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Company Registration No. NI649057 (Northern Ireland)
Howard Power & Construction Ltd Unaudited accounts for the period from 1 December 2024 to 31 March 2025
Howard Power & Construction Ltd Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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Howard Power & Construction Ltd Company Information for the period from 1 December 2024 to 31 March 2025
Director
Mr Howard A Connor
Company Number
NI649057 (Northern Ireland)
Registered Office
91 Loughshore Road Silverhill Enniskillen Co Fermanagh BT74 2NH
Accountants
A D Pottie & Co Ltd 1 Church Street Fintona Tyrone BT78 2BR
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Howard Power & Construction Ltd Statement of financial position as at 31 March 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
4
67,300 
79,373 
Current assets
Debtors
5
96,442 
84,564 
Cash at bank and in hand
3,265 
7,245 
99,707 
91,809 
Creditors: amounts falling due within one year
6
(35,349)
(30,762)
Net current assets
64,358 
61,047 
Total assets less current liabilities
131,658 
140,420 
Creditors: amounts falling due after more than one year
7
(90,772)
(101,019)
Net assets
40,886 
39,401 
Capital and reserves
Called up share capital
1 
1 
Profit and loss account
40,885 
39,400 
Shareholders' funds
40,886 
39,401 
For the period 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 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 3 October 2025 and were signed on its behalf by
Mr Howard A Connor Director Company Registration No. NI649057
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Howard Power & Construction Ltd Notes to the Accounts for the period from 1 December 2024 to 31 March 2025
1
Statutory information
Howard Power & Construction Ltd is a private company, limited by shares, registered in Northern Ireland, registration number NI649057. The registered office is 91 Loughshore Road, Silverhill, Enniskillen, Co Fermanagh, BT74 2NH.
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 period, 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.
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:
Plant & machinery
Straight Line
4
Tangible fixed assets
Plant & machinery 
£ 
Cost or valuation
At cost 
At 1 December 2024
205,696 
At 31 March 2025
205,696 
Depreciation
At 1 December 2024
126,323 
Charge for the period
12,073 
At 31 March 2025
138,396 
Net book value
At 31 March 2025
67,300 
At 30 November 2024
79,373 
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Howard Power & Construction Ltd Notes to the Accounts for the period from 1 December 2024 to 31 March 2025
5
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
VAT
- 
10,297 
Trade debtors
19,748 
10,841 
Accrued income and prepayments
1,310 
- 
Other debtors
75,384 
63,426 
96,442 
84,564 
6
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
Bank loans and overdrafts
12,396 
14,046 
VAT
1,661 
- 
Taxes and social security
19,816 
16,566 
Accruals
1,476 
150 
35,349 
30,762 
7
Creditors: amounts falling due after more than one year
2025 
2024 
£ 
£ 
Obligations under finance leases and hire purchase contracts
90,772 
101,019 
8
Average number of employees
During the period the average number of employees was 1 (2024: 1).
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