1 October 2024 false No description of principal activity Taxfiler 2024.6 SC643147business:PrivateLimitedCompanyLtd2024-10-012025-09-30 SC6431472024-09-30 SC6431472024-10-012025-09-30 SC643147business:AuditExemptWithAccountantsReport2024-10-012025-09-30 SC643147business:FilletedAccounts2024-10-012025-09-30 SC6431472025-09-30 SC643147business:Director12024-10-012025-09-30 SC643147business:Director22024-10-012025-09-30 SC643147business:RegisteredOffice2024-10-012025-09-30 SC6431472024-09-30 SC643147core:WithinOneYear2025-09-30 SC643147core:WithinOneYear2024-09-30 SC643147core:ShareCapitalcore:PreviouslyStatedAmount2025-09-30 SC643147core:ShareCapitalcore:PreviouslyStatedAmount2024-09-30 SC643147core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2025-09-30 SC643147core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2024-09-30 SC643147core:PreviouslyStatedAmount2025-09-30 SC643147core:PreviouslyStatedAmount2024-09-30 SC643147business:SmallEntities2024-10-012025-09-30 SC643147countries:Scotland2024-10-012025-09-30 SC643147core:ComputerEquipment2024-10-012025-09-30 SC643147core:ComputerEquipment2024-09-30 SC643147core:ComputerEquipment2025-09-30 SC6431472023-10-012024-09-30 iso4217:GBP xbrli:pure
Company Registration No. SC643147 (Scotland)
Sarah Howling Ltd Unaudited accounts for the year ended 30 September 2025
Sarah Howling Ltd Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
- 2 -
Sarah Howling Ltd Company Information for the year ended 30 September 2025
Directors
Sarah Howling Mark Allan Howling
Company Number
SC643147 (Scotland)
Registered Office
Axwell House, 2 Westerton Road East Mains Industrial Estate Broxburn West Lothian EH52 5AU
Accountants
JK Business Services Ltd Axwell House 2 Westerton Road Broxburn West Lothian EH52 5AU
- 3 -
Sarah Howling Ltd Statement of financial position as at 30 September 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
4
529 
794 
Current assets
Debtors
5
222 
- 
Cash at bank and in hand
1,097 
7,044 
1,319 
7,044 
Creditors: amounts falling due within one year
6
(6,420)
(6,092)
Net current (liabilities)/assets
(5,101)
952 
Net (liabilities)/assets
(4,572)
1,746 
Capital and reserves
Called up share capital
1 
1 
Profit and loss account
(4,573)
1,745 
Shareholders' funds
(4,572)
1,746 
For the year ending 30 September 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 3 December 2025 and were signed on its behalf by
Sarah Howling Director Company Registration No. SC643147
- 4 -
Sarah Howling Ltd Notes to the Accounts for the year ended 30 September 2025
1
Statutory information
Sarah Howling Ltd is a private company, limited by shares, registered in Scotland, registration number SC643147. The registered office is Axwell House, 2 Westerton Road, East Mains Industrial Estate, Broxburn, West Lothian, EH52 5AU.
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.
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:
Computer equipment
25% Straight-Line
4
Tangible fixed assets
Computer equipment 
£ 
Cost or valuation
At cost 
At 1 October 2024
1,059 
At 30 September 2025
1,059 
Depreciation
At 1 October 2024
265 
Charge for the year
265 
At 30 September 2025
530 
Net book value
At 30 September 2025
529 
At 30 September 2024
794 
5
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
Other debtors
222 
- 
- 5 -
Sarah Howling Ltd Notes to the Accounts for the year ended 30 September 2025
6
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
Taxes and social security
30 
222 
Loans from directors
6,390 
5,870 
6,420 
6,092 
7
Average number of employees
During the year the average number of employees was 1 (2024: 1).
- 6 -