| REGISTERED NUMBER: |
| Financial Statements for the Year Ended 30 April 2025 |
| for |
| W A HOWDEN & SONS LIMITED |
| REGISTERED NUMBER: |
| Financial Statements for the Year Ended 30 April 2025 |
| for |
| W A HOWDEN & SONS LIMITED |
| W A HOWDEN & SONS LIMITED (REGISTERED NUMBER: 07865381) |
| Contents of the Financial Statements |
| for the Year Ended 30 April 2025 |
| Page |
| Company Information | 1 |
| Balance Sheet | 2 |
| Notes to the Financial Statements | 4 |
| W A HOWDEN & SONS LIMITED |
| Company Information |
| for the Year Ended 30 April 2025 |
| DIRECTOR: |
| SECRETARY: |
| REGISTERED OFFICE: |
| REGISTERED NUMBER: |
| ACCOUNTANT: |
| 10 Market Street |
| Chapel-en-le-Frith |
| High Peak |
| Derbyshire |
| SK23 0HH |
| BANKERS: |
| Norfolk Square |
| Glossop |
| High Peak |
| Derbyshire |
| SK13 8BR |
| W A HOWDEN & SONS LIMITED (REGISTERED NUMBER: 07865381) |
| Balance Sheet |
| 30 April 2025 |
| 30.4.25 | 30.4.24 |
| Notes | £ | £ | £ |
| FIXED ASSETS |
| Tangible assets | 5 |
| CURRENT ASSETS |
| Debtors | 6 |
| Cash at bank |
| CREDITORS |
| Amounts falling due within one year | 7 |
| NET CURRENT ASSETS |
| TOTAL ASSETS LESS CURRENT LIABILITIES |
| CREDITORS |
| Amounts falling due after more than one year |
8 |
| NET ASSETS |
| CAPITAL AND RESERVES |
| Called up share capital | 10 |
| Retained earnings | 11 |
| SHAREHOLDERS' FUNDS |
| The director acknowledges his responsibilities for: |
| (a) | ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and |
| (b) | preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company. |
| W A HOWDEN & SONS LIMITED (REGISTERED NUMBER: 07865381) |
| Balance Sheet - continued |
| 30 April 2025 |
| The financial statements were approved by the director and authorised for issue on |
| W A HOWDEN & SONS LIMITED (REGISTERED NUMBER: 07865381) |
| Notes to the Financial Statements |
| for the Year Ended 30 April 2025 |
| 1. | STATUTORY INFORMATION |
| W A Howden & Sons Limited is a |
| 2. | STATEMENT OF COMPLIANCE |
| 3. | ACCOUNTING POLICIES |
| Basis of preparing the financial statements |
| Turnover |
| Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. |
| Tangible fixed assets |
| Motor vehicles | - |
| Computer equipment | - |
| Financial instruments |
| The following assets and liabilities are classified as financial instruments; trade debtors, trade creditors, bank loans and directors loans. |
| Bank loans are initially measured at the present value of future payments, discounted at a market rate of interest, and subsequently at amortised cost using the effective interest method. |
| Directors loans (being repayable on demand), trade debtors and trade creditors are measured at the undiscounted amount of the cash or other consideration expected to be paid or received. |
| Financial assets that are measured at amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in the Statement of Income and Retained Earnings. |
| Taxation |
| Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. |
| Current or deferred taxation assets and liabilities are not discounted. |
| Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date. |
| W A HOWDEN & SONS LIMITED (REGISTERED NUMBER: 07865381) |
| Notes to the Financial Statements - continued |
| for the Year Ended 30 April 2025 |
| 3. | ACCOUNTING POLICIES - continued |
| Deferred tax |
| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date. |
| Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and 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. |
| Hire purchase and leasing commitments |
| Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter. |
| The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability. |
| Employee benefits |
| Short term employee benefits, including holiday pay, are recognised as an expense in the Statement of Income and Retained Earnings in the period in which they are incurred. |
| 4. | EMPLOYEES AND DIRECTORS |
| The average number of employees during the year was |
| 5. | TANGIBLE FIXED ASSETS |
| Motor | Computer |
| vehicles | equipment | Totals |
| £ | £ | £ |
| COST |
| At 1 May 2024 |
| Additions |
| At 30 April 2025 |
| DEPRECIATION |
| At 1 May 2024 |
| Charge for year |
| At 30 April 2025 |
| NET BOOK VALUE |
| At 30 April 2025 |
| At 30 April 2024 |
| W A HOWDEN & SONS LIMITED (REGISTERED NUMBER: 07865381) |
| Notes to the Financial Statements - continued |
| for the Year Ended 30 April 2025 |
| 5. | TANGIBLE FIXED ASSETS - continued |
| Fixed assets, included in the above, which are held under hire purchase contracts are as follows: |
| Motor |
| vehicles |
| £ |
| COST |
| At 1 May 2024 |
| and 30 April 2025 |
| DEPRECIATION |
| At 1 May 2024 |
| Charge for year |
| At 30 April 2025 |
| NET BOOK VALUE |
| At 30 April 2025 |
| At 30 April 2024 |
| 6. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
| 30.4.25 | 30.4.24 |
| £ | £ |
| Trade debtors |
| Other debtors |
| 7. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
| 30.4.25 | 30.4.24 |
| £ | £ |
| Hire purchase contracts |
| Trade creditors |
| Taxation |
| Social security & other taxes |
| VAT |
| Directors' current accounts |
| Accrued expenses |
| 8. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |
| 30.4.25 | 30.4.24 |
| £ | £ |
| Bank loans (see note 9) |
| Hire purchase contracts |
| W A HOWDEN & SONS LIMITED (REGISTERED NUMBER: 07865381) |
| Notes to the Financial Statements - continued |
| for the Year Ended 30 April 2025 |
| 9. | LOANS |
| An analysis of the maturity of loans is given below: |
| 30.4.25 | 30.4.24 |
| £ | £ |
| Amounts falling due between two and five years: |
| Bank loan (BBLS) | 17,308 | 27,174 |
| 10. | CALLED UP SHARE CAPITAL |
| Allotted, issued and fully paid: |
| Number: | Class: | Nominal | 30.4.25 | 30.4.24 |
| value: | £ | £ |
| Ordinary | £1 | 500 | 500 |
| 11. | RESERVES |
| Retained |
| earnings |
| £ |
| At 1 May 2024 |
| Profit for the year |
| Dividends | ( |
) |
| At 30 April 2025 |
| 12. | ULTIMATE CONTROLLING PARTY |
| The company was throughout the year under the control of the director W A Howden by virtue of his 100% holding of the issued ordinary share capital. |