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Registered number: 11777492 HOWME INVESTMENTS LIMITED UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JANUARY 2025
HOWME INVESTMENTS LIMITED REGISTERED NUMBER: 11777492 BALANCE SHEET AS AT 31 JANUARY 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 4 |  | 4,605 |  | 6,873
Investment property | 5 |  | 2,479,999 |  | 2,479,999
|  |  | 2,484,604 |  | 2,486,872
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 6 | 14,509 |  | 1,102 |
Cash at bank and in hand |  | 8,210 |  | 16,725 |
|  | 22,719 |  | 17,827 |
Creditors: amounts falling due within one year | 7 | (2,586,451) |  | (2,633,775) |
Net current liabilities |  |  | (2,563,732) |  | (2,615,948)
Net liabilities |  |  | (79,128) |  | (129,076)
Capital and reserves |  |  |  |  |
Called up share capital | 8 |  | 1 |  | 1
Revaluation reserve |  |  | 15,026 |  | 15,026
Profit and loss account |  |  | (94,155) |  | (144,103)
|  |  | (79,128) |  | (129,076)
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. Page 1
HOWME INVESTMENTS LIMITED REGISTERED NUMBER: 11777492 BALANCE SHEET (CONTINUED) AS AT 31 JANUARY 2025 The Company has opted not to file the statement of comprehensive income 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 27 October 2025.
M S Rowe
Director
The notes on pages 3 to 6 form part of these financial statements. Page 2
HOWME INVESTMENTS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JANUARY 2025
1. | General information
HOWME Investments Limited ("the Company") is a private company limited by shares, incorporated in England and Wales. Its registered office is Boston House Grove Business Park, Downsview Road, Wantage,Oxfordshire, England, OX12 9FF. 2.Accounting policies
| 2.1 | 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 following principal accounting policies have been applied:
| 2.2 | Going concern
The director is satisfied that it is appropriate to prepare accounts on a going concern basis as the company retains the support of its parent company to ensure that sufficient funds will be available to support the company’s activities for at least 12 months from the date of approval of these financial statements.
| 2.3 | Revenue
Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised: Rendering of services Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied: ∙the amount of revenue can be measured reliably; ∙it is probable that the Company will receive the consideration due under the contract; ∙the stage of completion of the contract at the end of the reporting period can be measured reliably; and ∙the costs incurred and the costs to complete the contract can be measured reliably.
| 2.4 | Taxation
Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively. The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income. Page 3
HOWME INVESTMENTS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JANUARY 2025 2.Accounting policies (continued)
| 2.5 | Tangible fixed assets
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, on a reducing balance basis. Depreciation is provided on the following basis:
|  |  |  | Fixtures and fittings | - | 33% reducing balance
The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.
| 2.6 | Investment property
Investment property is carried at fair value determined annually by the director and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided. Changes in fair value are recognised in profit or loss.
| 2.7 | Debtors
Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.
| 2.8 | Cash and cash equivalents
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.
| 2.9 | 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.
| 2.10 | Financial instruments
The Company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in ordinary shares. Page 4
HOWME INVESTMENTS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JANUARY 2025
3. | Employees
| The average monthly number of employees, including directors, during the year was 1 (2024 - 1).
4. | Tangible fixed assets
|  | Fixtures and fittings
|  | £
| Cost |
| At 1 February 2024 | 13,226
| At 31 January 2025 | 13,226
| Depreciation |
| At 1 February 2024 | 6,353
| Charge for the year on owned assets | 2,268
| At 31 January 2025 | 8,621
| Net book value |
| At 31 January 2025 | 4,605
| At 31 January 2024 | 6,873
5. | Investment property
|  | Investment property
|  | £
| Valuation |
| At 1 February 2024 | 2,479,999
| At 31 January 2025 | 2,479,999
The 2025 valuations were made by the director, on an open market value for existing use basis. The historical cost of the properties is £2,657,546 (2024 - £2,657,546).
Page 5
HOWME INVESTMENTS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JANUARY 2025
6. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Amounts owed by group undertakings | 1,409 | -
| Prepayments | 13,100 | 1,102
|  | 14,509 | 1,102
7. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade creditors | 7,432 | 4,398
| Amounts owed to group undertakings | 2,537,834 | 2,612,076
| Corporation tax | 10,851 | 3,576
| Accruals | 30,334 | 13,725
|  | 2,586,451 | 2,633,775
8. | Share capital
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
|  | Allotted, called up and fully paid |  |
|  | 1 (2024 - 1) Ordinary share of £1.00 | 1 | 1
Page 6