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REGISTERED NUMBER: 08352355 (England and Wales)












UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JANUARY 2025

FOR

HOW CONSULTING LTD

HOW CONSULTING LTD (REGISTERED NUMBER: 08352355)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2025




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


HOW CONSULTING LTD

COMPANY INFORMATION
FOR THE YEAR ENDED 31 JANUARY 2025







DIRECTOR: Ms E A Howarth





REGISTERED OFFICE: 9 Hillcrest Way
Wood Laithes Village
Rotherham
S66 3ZX





REGISTERED NUMBER: 08352355 (England and Wales)





ACCOUNTANTS: Gibson Booth Limited
12 Victoria Road
Barnsley
South Yorkshire
S70 2BB

HOW CONSULTING LTD (REGISTERED NUMBER: 08352355)

BALANCE SHEET
31 JANUARY 2025

31.1.25 31.1.24
Notes £    £    £   
FIXED ASSETS
Tangible assets 4 40,088 53,391

CURRENT ASSETS
Debtors 5 59,590 12,263
Cash at bank 208,447 326,235
268,037 338,498
CREDITORS
Amounts falling due within one year 6 29,346 65,517
NET CURRENT ASSETS 238,691 272,981
TOTAL ASSETS LESS CURRENT LIABILITIES 278,779 326,372

CREDITORS
Amounts falling due after more than
one year

7

33,800

38,116
NET ASSETS 244,979 288,256

CAPITAL AND RESERVES
Called up share capital 9 1 1
Retained earnings 244,978 288,255
SHAREHOLDERS' FUNDS 244,979 288,256

HOW CONSULTING LTD (REGISTERED NUMBER: 08352355)

BALANCE SHEET - continued
31 JANUARY 2025


The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The 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, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 30 May 2025 and were signed by:





Ms E A Howarth - Director


HOW CONSULTING LTD (REGISTERED NUMBER: 08352355)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2025

1. STATUTORY INFORMATION

How Consulting Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The financial statements are presented in sterling which is the functional currency of the company and rounded to the nearest pound.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Significant judgements and estimates
No judgements have been made in the process of applying the below accounting policies that have had the most significant effect on amounts recognised in the financial statements.

There are no key assumptions concerning the future and other key sources of estimation uncertainty at the reporting date that have a significant risk of causing material adjustment to the carrying amounts of assets and liabilities within the next financial year.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

When the outcome of a transaction can be estimated reliably, turnover from the rendering of consultancy services is recognised by reference to the stage of completion at the balance sheet date.

Where the outcome cannot be measured reliably, turnover is recognised only to the extent of the expenses recognised that are recoverable.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Motor vehicles - 25% on reducing balance
Computer equipment - 20% on cost

Tangible fixed assets are stated at cost (or deemed cost) or valuation less accumulated depreciation and accumulated impairment losses. Cost includes costs directly attributable to making the asset capable of operating as intended.

HOW CONSULTING LTD (REGISTERED NUMBER: 08352355)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 JANUARY 2025

2. ACCOUNTING POLICIES - continued

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Pension costs and other post-retirement benefits
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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

4. TANGIBLE FIXED ASSETS
Motor Computer
vehicles equipment Totals
£    £    £   
COST
At 1 February 2024
and 31 January 2025 53,605 12,160 65,765
DEPRECIATION
At 1 February 2024 1,117 11,257 12,374
Charge for year 13,122 181 13,303
At 31 January 2025 14,239 11,438 25,677
NET BOOK VALUE
At 31 January 2025 39,366 722 40,088
At 31 January 2024 52,488 903 53,391

HOW CONSULTING LTD (REGISTERED NUMBER: 08352355)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 JANUARY 2025

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.1.25 31.1.24
£    £   
Trade debtors 58,090 10,763
Other debtors 1,500 1,500
59,590 12,263

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.1.25 31.1.24
£    £   
Hire purchase contracts 4,316 4,317
Trade creditors 410 -
Corporation tax - 25,334
Social security and other taxes - 351
VAT 1,400 8,328
Other creditors - 80
Directors' current accounts 21,937 25,654
Accruals and deferred income 1,283 1,453
29,346 65,517

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
31.1.25 31.1.24
£    £   
Hire purchase contracts 33,800 38,116

8. SECURED DEBTS

The following secured debts are included within creditors:

31.1.25 31.1.24
£    £   
Hire Purchase 38,116 42,433

HOW CONSULTING LTD (REGISTERED NUMBER: 08352355)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 JANUARY 2025

9. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 31.1.25 31.1.24
value: £    £   
1 Ordinary £1 1 1