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Company Registration No. 08158958 (England and Wales)
HOWE COOL LTD Unaudited accounts for the year ended 31 October 2024
HOWE COOL LTD Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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HOWE COOL LTD Company Information for the year ended 31 October 2024
Director
Clifford HOWE
Secretary
Amanda HOWE
Company Number
08158958 (England and Wales)
Registered Office
21 HYDE PARK ROAD LEEDS LS6 1PY
Accountants
HLA Accountants 21 Hyde Park Road Leeds West Yorkshire LS6 1PY
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HOWE COOL LTD Statement of financial position as at 31 October 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
4
4,260 
5,489 
Current assets
Inventories
- 
25,054 
Debtors
5
6,000 
36,771 
Cash at bank and in hand
28,108 
(14,420)
34,108 
47,405 
Creditors: amounts falling due within one year
6
(10,691)
(11,852)
Net current assets
23,417 
35,553 
Total assets less current liabilities
27,677 
41,042 
Creditors: amounts falling due after more than one year
7
(26,672)
(36,172)
Net assets
1,005 
4,870 
Capital and reserves
Called up share capital
1 
1 
Profit and loss account
1,004 
4,869 
Shareholders' funds
1,005 
4,870 
For the year ending 31 October 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 22 July 2025 and were signed on its behalf by
Clifford HOWE Director Company Registration No. 08158958
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HOWE COOL LTD Notes to the Accounts for the year ended 31 October 2024
1
Statutory information
HOWE COOL LTD is a private company, limited by shares, registered in England and Wales, registration number 08158958. The registered office is 21 HYDE PARK ROAD, LEEDS, LS6 1PY.
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 October 2024 are the first financial statements that comply with FRS 102 Section 1A Small Entities. The date of transition is 1 November 2022. 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.
4
Tangible fixed assets
Plant & machinery 
Motor vehicles 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 November 2023
23,740 
6,250 
29,990 
At 31 October 2024
23,740 
6,250 
29,990 
Depreciation
At 1 November 2023
20,888 
3,613 
24,501 
Charge for the year
570 
659 
1,229 
At 31 October 2024
21,458 
4,272 
25,730 
Net book value
At 31 October 2024
2,282 
1,978 
4,260 
At 31 October 2023
2,852 
2,637 
5,489 
5
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
Trade debtors
6,000 
30,417 
Other debtors
- 
6,354 
6,000 
36,771 
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HOWE COOL LTD Notes to the Accounts for the year ended 31 October 2024
6
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
VAT
10,430 
1,781 
Trade creditors
- 
563 
Taxes and social security
7 
11,523 
Other creditors
- 
2,479 
Loans from directors
132 
(4,494)
Accruals
122 
- 
10,691 
11,852 
7
Creditors: amounts falling due after more than one year
2024 
2023 
£ 
£ 
Bank loans
26,672 
36,172 
8
Average number of employees
During the year the average number of employees was 2 (2023: 2).
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