ACCOUNTS - Final Accounts preparation

Registered number: 13083261

HOW AND WHY LTD

UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 DECEMBER 2024

HOW AND WHY LTD

REGISTERED NUMBER: 13083261

STATEMENT OF FINANCIAL POSITION

AS AT 31 DECEMBER 2024

		2024		2023
Note		£		£



Creditors: amounts falling due within one year	4	(110,267)		(80,290)
Net current liabilities			(110,267)		(80,290)
Total assets less current liabilities			(110,267)		(80,290)

Net liabilities			(110,267)		(80,290)

Capital and reserves
Called up share capital	5	1	1
Profit and loss account		(110,268)	(80,291)
		(110,267)	(80,290)

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HOW AND WHY LTD

REGISTERED NUMBER: 13083261

STATEMENT OF FINANCIAL POSITION (CONTINUED)

AS AT 31 DECEMBER 2024

The director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared 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 financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 22 September 2025.

T C Moll

Director

The notes on pages 3 to 4 form part of these financial statements.

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HOW AND WHY LTD

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2024

1.Accounting policies

1.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The presentational currency of the Company is GBP.

The following principal accounting policies have been applied:

1.2

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

2.	General information

How and Why Ltd is a private company, limited by shares and incorporated in England.
Its registered number is: 13083261
Its registered office address is:
Invision House
Wilbury Way
Hitchin
SG4 0TY

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HOW AND WHY LTD

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2024

Employees

The Company has no employees other than the directors, who did not receive any remuneration (2023 - £NIL)

4.	Creditors: Amounts falling due within one year
		2024	2023
		£	£

Other creditors	109,517	79,570
Accruals and deferred income	750	720
	110,267	80,290

5.	Share capital
		2024	2023
		£	£

Allotted, called up and fully paid

1 (2023 - 1) Ordinary share of £1.00	1	1

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