IRIS Accounts Production v25.1.3.33 07683426 Board of Directors 1.4.24 31.3.25 31.3.25 false true false false false true false iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh076834262024-03-31076834262025-03-31076834262024-04-012025-03-31076834262023-03-31076834262023-04-012024-03-31076834262024-03-3107683426ns15:EnglandWales2024-04-012025-03-3107683426ns14:PoundSterling2024-04-012025-03-3107683426ns10:Director12024-04-012025-03-3107683426ns10:PrivateLimitedCompanyLtd2024-04-012025-03-3107683426ns10:SmallEntities2024-04-012025-03-3107683426ns10:AuditExempt-NoAccountantsReport2024-04-012025-03-3107683426ns10:SmallCompaniesRegimeForDirectorsReport2024-04-012025-03-3107683426ns10:SmallCompaniesRegimeForAccounts2024-04-012025-03-3107683426ns10:FullAccounts2024-04-012025-03-310768342612024-04-012025-03-3107683426ns10:Director22024-04-012025-03-3107683426ns10:Director32024-04-012025-03-3107683426ns10:Director42024-04-012025-03-3107683426ns10:CompanySecretary12024-04-012025-03-3107683426ns10:RegisteredOffice2024-04-012025-03-3107683426ns5:CurrentFinancialInstruments2025-03-3107683426ns5:CurrentFinancialInstruments2024-03-3107683426ns5:Non-currentFinancialInstruments2025-03-3107683426ns5:Non-currentFinancialInstruments2024-03-3107683426ns5:ShareCapital2025-03-3107683426ns5:ShareCapital2024-03-3107683426ns5:RetainedEarningsAccumulatedLosses2025-03-3107683426ns5:RetainedEarningsAccumulatedLosses2024-03-3107683426ns5:IntangibleAssetsOtherThanGoodwill2024-04-012025-03-3107683426ns5:FurnitureFittings2024-04-012025-03-3107683426ns5:MotorVehicles2024-04-012025-03-3107683426ns5:ComputerEquipment2024-04-012025-03-3107683426ns5:IntangibleAssetsOtherThanGoodwill2024-03-3107683426ns5:IntangibleAssetsOtherThanGoodwill2025-03-3107683426ns5:IntangibleAssetsOtherThanGoodwill2024-03-3107683426ns5:PlantMachinery2024-03-3107683426ns5:PlantMachinery2024-04-012025-03-3107683426ns5:PlantMachinery2025-03-3107683426ns5:PlantMachinery2024-03-3107683426ns5:PlantMachineryns5:LeasedAssetsHeldAsLessee2024-03-3107683426ns5:PlantMachineryns5:LeasedAssetsHeldAsLessee2024-04-012025-03-3107683426ns5:PlantMachineryns5:LeasedAssetsHeldAsLessee2025-03-3107683426ns5:PlantMachineryns5:LeasedAssetsHeldAsLessee2024-03-3107683426ns5:WithinOneYearns5:CurrentFinancialInstruments2025-03-3107683426ns5:WithinOneYearns5:CurrentFinancialInstruments2024-03-3107683426ns5:WithinOneYearns5:CurrentFinancialInstrumentsns5:HirePurchaseContracts2025-03-3107683426ns5:WithinOneYearns5:CurrentFinancialInstrumentsns5:HirePurchaseContracts2024-03-3107683426ns5:BetweenOneFiveYearsns5:HirePurchaseContracts2025-03-3107683426ns5:BetweenOneFiveYearsns5:HirePurchaseContracts2024-03-3107683426ns5:HirePurchaseContracts2025-03-3107683426ns5:HirePurchaseContracts2024-03-3107683426ns5:WithinOneYear2025-03-3107683426ns5:WithinOneYear2024-03-3107683426ns5:BetweenOneFiveYears2025-03-3107683426ns5:BetweenOneFiveYears2024-03-3107683426ns5:AllPeriods2025-03-3107683426ns5:AllPeriods2024-03-31
REGISTERED NUMBER: 07683426 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 March 2025

for

D.J.Howard Limited

D.J.Howard Limited (Registered number: 07683426)






Contents of the Financial Statements
for the Year Ended 31 March 2025




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


D.J.Howard Limited

Company Information
for the Year Ended 31 March 2025







DIRECTORS: Mr D J Howard
Mrs C A Howard
Ms M A Idris
Mrs C Slater





SECRETARY: Mrs C A Howard





REGISTERED OFFICE: 4 Lower Stonehayes
Great Linford
Milton Keynes
Buckinghamshire
MK14 5ES





REGISTERED NUMBER: 07683426 (England and Wales)





ACCOUNTANTS: Godfrey Laws & Co Limited
65 Knowl Piece
Wilbury Way
Hitchin
Hertfordshire
SG4 0TY

D.J.Howard Limited (Registered number: 07683426)

Balance Sheet
31 March 2025

31.3.25 31.3.24
Notes £    £    £   
FIXED ASSETS
Intangible assets 4 15,400 17,800
Tangible assets 5 70,616 61,539
86,016 79,339

CURRENT ASSETS
Debtors 6 247,582 195,094
Cash at bank and in hand 609,190 466,414
856,772 661,508
CREDITORS
Amounts falling due within one year 7 238,567 168,695
NET CURRENT ASSETS 618,205 492,813
TOTAL ASSETS LESS CURRENT
LIABILITIES

704,221

572,152

CREDITORS
Amounts falling due after more than one
year

8

(38,384

)

(30,227

)

PROVISIONS FOR LIABILITIES (6,427 ) -
NET ASSETS 659,410 541,925

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 659,310 541,825
SHAREHOLDERS' FUNDS 659,410 541,925

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

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

The directors acknowledge their 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.

D.J.Howard Limited (Registered number: 07683426)

Balance Sheet - continued
31 March 2025


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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 17 June 2025 and were signed on its behalf by:





Mr D J Howard - Director


D.J.Howard Limited (Registered number: 07683426)

Notes to the Financial Statements
for the Year Ended 31 March 2025

1. STATUTORY INFORMATION

D.J.Howard Limited 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.

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.

Turnover
Turnover is measured at the fair value of the consideration received or receivable in exchange of supply of care services, excluding discounts and rebates.

Intangible assets
Intangible assets consist of franchise investments which are initially measured at cost. After initial recognition,
intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Franchise investments are being amortised evenly over their estimated useful life of 10 years.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.
Fixtures and fittings - 20% on cost
Motor vehicles - 25% on cost
Computer equipment - 33% on cost

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

D.J.Howard Limited (Registered number: 07683426)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2025

2. ACCOUNTING POLICIES - continued

Hire purchase and leasing commitments
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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 62 (2024 - 56 ) .

4. INTANGIBLE FIXED ASSETS
Other
intangible
assets
£   
COST
At 1 April 2024
and 31 March 2025 63,100
AMORTISATION
At 1 April 2024 45,300
Charge for year 2,400
At 31 March 2025 47,700
NET BOOK VALUE
At 31 March 2025 15,400
At 31 March 2024 17,800

D.J.Howard Limited (Registered number: 07683426)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2025

5. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 April 2024 153,767
Additions 71,077
Disposals (82,854 )
At 31 March 2025 141,990
DEPRECIATION
At 1 April 2024 92,228
Charge for year 25,841
Eliminated on disposal (46,695 )
At 31 March 2025 71,374
NET BOOK VALUE
At 31 March 2025 70,616
At 31 March 2024 61,539

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Plant and
machinery
etc
£   
COST
At 1 April 2024 82,854
Additions 56,140
Disposals (82,854 )
At 31 March 2025 56,140
DEPRECIATION
At 1 April 2024 36,339
Charge for year 17,374
Eliminated on disposal (46,695 )
At 31 March 2025 7,018
NET BOOK VALUE
At 31 March 2025 49,122
At 31 March 2024 46,515

D.J.Howard Limited (Registered number: 07683426)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2025

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.25 31.3.24
£    £   
Trade debtors 230,536 177,369
Other debtors 1,997 2,586
Deferred tax asset - 1,221
Prepayments and accrued income 15,049 13,918
247,582 195,094

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.25 31.3.24
£    £   
Hire purchase contracts (see note 9) 6,236 21,436
Trade creditors 7,424 12,577
Tax 58,799 16,837
Social security and other taxes 40,778 15,202
Other creditors - 556
Directors' current accounts 3,098 34
Accrued expenses 122,232 102,053
238,567 168,695

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
31.3.25 31.3.24
£    £   
Hire purchase contracts (see note 9) 38,384 30,227

9. LEASING AGREEMENTS

Minimum lease payments fall due as follows:

Hire purchase contracts
31.3.25 31.3.24
£    £   
Net obligations repayable:
Within one year 6,236 21,436
Between one and five years 38,384 30,227
44,620 51,663

Non-cancellable operating leases
31.3.25 31.3.24
£    £   
Within one year 6,254 6,695
Between one and five years 7,670 3,105
13,924 9,800

D.J.Howard Limited (Registered number: 07683426)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2025

10. ULTIMATE CONTROLLING PARTY

The ultimate controlling party is Howard Family Holdings Ltd