Company registration number 14664795 (England and Wales)
B M Howarth Group Limited
UNAUDITED FINANCIAL STATEMENTS
for the year ended 31 May 2024
PAGES FOR FILING WITH REGISTRAR
B M Howarth Group Limited
Contents
Page
Statement of financial position
1
Notes to the financial statements
2
B M Howarth Group Limited
Statement Of Financial Position
as at 31 May 2024
31 May 2024
- 1 -
2024
2023
Notes
£
£
£
£
Fixed assets
Investments
2
6,010,000
-
0
Current assets
Cash at bank and in hand
-
0
1
Creditors: amounts falling due within one year
(6,000,000)
-
0
Net current (liabilities)/assets
(6,000,000)
1
Net assets
10,000
1
Capital and reserves
Called up share capital
10,000
1

For the financial year ended 31 May 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

These 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, all of the members of the company have consented to the preparation of abridged financial statements pursuant to paragraph 1A of Schedule 1 to the Small Companies and Groups (Accounts and Directors’ Report) Regulations (SI 2008/409)(b).

The directors of the company have elected not to include a copy of the income statement within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 20 February 2025 and are signed on its behalf by:
C R Moorby
Director
Company registration number 14664795 (England and Wales)
B M Howarth Group Limited
Notes to the financial statements
for the year ended 31 May 2024
- 2 -
1
Accounting policies
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

Fixed asset investments

Merger Relief has been applied to the Investment in the Subsidiary as its shares were acquired for a consideration comprising of an issue of equity shares in the company and cash. The Investment in the Subsidiary has been recorded at the nominal value of the shares issued as consideration plus the cash consideration paid.

2
Fixed asset investments
2024
2023
£
£
Shares in group undertakings
6,010,000
-
0
3
Company information

B M Howarth Group Limited is a private company limited by shares incorporated in England and Wales. The registered office is West House, King Cross Road, Halifax, West Yorkshire, HX1 1EB.

2024-05-312023-06-01falsefalsefalse20 February 2025CCH SoftwareCCH Accounts Production 2024.310No description of principal activityC BellC R Moorby2146647952023-06-012024-05-31146647952024-05-31146647952023-05-3114664795core:CurrentFinancialInstrumentscore:WithinOneYear2024-05-3114664795core:CurrentFinancialInstrumentscore:WithinOneYear2023-05-3114664795core:ShareCapital2024-05-3114664795core:ShareCapital2023-05-3114664795bus:Director22023-06-012024-05-3114664795bus:PrivateLimitedCompanyLtd2023-06-012024-05-3114664795bus:SmallCompaniesRegimeForAccounts2023-06-012024-05-3114664795bus:FRS1022023-06-012024-05-3114664795bus:AuditExemptWithAccountantsReport2023-06-012024-05-3114664795bus:Director12023-06-012024-05-3114664795bus:FullAccounts2023-06-012024-05-31xbrli:purexbrli:sharesiso4217:GBP