Company No: 02211739 (England and Wales)

Contents

• Company Information
• Balance Sheet
• Notes to the Financial Statements

DIRECTORS	J M Howitt
	Mrs R Howitt

SECRETARY

J M Howitt

REGISTERED OFFICE	2 Markham Street
	London
	SW3 3NP
	United Kingdom

COMPANY NUMBER

02211739 (England and Wales)

ACCOUNTANT	Shaw Gibbs Limited
	Wey Court West
	Union Road
	Farnham
	Surrey
	GU9 7PT

	Note	2026		2025
		£		£
Current assets
Debtors	4	742		1,424
Cash at bank and in hand		2,463		2,838
		3,205		4,262
Creditors: amounts falling due within one year	5	( 58,085)		( 61,879)
Net current liabilities		(54,880)		(57,617)
Total assets less current liabilities		(54,880)		(57,617)
Net liabilities		( 54,880)		( 57,617)
Capital and reserves
Called-up share capital		2		2
Profit and loss account		( 54,882 )		( 57,619 )
Total shareholder's deficit		( 54,880)		( 57,617)

For the financial 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.

Directors' responsibilities:

• The member has not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
• The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Profit and Loss Account has not been delivered.

The financial statements of J Howitt Limited (registered number: 02211739) were approved and authorised for issue by the Board of Directors on 06 May 2026. They were signed on its behalf by:

J M Howitt Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

J Howitt Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is 2 Markham Street, London, SW3 3NP, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line or reducing balance basis over its expected useful life, as follows:

Plant and machinery etc.

2 years straight line

Depreciation methods, useful lives and residual values are reviewed at each balance sheet date. The selection of these residual values and estimated lives requires the exercise of judgement. The directors are required to assess whether there is an indication of impairment to the carrying value of assets. In making that assessment, judgements are made in estimating value in use. The directors consider that the individual carrying values of assets are supportable by their value in use.

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

2. Employees

	2026		2025
	Number		Number
Monthly average number of persons employed by the Company during the year, including directors	2		2

3. Tangible assets

	Plant and machinery etc.		Total
	£		£
Cost
At 01 April 2025	7,335		7,335
At 31 March 2026	7,335		7,335
Accumulated depreciation
At 01 April 2025	7,335		7,335
At 31 March 2026	7,335		7,335
Net book value
At 31 March 2026	0		0
At 31 March 2025	0		0

4. Debtors

	2026		2025
	£		£
Prepayments	742		1,424

5. Creditors: amounts falling due within one year

	2026		2025
	£		£
Amounts owed to directors	57,271		61,023
Accruals	814		856
	58,085		61,879

6. Taxation

Analysis of the tax charge

No liability to UK corporation tax arose for the year ended 31 March 2026 nor for the year ended 31 March 2025.