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REGISTERED NUMBER: 05269715 (England and Wales)















Report of the Directors and

Financial Statements for the Year Ended 31 December 2023

for

J M & V J Howard Limited

J M & V J Howard Limited (Registered number: 05269715)






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




Page

Company Information 1

Report of the Directors 2

Balance Sheet 3

Notes to the Financial Statements 5


J M & V J Howard Limited

Company Information
for the Year Ended 31 December 2023







DIRECTORS: J M Howard
Mrs V J Howard
J S Howard





SECRETARY: Mrs V J Howard





REGISTERED OFFICE: Lane Farm
Holme
Holmfirth
Huddersfield
West Yorkshire
HD9 2QF





REGISTERED NUMBER: 05269715 (England and Wales)





ACCOUNTANTS: Yorkshire Accountants Ripon
Eva Lett House
1 South Crescent
Ripon
North Yorkshire
HG4 1SN

J M & V J Howard Limited (Registered number: 05269715)

Report of the Directors
for the Year Ended 31 December 2023

The directors present their report with the financial statements of the company for the year ended 31 December 2023.

DIRECTORS
The directors shown below have held office during the whole of the period from 1 January 2023 to the date of this report.

J M Howard
Mrs V J Howard
J S Howard

This report has been prepared in accordance with the provisions of Part 15 of the Companies Act 2006 relating to small companies.

ON BEHALF OF THE BOARD:





Mrs V J Howard - Director


20 September 2024

J M & V J Howard Limited (Registered number: 05269715)

Balance Sheet
31 December 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 5,002 5,002
Tangible assets 5 1,232,086 1,123,450
1,237,088 1,128,452

CURRENT ASSETS
Stocks 6 412,478 342,395
Debtors 7 73,441 225,925
Cash at bank 629,143 548,771
1,115,062 1,117,091
CREDITORS
Amounts falling due within one year 8 363,463 381,264
NET CURRENT ASSETS 751,599 735,827
TOTAL ASSETS LESS CURRENT
LIABILITIES

1,988,687

1,864,279

PROVISIONS FOR LIABILITIES 45,364 32,455
NET ASSETS 1,943,323 1,831,824

CAPITAL AND RESERVES
Called up share capital 1,000 1,000
Retained earnings 1,942,323 1,830,824
SHAREHOLDERS' FUNDS 1,943,323 1,831,824

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

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

J M & V J Howard Limited (Registered number: 05269715)

Balance Sheet - continued
31 December 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 and authorised for issue by the Board of Directors and authorised for issue on 20 September 2024 and were signed on its behalf by:





Mrs V J Howard - Director


J M & V J Howard Limited (Registered number: 05269715)

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

1. STATUTORY INFORMATION

J M & V J Howard 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.

Intangible assets
Intangible assets comprising entirely of entitlements are measured at cost.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Tenants Improvements - 10% on reducing balance
Plant and Machinery - 15% on reducing balance
Office Equipment - 15% on reducing balance
Motor Vehicles - 25% on reducing balance
Tractors - 15% on reducing balance

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.

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 3 (2022 - 3 ) .

J M & V J Howard Limited (Registered number: 05269715)

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

4. INTANGIBLE FIXED ASSETS
Entitlements
£   
COST
At 1 January 2023
and 31 December 2023 5,002
NET BOOK VALUE
At 31 December 2023 5,002
At 31 December 2022 5,002

5. TANGIBLE FIXED ASSETS
Freehold
Tenants Land and Plant and
Improvements Buildings Machinery
£    £    £   
COST
At 1 January 2023 65,850 934,710 220,356
Additions 19,925 68,951 5,966
At 31 December 2023 85,775 1,003,661 226,322
DEPRECIATION
At 1 January 2023 47,928 - 151,086
Charge for year 3,784 - 11,285
At 31 December 2023 51,712 - 162,371
NET BOOK VALUE
At 31 December 2023 34,063 1,003,661 63,951
At 31 December 2022 17,922 934,710 69,270

Office Motor
Equipment Vehicles Tractors Totals
£    £    £    £   
COST
At 1 January 2023 1,240 125,387 81,705 1,429,248
Additions - 46,416 - 141,258
At 31 December 2023 1,240 171,803 81,705 1,570,506
DEPRECIATION
At 1 January 2023 888 73,400 32,496 305,798
Charge for year 53 10,119 7,381 32,622
At 31 December 2023 941 83,519 39,877 338,420
NET BOOK VALUE
At 31 December 2023 299 88,284 41,828 1,232,086
At 31 December 2022 352 51,987 49,209 1,123,450

J M & V J Howard Limited (Registered number: 05269715)

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

6. STOCKS
2023 2022
£    £   
Valuation 412,478 342,395

7. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade Debtors 57,984 208,559
Other Debtors 6,625 7,695
Prepayments 8,832 9,671
73,441 225,925

8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade Creditors and Accruals 55,231 85,982
Taxation 50,138 53,260
Directors Current Accounts 258,094 242,022
363,463 381,264