HOWLADER AND COMPANY LTD - Filleted accounts

Registered number

07141772

HOWLADER AND COMPANY LTD

Filleted Accounts

31 March 2025

HOWLADER AND COMPANY LTD
Registered number:		07141772
Balance Sheet
as at 31 March 2025

Notes			2025			2024
£				£
Fixed assets
Intangible assets	3		50,000			50,000
Tangible assets	4		41,164			46,960
			91,164			96,960

Current assets
Debtors	5	230,615			291,753
Cash at bank and in hand		158,958			52,773
		389,573			344,526

Creditors: amounts falling due within one year	6	(173,237)			(77,451)

Net current assets			216,336			267,075

Total assets less current liabilities			307,500			364,035

Creditors: amounts falling due after more than one year	7		(277,740)			(297,917)



Net assets			29,760			66,118

Capital and reserves
Called up share capital			150			150
Share premium			788			788
Profit and loss account			28,822			65,180

Shareholders' funds			29,760			66,118

The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




Hasib Reza Howlader
Director
Approved by the board on 23 December 2025

HOWLADER AND COMPANY LTD
Notes to the Accounts
for the year ended 31 March 2025


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Turnover
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.

	Intangible fixed assets
	Intangible fixed assets are measured at cost less accumulative amortisation and any accumulative impairment losses.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Freehold buildings	over 50 years
	Leasehold land and buildings	over the lease term
	Plant and machinery	Straight Line 10%
	Fixtures, fittings, tools and equipment	Straight Line 25%

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

	Leased assets
	A lease is classified as a finance lease if it transfers substantially all the risks and rewards incidental to ownership. All other leases are classified as operating leases. The rights of use and obligations under finance leases are initially recognised as assets and liabilities at amounts equal to the fair value of the leased assets or, if lower, the present value of the minimum lease payments. Minimum lease payments are apportioned between the finance charge and the reduction in the outstanding liability using the effective interest rate method. The finance charge is allocated to each period during the lease so as to produce a constant periodic rate of interest on the remaining balance of the liability. Leased assets are depreciated in accordance with the company's policy for tangible fixed assets. If there is no reasonable certainty that ownership will be obtained at the end of the lease term, the asset is depreciated over the lower of the lease term and its useful life. Operating lease payments are recognised as an expense on a straight line basis over the lease term.

	Pensions
	Contributions to defined contribution plans are expensed in the period to which they relate.


2	Employees			2025		2024
Number					Number

	Average number of persons employed by the company			12		12


3	Intangible fixed assets					£
	Goodwill:

	Cost
	At 1 April 2024					50,000
	At 31 March 2025					50,000

	Amortisation
	At 31 March 2025					-

	Net book value
	At 31 March 2025					50,000
	At 31 March 2024					50,000

	Goodwill is being written off in equal annual instalments over its estimated economic life of 5 years.


4	Tangible fixed assets
		Plant and machinery etc		Motor vehicles		Total
£			£		£
	Cost
	At 1 April 2024	17,464		56,490		73,954
	At 31 March 2025	17,464		56,490		73,954

	Depreciation
	At 1 April 2024	11,495		15,499		26,994
	Charge for the year	2,512		3,284		5,796
	At 31 March 2025	14,007		18,783		32,790

	Net book value
	At 31 March 2025	3,457		37,707		41,164
	At 31 March 2024	5,969		40,991		46,960


5	Debtors			2025		2024
£					£

	Trade debtors			4,317		(10,412)
	Other debtors			226,298		302,165
				230,615		291,753


6	Creditors: amounts falling due within one year			2025		2024
£					£

	Bank loans and overdrafts			5,499		5,359
	Trade creditors			40,286		32,857
	Taxation and social security costs			56,967		47,749
	Other creditors			70,485		(8,514)
				173,237		77,451


7	Creditors: amounts falling due after one year			2025		2024
£					£

	Bank loans			25,941		31,427
	Obligations under finance lease and hire purchase contracts			19,713		26,489
	Other creditors			232,086		240,001
				277,740		297,917


8	Other information

	HOWLADER AND COMPANY LTD is a private company limited by shares and incorporated in England. Its registered office is:
	56 Leman Street
	London
	E1 8EU