2023-04-012024-03-312024-03-31false06876492HOWARD CARTER 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HOWARD CARTER LIMITED

Registered Number
06876492
(England and Wales)

Unaudited Financial Statements for the Year ended
31 March 2024

HOWARD CARTER LIMITED
Company Information
for the year from 1 April 2023 to 31 March 2024

Director

CARTER, Howard

Company Secretary

DAVENPORT, Scott Piers

Registered Address

Community House
Badger Street
Bury
BL9 6AD

Registered Number

06876492 (England and Wales)
HOWARD CARTER LIMITED
Statement of Financial Position
31 March 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets39,74811,346
9,74811,346
Current assets
Debtors4(238)1,158
Cash at bank and on hand11,1378,664
10,8999,822
Creditors amounts falling due within one year5(8,113)(9,551)
Net current assets (liabilities)2,786271
Total assets less current liabilities12,53411,617
Creditors amounts falling due after one year6(94,859)(96,112)
Provisions for liabilities-(447)
Net assets(82,325)(84,942)
Capital and reserves
Called up share capital11
Profit and loss account(82,326)(84,943)
Shareholders' funds(82,325)(84,942)
The financial statements were approved and authorised for issue by the Director on 29 November 2024, and are signed on its behalf by:
CARTER, Howard
Director
Registered Company No. 06876492
HOWARD CARTER LIMITED
Notes to the Financial Statements
for the year ended 31 March 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 compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
Revenue from sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover 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.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
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
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

Reducing balance (%)
Plant and machinery25
Vehicles25
Office Equipment25
2.Average number of employees

20242023
Average number of employees during the year11
3.Tangible fixed assets

Total

£
Cost or valuation
At 01 April 2331,037
Additions1,523
At 31 March 2432,560
Depreciation and impairment
At 01 April 2319,690
Charge for year3,122
At 31 March 2422,812
Net book value
At 31 March 249,748
At 31 March 2311,346
4.Debtors: amounts due within one year

2024

2023

££
Trade debtors / trade receivables2091,158
Other debtors(447)-
Total(238)1,158
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
5.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables5,8548,910
Taxation and social security2,259641
Total8,1139,551
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
6.Creditors: amounts due after one year

2024

2023

££
Other creditors94,85996,112
Total94,85996,112