2022-08-012023-07-102023-07-10false02967535HOWTON HOLDINGS 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HOWTON HOLDINGS LIMITED

Registered Number
02967535
(England and Wales)

Unaudited Financial Statements for the Period ended
10 July 2023

HOWTON HOLDINGS LIMITED
Company Information
for the period from 1 August 2022 to 10 July 2023

Director

HOWTON, David John

Company Secretary

HOWTON, Moira Elizabeth

Registered Address

Hope Cottage
Main Street
Beachampton Milton Keynes
MK19 6DX

Registered Number

02967535 (England and Wales)
HOWTON HOLDINGS LIMITED
Balance Sheet as at
10 July 2023

Notes

2023

2022

£

£

£

£

Fixed assets
Tangible assets3550,137550,183
550,137550,183
Current assets
Debtors6,250-
Cash at bank and on hand171,094142,574
177,344142,574
Creditors amounts falling due within one year(63,429)(47,275)
Net current assets (liabilities)113,91595,299
Total assets less current liabilities664,052645,482
Net assets664,052645,482
Capital and reserves
Called up share capital100100
Revaluation reserve283,687283,687
Profit and loss account380,265361,695
Shareholders' funds4664,052645,482
The financial statements were approved and authorised for issue by the Director on 28 August 2024, and are signed on its behalf by:
HOWTON, David John
Director
Registered Company No. 02967535
HOWTON HOLDINGS LIMITED
Notes to the Financial Statements
for the period ended 10 July 2023

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.
Revenue from sale of goods
Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.
Revenue from rendering of services
Revenue from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
Current taxation
Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income. Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.
Deferred tax
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
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:

Reducing balance (%)
Plant and machinery25
2.Average number of employees

20232022
Average number of employees during the year22
3.Tangible fixed assets

Total

£
Cost or valuation
At 01 August 22550,183
At 10 July 23550,137
Depreciation and impairment
Charge for year46
Net book value
At 10 July 23550,137
At 31 July 22550,183
4.Revaluation reserve

£
Reserve at 01 August 22283,687
At 10 July 23283,687