Acorah Software Products - Accounts Production 16.3.350 false true 31 January 2024 1 February 2023 false 1 February 2024 31 January 2025 31 January 2025 05129626 Mr Gary Howard Mr Ian Howard iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 05129626 2024-01-31 05129626 2025-01-31 05129626 2024-02-01 2025-01-31 05129626 frs-core:ComputerEquipment 2024-02-01 2025-01-31 05129626 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2024-02-01 2025-01-31 05129626 frs-core:FurnitureFittings 2024-02-01 2025-01-31 05129626 frs-core:MotorVehicles 2024-02-01 2025-01-31 05129626 frs-core:PlantMachinery 2024-02-01 2025-01-31 05129626 frs-core:ShareCapital 2025-01-31 05129626 frs-core:RetainedEarningsAccumulatedLosses 2025-01-31 05129626 frs-bus:PrivateLimitedCompanyLtd 2024-02-01 2025-01-31 05129626 frs-bus:AbridgedAccounts 2024-02-01 2025-01-31 05129626 frs-bus:SmallEntities 2024-02-01 2025-01-31 05129626 frs-bus:AuditExempt-NoAccountantsReport 2024-02-01 2025-01-31 05129626 frs-bus:SmallCompaniesRegimeForAccounts 2024-02-01 2025-01-31 05129626 frs-bus:Director1 2024-02-01 2025-01-31 05129626 frs-bus:Director2 2024-02-01 2025-01-31 05129626 frs-countries:EnglandWales 2024-02-01 2025-01-31 05129626 2023-01-31 05129626 2024-01-31 05129626 2023-02-01 2024-01-31 05129626 frs-core:ShareCapital 2024-01-31 05129626 frs-core:RetainedEarningsAccumulatedLosses 2024-01-31
Registered number: 05129626
Howard Brothers Limited
Unaudited ABRIDGED Financial Statements
For The Year Ended 31 January 2025
L & S Accountancy Services
Contents
Page
Abridged Balance Sheet 1—2
Notes to the Abridged Financial Statements 3—4
Page 1
Abridged Balance Sheet
Registered number: 05129626
2025 2024
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 10,732 10,859
Tangible Assets 5 351,314 351,489
362,046 362,348
CURRENT ASSETS
Stocks 1,644 1,644
Debtors 1,478 1,705
Cash at bank and in hand 8,986 8,521
12,108 11,870
Creditors: Amounts Falling Due Within One Year (192,419 ) (190,562 )
NET CURRENT ASSETS (LIABILITIES) (180,311 ) (178,692 )
TOTAL ASSETS LESS CURRENT LIABILITIES 181,735 183,656
NET ASSETS 181,735 183,656
CAPITAL AND RESERVES
Called up share capital 6 100 100
Profit and Loss Account 181,635 183,556
SHAREHOLDERS' FUNDS 181,735 183,656
Page 1
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For the year ending 31 January 2025 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 Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
All of the company's members have consented to the preparation of an Abridged Balance Sheet for the year end 31 January 2025 in accordance with section 444(2A) of the Companies Act 2006.
On behalf of the board
Mr Ian Howard
Director
09/04/2025
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Abridged Financial Statements
1. General Information
Howard Brothers Limited is a private company, limited by shares, incorporated in England & Wales, registered number 05129626 . The registered office is 64 High Street, Belper, Derbyshire, DE56 1GF.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
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 sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover 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.
2.3. Intangible Fixed Assets and Amortisation - Other Intangible
Other intangible assets are .... It is amortised to profit and loss account over its estimated economic life of .... years.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant & Machinery 15%
Motor Vehicles 25%
Fixtures & Fittings 15%
Computer Equipment 33%
2.5. Stocks and Work in Progress
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 stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2024: 2)
2 2
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4. Intangible Assets
Total
£
Cost
As at 1 February 2024 12,500
As at 31 January 2025 12,500
Amortisation
As at 1 February 2024 1,641
Provided during the period 127
As at 31 January 2025 1,768
Net Book Value
As at 31 January 2025 10,732
As at 1 February 2024 10,859
5. Tangible Assets
Total
£
Cost
As at 1 February 2024 390,662
Disposals (11,907 )
As at 31 January 2025 378,755
Depreciation
As at 1 February 2024 39,173
Provided during the period 155
Disposals (11,887 )
As at 31 January 2025 27,441
Net Book Value
As at 31 January 2025 351,314
As at 1 February 2024 351,489
6. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 100 100
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