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HOWMAC LIMITED

Registered Number
01942924
(England and Wales)

Unaudited Financial Statements for the Year ended
31 August 2024

HOWMAC LIMITED
Company Information
for the year from 1 September 2023 to 31 August 2024

Directors

Mr P S Cammerman
Mrs C L Robinson

Company Secretary

Mr C A R Gillams

Registered Address

Meon House Stratford Road
Mickleton
Chipping Campden
GL55 6SU

Registered Number

01942924 (England and Wales)
HOWMAC LIMITED
Balance Sheet as at
31 August 2024

Notes

2024

2023

£

£

£

£

Current assets
Cash at bank and on hand33,48333,938
33,48333,938
Creditors amounts falling due within one year3(3,248)(3,248)
Net current assets (liabilities)30,23530,690
Total assets less current liabilities30,23530,690
Net assets30,23530,690
Capital and reserves
Called up share capital979979
Profit and loss account29,25629,711
Shareholders' funds30,23530,690
The financial statements were approved and authorised for issue by the Board of Directors on 31 March 2025, and are signed on its behalf by:
Mr P S Cammerman
Director
Registered Company No. 01942924
HOWMAC LIMITED
Notes to the Financial Statements
for the year ended 31 August 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 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.
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).
Interest income
Interest income is recognised using the effective interest rate method.
Dividend income
Dividend income is recognised when the right to receive payment is established.
Investments
Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.
Cash and cash equivalents
Cash and cash equivalents comprise cash at bank and on hand, demand deposits with banks and other short-term highly liquid investments with original maturities of three months or less. Bank overdrafts are disclosed separately. For the purpose of the cash flow statement, bank overdrafts form an integral part of the company's cash management and are included as a component of cash and cash equivalents.
Trade and other creditors
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.
Share capital
Ordinary shares are classified as equity. Incremental costs directly attributable to the issue of new ordinary shares or options are shown in equity as a deduction, net of tax, from the proceeds.
2.Average number of employees

20242023
Average number of employees during the year11
3.Creditors: amounts due within one year

2024

2023

££
Accrued liabilities and deferred income3,2483,248
Total3,2483,248