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Company Registration No. 14700189 (England and Wales)
How-Po Leadership Limited Unaudited accounts for the year ended 31 March 2026
How-Po Leadership Limited Unaudited accounts Contents
Page
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How-Po Leadership Limited Company Information for the year ended 31 March 2026
Director
Hannah Wright
Company Number
14700189 (England and Wales)
Registered Office
3 MOUNTON CLOSE CHEPSTOW NP16 5EG WALES
Accountants
Chepstow Small Business Accountants Ltd 1 Oak Bluff Pwllmeyric Chepstow Monmouthshire NP16 6JZ
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How-Po Leadership Limited Statement of financial position as at 31 March 2026
2026 
2025 
Notes
£ 
£ 
Fixed assets
Tangible assets
169 
680 
Current assets
Debtors
44,784 
35,958 
Cash at bank and in hand
29,501 
33,977 
74,285 
69,935 
Creditors: amounts falling due within one year
(47,196)
(44,872)
Net current assets
27,089 
25,063 
Total assets less current liabilities
27,258 
25,743 
Creditors: amounts falling due after more than one year
- 
(229)
Net assets
27,258 
25,514 
Capital and reserves
Called up share capital
1 
1 
Profit and loss account
27,257 
25,513 
Shareholders' funds
27,258 
25,514 
For the year ending 31 March 2026 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 her 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 14 April 2026 and were signed on its behalf by
Hannah Wright Director Company Registration No. 14700189
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How-Po Leadership Limited Notes to the Accounts for the year ended 31 March 2026
1
Statutory information
How-Po Leadership Limited is a private company, limited by shares, registered in England and Wales, registration number 14700189. The registered office is 3 MOUNTON CLOSE, CHEPSTOW, NP16 5EG, WALES.
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.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. 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.
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
33.33%
Other tangible fixed assets
33.33%
Foreign exchange
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rates of exchange ruling at the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
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How-Po Leadership Limited Notes to the Accounts for the year ended 31 March 2026
4
Tangible fixed assets
Plant & machinery 
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 April 2025
581 
222 
733 
1,536 
At 31 March 2026
581 
222 
733 
1,536 
Depreciation
At 1 April 2025
300 
68 
488 
856 
Charge for the year
193 
74 
244 
511 
At 31 March 2026
493 
142 
732 
1,367 
Net book value
At 31 March 2026
88 
80 
1 
169 
At 31 March 2025
281 
154 
245 
680 
5
Debtors
2026 
2025 
£ 
£ 
Amounts falling due within one year
Trade debtors
35,253 
23,914 
Other debtors
9,531 
12,044 
44,784 
35,958 
6
Creditors: amounts falling due within one year
2026 
2025 
£ 
£ 
VAT
8,592 
6,358 
Taxes and social security
38,170 
38,514 
Other creditors
434 
- 
47,196 
44,872 
7
Creditors: amounts falling due after more than one year
2026 
2025 
£ 
£ 
Loans from directors
- 
229 
8
Average number of employees
During the year the average number of employees was 1 (2025: 1).
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