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Company Registration No. 07201777 (England and Wales)
Howgate & Farrar of Woodlesford Limited Unaudited accounts for the year ended 31 March 2025
Howgate & Farrar of Woodlesford Limited Unaudited accounts Contents
Page
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Howgate & Farrar of Woodlesford Limited Statement of financial position as at 31 March 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
23,533 
17,618 
Current assets
Inventories
1,200 
1,200 
Debtors
135 
125 
Cash at bank and in hand
20,034 
34,691 
21,369 
36,016 
Creditors: amounts falling due within one year
(37,996)
(48,222)
Net current liabilities
(16,627)
(12,206)
Total assets less current liabilities
6,906 
5,412 
Provisions for liabilities
Deferred tax
(4,343)
(3,348)
Net assets
2,563 
2,064 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
2,463 
1,964 
Shareholders' funds
2,563 
2,064 
For the year ending 31 March 2025 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 directors acknowledge their 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 of Directors and authorised for issue on 29 October 2025 and were signed on its behalf by
Mr G Howgate Director Company Registration No. 07201777
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Howgate & Farrar of Woodlesford Limited Notes to the Accounts for the year ended 31 March 2025
1
Statutory information
Howgate & Farrar of Woodlesford Limited is a private company, limited by shares, registered in England and Wales, registration number 07201777. The registered office is 109 ABERFORD ROAD, WOODLESFORD, LEEDS, WEST YORKSHIRE, LS26 8LQ.
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
These financial statements for the year ended 31 March 2025 are the first financial statements that comply with FRS 102 Section 1A Small Entities. The date of transition is 1 April 2023. The transition to FRS 102 Section 1A Small Entities has resulted in a small number of changes in accounting policies to those used previously. The nature of these changes and their impact on opening equity and profit for the comparative period are explained in the notes below.
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:
Motor vehicles
25% Reducing Balances
Fixtures & fittings
15% Reducing Balance
Computer equipment
33% Straight Line
4
Tangible fixed assets
Motor vehicles 
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 April 2024
6,795 
89,165 
3,085 
99,045 
Additions
- 
10,180 
- 
10,180 
At 31 March 2025
6,795 
99,345 
3,085 
109,225 
Depreciation
At 1 April 2024
5,888 
72,454 
3,085 
81,427 
Charge for the year
227 
4,038 
- 
4,265 
At 31 March 2025
6,115 
76,492 
3,085 
85,692 
Net book value
At 31 March 2025
680 
22,853 
- 
23,533 
At 31 March 2024
907 
16,711 
- 
17,618 
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Howgate & Farrar of Woodlesford Limited Notes to the Accounts for the year ended 31 March 2025
5
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
Accrued income and prepayments
135 
125 
6
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
VAT
(1,500)
(1,764)
Trade creditors
22,445 
16,841 
Taxes and social security
6,564 
11,147 
Other creditors
1,038 
8,482 
Loans from directors
8,701 
12,479 
Accruals
748 
1,037 
37,996 
48,222 
7
Average number of employees
During the year the average number of employees was 6 (2024: 6).
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