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REGISTERED NUMBER: 06940683 (England and Wales)















Keogh & Hows Limited

Unaudited Financial Statements

for the Year Ended 30 June 2024






Keogh & Hows Limited (Registered number: 06940683)






Contents of the Financial Statements
for the Year Ended 30 June 2024




Page

Company Information 1

Balance Sheet 2 to 3

Notes to the Financial Statements 4 to 7


Keogh & Hows Limited

Company Information
for the Year Ended 30 June 2024







DIRECTORS: Mr R F Hows
Mr T A Keogh





REGISTERED OFFICE: 13 The Courtyard
Timothy's Bridge Road
Stratford upon Avon
Warwickshire
CV37 9NP





REGISTERED NUMBER: 06940683 (England and Wales)





ACCOUNTANTS: Grenfell James Associates Limited
13 The Courtyard
Timothys Bridge Road
Stratford upon Avon
Warwickshire
CV37 9NP

Keogh & Hows Limited (Registered number: 06940683)

Balance Sheet
30 June 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 5,000 6,000
Tangible assets 5 21,401 28,534
26,401 34,534

CURRENT ASSETS
Stocks 6 13,706 11,141
Debtors 7 35,095 29,468
Cash at bank 4,559 1,414
53,360 42,023
CREDITORS
Amounts falling due within one year 8 20,124 9,964
NET CURRENT ASSETS 33,236 32,059
TOTAL ASSETS LESS CURRENT
LIABILITIES

59,637

66,593

CREDITORS
Amounts falling due after more than one
year

9

10,986

16,860
NET ASSETS 48,651 49,733

CAPITAL AND RESERVES
Called up share capital 4 4
Retained earnings 48,647 49,729
48,651 49,733

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 2024 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.

Keogh & Hows Limited (Registered number: 06940683)

Balance Sheet - continued
30 June 2024


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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 8 January 2025 and were signed on its behalf by:





Mr R F Hows - Director


Keogh & Hows Limited (Registered number: 06940683)

Notes to the Financial Statements
for the Year Ended 30 June 2024

1. STATUTORY INFORMATION

Keogh & Hows 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.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2015, is being amortised evenly over its estimated useful life of fifteen years.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery - 25% on reducing balance
Motor vehicles - 25% on reducing balance
Computer equipment - 25% on reducing balance

Stocks
Stocks and work in progress are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.


Keogh & Hows Limited (Registered number: 06940683)

Notes to the Financial Statements - continued
for the Year Ended 30 June 2024

2. ACCOUNTING POLICIES - continued
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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2023 - 2 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 July 2023
and 30 June 2024 15,000
AMORTISATION
At 1 July 2023 9,000
Amortisation for year 1,000
At 30 June 2024 10,000
NET BOOK VALUE
At 30 June 2024 5,000
At 30 June 2023 6,000

Keogh & Hows Limited (Registered number: 06940683)

Notes to the Financial Statements - continued
for the Year Ended 30 June 2024

5. TANGIBLE FIXED ASSETS
Plant and Motor Computer
machinery vehicles equipment Totals
£    £    £    £   
COST
At 1 July 2023
and 30 June 2024 2,000 47,443 2,038 51,481
DEPRECIATION
At 1 July 2023 1,850 19,517 1,580 22,947
Charge for year 37 6,981 115 7,133
At 30 June 2024 1,887 26,498 1,695 30,080
NET BOOK VALUE
At 30 June 2024 113 20,945 343 21,401
At 30 June 2023 150 27,926 458 28,534

6. STOCKS
2024 2023
£    £   
Stocks 2,000 2,000
Work-in-progress 11,706 9,141
13,706 11,141

7. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 12,403 7,563
Other debtors 22,692 21,905
35,095 29,468

8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Hire purchase contracts 5,874 6,795
Taxation and social security (1 ) (3 )
Other creditors 14,251 3,172
20,124 9,964

Keogh & Hows Limited (Registered number: 06940683)

Notes to the Financial Statements - continued
for the Year Ended 30 June 2024

9. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2024 2023
£    £   
Hire purchase contracts 10,986 16,860