Company registration number SC584894 (Scotland)
A & E HOWAT LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2026
PAGES FOR FILING WITH REGISTRAR
A & E HOWAT LIMITED
CONTENTS
Page
Balance sheet
1
Notes to the financial statements
2
A & E HOWAT LIMITED
BALANCE SHEET
AS AT 31 MARCH 2026
31 March 2026
- 1 -
2026
2025
Notes
£
£
£
£
Fixed assets
Investments
3
100
100
Current assets
Debtors
4
139,550
-
0
Cash at bank and in hand
63,879
158,878
203,429
158,878
Creditors: amounts falling due within one year
5
(18,854)
(18,394)
Net current assets
184,575
140,484
Net assets
184,675
140,584
Capital and reserves
Called up share capital
100
100
Profit and loss reserves
184,575
140,484
Total equity
184,675
140,584

For the financial year ended 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he 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 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.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 7 May 2026 and are signed on its behalf by:
Mr A Howat
Director
Company registration number SC584894 (Scotland)
A & E HOWAT LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2026
- 2 -
1
Accounting policies
Company information

A & E Howat Limited is a private company limited by shares incorporated in Scotland. The registered office is Enoch Farm, Girvan, Ayrshire, United Kingdom, KA26 9PJ.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2026
2025
Number
Number
Total
2
2
3
Fixed asset investments
2026
2025
£
£
Shares in group undertakings and participating interests
100
100
4
Debtors
2026
2025
Amounts falling due within one year:
£
£
Other debtors
139,550
-
0
5
Creditors: amounts falling due within one year
2026
2025
£
£
Other creditors
18,854
18,394
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