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Company Registration No. 09406991 (England and Wales)
HOWARD FACILITIES MANAGEMENT LTD Unaudited accounts for the year ended 31 January 2025
HOWARD FACILITIES MANAGEMENT LTD Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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HOWARD FACILITIES MANAGEMENT LTD Company Information for the year ended 31 January 2025
Directors
C Howard G Howard
Company Number
09406991 (England and Wales)
Registered Office
C/O Lmk Accounting Ltd The Gatehouse, Gatehouse Way Aylesbury Bucks HP19 8DB England
Accountants
Kaushik Khiroya, AFA LMK ACCOUNTING LTD THE GATEHOUSE GATEHOUSE WAY AYLESBURY HP19 8DB
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HOWARD FACILITIES MANAGEMENT LTD Statement of financial position as at 31 January 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
4
102,759 
50,180 
Current assets
Debtors
5
137,225 
174,555 
Cash at bank and in hand
25,422 
148,084 
162,647 
322,639 
Creditors: amounts falling due within one year
6
(97,516)
(198,976)
Net current assets
65,131 
123,663 
Total assets less current liabilities
167,890 
173,843 
Creditors: amounts falling due after more than one year
7
(21,740)
(6,046)
Net assets
146,150 
167,797 
Capital and reserves
Called up share capital
8
200 
200 
Profit and loss account
145,950 
167,597 
Shareholders' funds
146,150 
167,797 
For the year ending 31 January 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 30 October 2025 and were signed on its behalf by
C Howard Director Company Registration No. 09406991
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HOWARD FACILITIES MANAGEMENT LTD Notes to the Accounts for the year ended 31 January 2025
1
Statutory information
HOWARD FACILITIES MANAGEMENT LTD is a private company, limited by shares, registered in England and Wales, registration number 09406991. The registered office is C/O Lmk Accounting Ltd, The Gatehouse, Gatehouse Way, Aylesbury, Bucks, HP19 8DB, England.
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
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
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% on straight line
Fixtures & fittings
25% on straight line
Computer equipment
25% on straight line
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
Leased assets
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged against profit on a straight line basis over the lease term. Assets held under finance leases and hire purchase contracts are capitalised and depreciated over their useful lives. The corresponding lease or hire purchase obligation is treated in the balance sheet as a liability. The interest element of rental obligations is charged to the profit and loss account over the period of the lease at a constant proportion of the outstanding balance of capital repayments.
Pension costs
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
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HOWARD FACILITIES MANAGEMENT LTD Notes to the Accounts for the year ended 31 January 2025
Financial instruments
Financial instruments are classified by the directors as basic or advanced following the condiTions in FRS 102 section 11. Basic financial instruments, which include trade and other receivables and payables, cash and bank balances, are amortised at cost. Advanced financial instruments which include interest rate swap and forward foreign exchange contracts, are initially recorded at cost and thereafter at fair value with changes recognised in profit and loss.
Cash and cash equivalents
Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.
4
Tangible fixed assets
Motor vehicles 
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 February 2024
95,265 
5,733 
2,729 
103,727 
Additions
81,818 
5,675 
- 
87,493 
Disposals
(12,471)
- 
- 
(12,471)
At 31 January 2025
164,612 
11,408 
2,729 
178,749 
Depreciation
At 1 February 2024
47,883 
5,323 
341 
53,547 
Charge for the year
31,232 
1,181 
682 
33,095 
On disposals
(10,652)
- 
- 
(10,652)
At 31 January 2025
68,463 
6,504 
1,023 
75,990 
Net book value
At 31 January 2025
96,149 
4,904 
1,706 
102,759 
At 31 January 2024
47,382 
410 
2,388 
50,180 
5
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
Trade debtors
70,016 
52,034 
Accrued income and prepayments
6,426 
8,408 
Other debtors
60,783 
114,113 
137,225 
174,555 
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HOWARD FACILITIES MANAGEMENT LTD Notes to the Accounts for the year ended 31 January 2025
6
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
VAT
8,999 
(13,730)
Obligations under finance leases and hire purchase contracts
10,274 
4,913 
Trade creditors
1,775 
12,100 
Taxes and social security
62,135 
160,244 
Loans from directors
13,533 
12,689 
Accruals
800 
22,760 
97,516 
198,976 
7
Creditors: amounts falling due after more than one year
2025 
2024 
£ 
£ 
Obligations under finance leases and hire purchase contracts
21,740 
6,046 
8
Share capital
2025 
2024 
£ 
£ 
Allotted, called up and fully paid:
100 Ordinary shares of £1 each
100 
100 
100 Ordinary B shares of £1 each
100 
100 
200 
200 
9
Average number of employees
During the year the average number of employees was 4 (2024: 4).
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