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Company Registration No. NI649057 (Northern Ireland)
Howard Power & Construction Ltd Unaudited accounts for the year ended 30 November 2024
Howard Power & Construction Ltd Unaudited accounts Contents
Page
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Howard Power & Construction Ltd Company Information for the year ended 30 November 2024
Director
Mr Howard A Connor
Company Number
NI649057 (Northern Ireland)
Registered Office
91 Loughshore Road Silverhill Enniskillen Co Fermanagh BT74 2NH
Accountants
A D Pottie & Co Ltd 1 Church Street Fintona Tyrone BT78 2BR
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Howard Power & Construction Ltd Statement of financial position as at 30 November 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
79,373 
70,997 
Current assets
Debtors
84,564 
57,183 
Cash at bank and in hand
7,245 
16,076 
91,809 
73,259 
Creditors: amounts falling due within one year
(30,762)
(38,654)
Net current assets
61,047 
34,605 
Total assets less current liabilities
140,420 
105,602 
Creditors: amounts falling due after more than one year
(101,019)
(76,316)
Net assets
39,401 
29,286 
Capital and reserves
Called up share capital
1 
1 
Profit and loss account
39,400 
29,285 
Shareholders' funds
39,401 
29,286 
For the year ending 30 November 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 director acknowledges his 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 25 June 2025 and were signed on its behalf by
Mr Howard A Connor Director Company Registration No. NI649057
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Howard Power & Construction Ltd Notes to the Accounts for the year ended 30 November 2024
1
Statutory information
Howard Power & Construction Ltd is a private company, limited by shares, registered in Northern Ireland, registration number NI649057. The registered office is 91 Loughshore Road, Silverhill, Enniskillen, Co Fermanagh, BT74 2NH.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
Straight Line
4
Tangible fixed assets
Plant & machinery 
£ 
Cost or valuation
At cost 
At 1 December 2023
160,696 
Additions
45,000 
At 30 November 2024
205,696 
Depreciation
At 1 December 2023
89,699 
Charge for the year
36,624 
At 30 November 2024
126,323 
Net book value
At 30 November 2024
79,373 
At 30 November 2023
70,997 
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Howard Power & Construction Ltd Notes to the Accounts for the year ended 30 November 2024
5
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
VAT
10,297 
- 
Trade debtors
10,841 
21,645 
Other debtors
63,426 
35,538 
84,564 
57,183 
6
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Bank loans and overdrafts
14,046 
19,088 
VAT
- 
1,319 
Taxes and social security
16,566 
18,247 
Accruals
150 
- 
30,762 
38,654 
7
Creditors: amounts falling due after more than one year
2024 
2023 
£ 
£ 
Obligations under finance leases and hire purchase contracts
101,019 
76,316 
8
Average number of employees
During the year the average number of employees was 1 (2023: 1).
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