Registration number: 00828732

N H Howard & Son Ltd

Contents

Company Information	1
Statement of financial position	2
Notes to the Unaudited Financial Statements	3 to 6

N H Howard & Son Ltd

Company Information

Director

Mr TG Howard

Registered office

Felbrigg Nursery Lane North Wootton King's Lynn Norfolk PE30 3QB

Accountants

Hayhow & Co Chartered Certified Accountants & Business Advisers19 King Street King's Lynn Norfolk PE30 1HB

N H Howard & Son Ltd

(Registration number: 00828732)
Statement of financial position as at 31 March 2026

	Note	2026 £	2025 £
Fixed assets
Tangible assets	4	569	759
Investment property	5	650,000	650,000
		650,569	650,759
Current assets
Debtors	6	157	58
Cash at bank and in hand		31,137	19,753
		31,294	19,811
Creditors: Amounts falling due within one year	7	(164,086)	(164,015)
Net current liabilities		(132,792)	(144,204)
Total assets less current liabilities		517,777	506,555
Provisions for liabilities		(75,107)	(44,329)
Net assets		442,670	462,226
Capital and reserves
Called up share capital	8	100	100
Revaluation reserve		319,732	348,182
Retained earnings		122,838	113,944
Shareholders' funds		442,670	462,226

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.

Director's responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Statement of comprehensive income.

Approved and authorised by the director on 5 May 2026
 

......................................... Mr TG Howard Director

N H Howard & Son Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026

1	General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
Felbrigg
Nursery Lane
North Wootton
King's Lynn
Norfolk
PE30 3QB

These financial statements were authorised for issue by the director on 5 May 2026.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

N H Howard & Son Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

Unrelieved tax losses and other deferred tax assets are recognised when 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.

Tangible assets

Tangible assets are stated in the statement of financial position at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Freehold	Not depreciated
F&F and Equipment	Not depreciated

Investment property

Investment property is carried at fair value, derived from the current market prices for comparable real estate. Changes in fair value are recognised in profit or loss.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

N H Howard & Son Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

3	Staff numbers

The average number of persons employed by the company (including the director) during the year, was 1 (2025 - 2).

4	Tangible assets

	Fixtures and fittings £	Office equipment £	Total £
Cost or valuation
At 1 April 2025	565	1,800	2,365
At 31 March 2026	565	1,800	2,365
Depreciation
At 1 April 2025	565	1,041	1,606
Charge for the year	-	190	190
At 31 March 2026	565	1,231	1,796
Carrying amount
At 31 March 2026	-	569	569
At 31 March 2025	-	759	759

5	Investment properties

	2026 £
At 1 April	650,000
At 31 March	650,000

There has been no valuation of investment property by an independent valuer.

In the opinion of the directors there has been no change in the value of the property.

N H Howard & Son Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026

6

Debtors

Current	2026 £	2025 £
Prepayments	157	58
	157	58

7

Creditors

Creditors: amounts falling due within one year

	Note	2026 £	2025 £
Due within one year
Amounts due to related parties		155,146	155,145
Accruals		1,259	1,194
Tax liability		4,181	5,176
Gross amount due to customers for contract work		3,500	2,500
		164,086	164,015

8	Share capital

Allotted, called up and fully paid shares

	2026		2025
	No.	£	No.	£
Ordinary A of £1 each	55	55	55	55
Ordinary B of £1 each	20	20	20	20
Ordinary C of £1 each	20	20	20	20
Ordinary D of £1 each	5	5	5	5
	100	100	100	100

Each share is entitled to one vote in any circumstances and each share is also entitled pari passu to dividend payments or any other distribution, including a distribution arising from a winding up of the company.