 30 April 24---
At 30 April 23---
4.Creditors: amounts due within one year

2024

2023

££
Taxation and social security6,73111,746
Other creditors6,11417,169
Total12,84528,915