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Registered Number: 06802887
England and Wales

 

 

 

NICHOLAS HOWARD LTD



Unaudited Financial Statements
 


Period of accounts

Start date: 01 February 2024

End date: 31 January 2025

Nicholas Howard Ltd
Contents Page
For the year ended 31 January 2025
Directors Mrs Kate Bone
Mr Nicholas Bone
Registered Number 06802887
Registered Office Brookwood House
Old Salisbury Road, Abbotts Ann
Andover
Hampshire
SP11 7NS
Accountants River View Tax & Accountancy Ltd
5 Beresford Gate
South Way
Andover
Hampshire
SP10 5BN
1
In order to assist you fulfil your duties under the Companies Act 2006, and in accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us.

This report is made solely to the Board of Directors of Nicholas Howard Ltd, as a body, in accordance with the terms of our letter of engagement. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Nicholas Howard Ltd and its Board of Directors as a body, for our work or for this report.

You consider that the company is exempt from an audit for the year ended 31 January 2025 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year.

We have not carried out an audit or any other review of the accounts, and consequently we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore express any opinion on these accounts.

River View Tax & Accountancy Ltd
31 January 2025



....................................................
Gemma Merritt CTA
River View Tax & Accountancy Ltd
5 Beresford Gate
South Way
Andover
Hampshire
SP10 5BN
31 October 2025
2
 
 		 Notes
 		 2025
£		   2024
£
Fixed assets      
Tangible fixed assets 4 36,233    31,615 
36,233    31,615 
Current assets      
Debtors 5 335,803    454,607 
Cash at bank and in hand 49,375    54,538 
385,178    509,145 
Creditors: amount falling due within one year 6 (285,157)   (395,909)
Net current assets 100,021    113,236 
 
Total assets less current liabilities 136,254    144,851 
Creditors: amount falling due after more than one year 7 (74,454)   (101,641)
Provisions for liabilities 8 (4,884)   (6,007)
Net assets 56,916    37,203 
 

Capital and reserves 		     
Called up share capital 9 2    2 
Profit and loss account 56,914    37,201 
Shareholders' funds 56,916    37,203 
 


For the year ended 31 January 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These 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 income statement has not been delivered to the Registrar of Companies.
The financial statements were approved by the board of directors on 31 October 2025 and were signed on its behalf by:


-------------------------------
Mr Nicholas Bone
Director
3
General Information
Nicholas Howard Ltd is a private company, limited by shares, registered in England and Wales, registration number 06802887, registration address Brookwood House, Old Salisbury Road, Abbotts Ann, Andover, Hampshire, SP11 7NS.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard)
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Foreign currencies
Monetary assets and liabilities denominated in foreign currencies are translated into sterling at the rate of exchange ruling at the statement of financial position date. Transactions in foreign currencies are recorded at the rate ruling at the date of the transaction. All foreign exchange differences are included to the income statement.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted
Deferred taxation
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.
Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date 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.
Current and deferred tax assets and liabilities are not discounted.
Intangible assets
Intangible assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight line basis over their estimated useful economic lives. Impairment of intangible assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Fixtures and Fittings 5-7 Years Straight Line
Computer Equipment 3-5 Years Straight Line
Factored debts
The company includes factored debts within trade debtors since most of the risks and rewards of ownership of the factored debts have not passed to the factors. A corresponding liability is included in liabilities in respect of the proceeds received from the factor.
Provisions
Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
2.

Average number of employees


Average number of employees during the year was 9 (2024 : 13).
3.

Intangible fixed assets

Cost Website development costs   Total
  £   £
At 01 February 2024 1,750    1,750 
Additions -    - 
Disposals -    - 
At 31 January 2025 1,750    1,750 
Amortisation
At 01 February 2024 1,750    1,750 
Charge for year -    - 
On disposals -    - 
At 31 January 2025 1,750    1,750 
Net book values
At 31 January 2025 -    - 
At 31 January 2024 -    - 


4.

Tangible fixed assets

Cost or valuation Fixtures and Fittings   Computer Equipment   Total
  £   £   £
At 01 February 2024 28,559    47,137    75,696 
Additions 4,982    7,611    12,593 
Disposals -    -    - 
At 31 January 2025 33,541    54,748    88,289 
Depreciation
At 01 February 2024 15,005    29,076    44,081 
Charge for year 2,719    5,256    7,975 
On disposals -    -    - 
At 31 January 2025 17,724    34,332    52,056 
Net book values
Closing balance as at 31 January 2025 15,817    20,416    36,233 
Opening balance as at 01 February 2024 13,554    18,061    31,615 


5.

Debtors: amounts falling due within one year

2025
£		   2024
£
Trade Debtors 421,407    410,514 
Other Debtors (85,604)   44,093 
335,803    454,607 

6.

Creditors: amount falling due within one year

2025
£		   2024
£
Trade Creditors 127,424    188,546 
Bank Loans & Overdrafts 116,869    52,429 
Taxation and Social Security 32,139    83,595 
Other Creditors 8,725    71,339 
285,157    395,909 

7.

Creditors: amount falling due after more than one year

2025
£		   2024
£
Bank Loans & Overdrafts 74,454    101,641 
74,454    101,641 

8.

Provisions for liabilities

2025
£		   2024
£
Deferred Tax 6,007    6,512 
Charged to Profit & Loss (1,123)   (505)
4,884    6,007 

9.

Share Capital

Allotted, called up and fully paid
2025
£		   2024
£
200 Class A shares of £0.01 each 2    2 
2    2 

4