Howard Kitchens & Interiors Limited Filleted Accounts Cover
Howard Kitchens & Interiors Limited
Company No. 11489001
Information for Filing with The Registrar
31 July 2024
Howard Kitchens & Interiors Limited Directors Report Registrar
The Director presents his report and the accounts for the year ended 31 July 2024.
Principal activities
The principal activity of the company during the year under review was bespoke kitchen design and installation.
Director
The Director who served at any time during the year was as follows:
J.L. Howard
The above report has been prepared in accordance with the provisions applicable to companies subject to the small companies regime as set out in Part 15 of the Companies Act 2006.
Signed on behalf of the board
J.L. Howard
Director
22 April 2025
Howard Kitchens & Interiors Limited Balance Sheet Registrar
at
31 July 2024
Company No.
11489001
Notes
2024
2023
£
£
Fixed assets
Tangible assets
4
3,2284,304
3,2284,304
Current assets
Debtors
5
58,19754,000
Cash at bank and in hand
190,390228,363
248,587282,363
Creditors: Amount falling due within one year
6
(86,364)
(120,694)
Net current assets
162,223161,669
Total assets less current liabilities
165,451165,973
Provisions for liabilities
Deferred taxation
(614)
(818)
Net assets
164,837165,155
Capital and reserves
Called up share capital
100100
Profit and loss account
8
164,737165,055
Total equity
164,837165,155
These accounts have been prepared in accordance with the special provisions applicable to companies subject to the small companies regime of the Companies Act 2006.
For the year ended 31 July 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 in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
As permitted by section 444 (5A)of the Companies Act 2006 the directors have not delivered to the Registrar a copy of the company's profit and loss account.
Approved by the board on 22 April 2025 and signed on its behalf by:
J.L. Howard
Director
22 April 2025
Howard Kitchens & Interiors Limited Notes to the Accounts Registrar
for the year ended 31 July 2024
1
General information
Howard Kitchens & Interiors Limited is a private company limited by shares and incorporated in England and Wales.
Its registered number is: 11489001
Its registered office is:
323 High Street
Berkhamsted
Herts
HP4 1AL
The accounts have been prepared in accordance with FRS 102 Section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
2
Accounting policies
Turnover
Turnover is measured at the fair value of the consideration received or receivable. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Revenue from the sale of goods is recognised when all the following conditions are satisfied:
• the Company has transferred to the buyer the significant risks and rewards of ownership of the
goods;
• the Company retains neither continuing managerial involvement to the degree usually associated
with ownership nor effective control over the goods sold;
• the amount of revenue can be measured reliably;
• it is probable that the economic benefits associated with the transaction will flow to the Company;
and
• the costs incurred or to be incurred in respect of the transaction can be measured reliably.

Specifically, revenue from the sale of goods is recognised when goods are delivered and legal title is passed.
Tangible fixed assets and depreciation
Tangible fixed assets held for the company's own use are stated at cost less accumulated depreciation and accumulated impairment losses.

At each balance sheet date, the company reviews the carrying amount of its tangible fixed assets to determine whether there is any indication that any items have suffered an impairment loss. If any such indication exists, the recoverable amount of an asset is estimated in order to determine the extent of the impairment loss.
Depreciation is provided at the following annual rates in order to write off the cost or valuation less the estimated residual value of each asset over its estimated useful life:
Motor vehicles
25% Reducing balance
Furniture, fittings and equipment
25% Reducing balance
Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the profit and loss account because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The Company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable temporary differences. Deferred tax assets are generally recognised for all deductible timing differences to the extent that it is probable that taxable profits will be available against which those deductible temporary differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period.

Current or deferred tax for the year is recognised in profit or loss, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
Defined contribution pensions
The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the company pays fixed contributions into a separate entity. Once the contributions have been paid the company has no further payments obligations.
The contributions are recognised as expenses when they fall due. Amounts not paid are shown in accruals in the balance sheet. The assets of the plan are held separately from the company in independently administered funds.
3
Employees
2024
2023
Number
Number
The average monthly number of employees (including directors) during the year was:
33
4
Tangible fixed assets
Motor vehicles
Fixtures, fittings and equipment
Total
£
£
£
Cost or revaluation
At 1 August 2023
6,6002,8069,406
At 31 July 2024
6,6002,8069,406
Depreciation
At 1 August 2023
3,8161,2865,102
Charge for the year
6963801,076
At 31 July 2024
4,5121,6666,178
Net book values
At 31 July 2024
2,0881,1403,228
At 31 July 2023
2,784
1,520
4,304
5
Debtors
2024
2023
£
£
Trade debtors
51,07536,798
Corporation tax recoverable
-9,273
Prepayments and accrued income
7,1227,929
58,19754,000
6
Creditors:
amounts falling due within one year
2024
2023
£
£
Bank loans and overdrafts
17,59827,196
Taxes and social security
14,819
18,411
Loans from directors
1,06972,499
Accruals and deferred income
52,8782,588
86,364120,694
7
Share Capital
One hundred ordinary shares of £1.00 each fully paid
8
Reserves
Profit and loss account - includes all current and prior period retained profits and losses.
9
Dividends
2024
2023
£
£
Dividends for the period:
Dividends paid in the period
40,000
50,000
40,000
50,000
Dividends by type:
Equity dividends
40,00050,000
40,000
50,000
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