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COMPANY REGISTRATION NUMBER: 00830414

Howarth Investments Limited

Filleted Unaudited Financial Statements

30 April 2025

Howarth Investments Limited

Financial Statements

Year ended 30 April 2025

Contents | Page

Statement of financial position | 1

Notes to the financial statements | 3

Howarth Investments Limited

Statement of Financial Position

30 April 2025

| 2025 | 2024
Note | £ | £

Fixed assets

Tangible assets | 5 | 1,027,000 | 1,027,000

Current assets

Debtors | 6 | 93,017 | 118,660
Cash at bank and in hand | 460,114 | 371,213
| --------- | ---------
| 553,131 | 489,873

Creditors: amounts falling due within one year | 7 | 45,931 | 40,979
| --------- | ---------
Net current assets | 507,200 | 448,894
| ------------ | ------------
Total assets less current liabilities | 1,534,200 | 1,475,894

Provisions | 86,785 | 86,785
| ------------ | ------------
Net assets | 1,447,415 | 1,389,109
| ------------ | ------------

Capital and reserves

Called up share capital | 100 | 100
Revaluation reserve | 695,225 | 688,372
Profit and loss account | 752,090 | 700,637
| ------------ | ------------
Shareholders funds | 1,447,415 | 1,389,109
| ------------ | ------------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the statement of comprehensive income has not been delivered.
For the year ending 30 April 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Director's responsibilities:
- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;
- The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

Howarth Investments Limited

Statement of Financial Position (continued)

30 April 2025
These financial statements were approved by the board of directors and authorised for issue on 15 April 2026 , and are signed on behalf of the board by:

A P Howarth |
Director |

Company registration number: 00830414

Howarth Investments Limited

Notes to the Financial Statements

Year ended 30 April 2025
1. General information
The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Chevron House, 346 Long Lane, Hillingdon, Middlesex, UB10 9PF, England.
2. Statement of compliance
These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Judgements and key sources of estimation uncertainty
The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.
Revenue recognition
Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for goods supplied and services rendered, stated net of discounts.
Income tax
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively.
Tangible assets
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
Investment property
Investment property is initially recorded at cost, which includes purchase price and any directly attributable expenditure.
Investment property is revalued to its fair value at each reporting date and any changes in fair value are recognised in profit or loss.
Impairment of fixed assets
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.
Provisions
Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event, it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense.
Financial instruments
Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses. Loans and borrowings are initially recognised at the transaction price including transaction costs. Subsequently, they are measured at amortised cost using the effective interest rate method, less impairment. If an arrangement constitutes a finance transaction it is measured at present value.
4. Employee numbers
The average number of persons employed by the company during the year amounted to 2 (2024: 2 ).
5. Tangible assets

| Investment property
| £
Cost |
At 1 May 2024 and 30 April 2025 | 1,027,000
| ------------
Depreciation |
At 1 May 2024 and 30 April 2025 | –
| ------------
Carrying amount |
At 30 April 2025 | 1,027,000
| ------------
At 30 April 2024 | 1,027,000
| ------------

6. Debtors

| 2025 | 2024
| £ | £
Other debtors | 93,017 | 118,660
| -------- | ---------

7. Creditors: amounts falling due within one year

| 2025 | 2024
| £ | £
Trade creditors | 5,173 | 4,386
Corporation tax | 13,449 | 11,522
Other creditors | 27,309 | 25,071
| -------- | --------
| 45,931 | 40,979
| -------- | --------