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S.D. Howells Builders Limited

Registered Number
04442732
(England and Wales)

Unaudited Financial Statements for the Year ended
31 May 2024

S.D. Howells Builders Limited
Company Information
for the year from 1 June 2023 to 31 May 2024

Director

Simon David Howells

Company Secretary

Simon David Howells

Registered Address

49 Southbourne Avenue
Emsworth
Hampshire
PO10 8BB

Registered Number

04442732 (England and Wales)
S.D. Howells Builders Limited
Balance Sheet as at
31 May 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets320,12030,254
20,12030,254
Current assets
Stocks182,121162,121
Debtors443,008319,707
Cash at bank and on hand100,228204,290
725,357686,118
Creditors amounts falling due within one year(136,529)(98,793)
Net current assets (liabilities)588,828587,325
Total assets less current liabilities608,948617,579
Creditors amounts falling due after one year(10,833)(20,833)
Provisions for liabilities(5,030)(7,563)
Net assets593,085589,183
Capital and reserves
Called up share capital100100
Profit and loss account592,985589,083
Shareholders' funds593,085589,183
The financial statements were approved and authorised for issue by the Director on 20 February 2025, and are signed on its behalf by:
Simon David Howells
Director
Registered Company No. 04442732
S.D. Howells Builders Limited
Notes to the Financial Statements
for the year ended 31 May 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.
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
Turnover policy
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the 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.
Employee benefits
Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.
Defined contribution pension plan
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.
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:

Straight line (years)
Plant and machinery5
Vehicles5
Stocks and work in progress
Work in progress is valued at the lower of cost and net realisable value. 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.
2.Average number of employees

20242023
Average number of employees during the year67
3.Tangible fixed assets

Total

£
Cost or valuation
At 01 June 2371,152
At 31 May 2471,152
Depreciation and impairment
At 01 June 2340,898
Charge for year10,134
At 31 May 2451,032
Net book value
At 31 May 2420,120
At 31 May 2330,254
4.Directors advances, credits and guarantees

Brought forward

Amount advanced

Amount repaid

Carried forward

££££
Simon David Howells070,99042,93128,059
070,99042,93128,059
Interest has been charged using official HMRC rates.