REGISTERED NUMBER: 04516997 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 August 2025

for

D J HOWLETT MOTOR ENGINEERS LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Mr D J Howlett

SECRETARY:

Mrs L Howlett

REGISTERED OFFICE:

The Willows

Mendlesham Green

Stowmarket

Suffolk

IP14 5RB

REGISTERED NUMBER:

04516997 (England and Wales)

ACCOUNTANTS:

Turner & Ellerby

Chartered Certified Accountants

5 Church Street

Framlingham

Woodbridge

Suffolk

IP13 9BQ

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

5,541

10,513

5,541

10,513

CURRENT ASSETS

Stocks

1,100

2,250

Debtors

6

5,470

13,058

Cash at bank

79,870

88,255

86,440

103,563

CREDITORS

Amounts falling due within one year

7

4,708

10,994

NET CURRENT ASSETS

81,732

92,569

TOTAL ASSETS LESS CURRENT LIABILITIES

87,273

103,082

PROVISIONS FOR LIABILITIES

8

647

1,517

NET ASSETS

86,626

101,565

CAPITAL AND RESERVES

Called up share capital

2

2

Retained earnings

86,624

101,563

SHAREHOLDERS' FUNDS

86,626

101,565

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 August 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 29 May 2026 and were signed by:

Mr D J Howlett - Director

1.	STATUTORY INFORMATION

D J HOWLETT MOTOR ENGINEERS LTD is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

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

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2002, was amortised evenly over it's estimated useful life of five years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Improvements to property

-

10% on cost

Plant and machinery

-

20% on reducing balance

Motor vehicles

-

20% on reducing balance

Computer equipment

-

25% on cost

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 3 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 September 2024

and 31 August 2025

10,000

AMORTISATION

At 1 September 2024

and 31 August 2025

10,000

NET BOOK VALUE

At 31 August 2025

-

At 31 August 2024

-

5.	TANGIBLE FIXED ASSETS

Improvements

to

Plant and

Motor

Computer

property

machinery

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1 September 2024

3,650

38,888

25,833

2,205

70,576

Disposals

-

-

(4,250

)

-

(4,250

)

At 31 August 2025

3,650

38,888

21,583

2,205

66,326

DEPRECIATION

At 1 September 2024

3,650

35,443

19,163

1,807

60,063

Charge for year

-

689

654

229

1,572

Eliminated on disposal

-

-

(850

)

-

(850

)

At 31 August 2025

3,650

36,132

18,967

2,036

60,785

NET BOOK VALUE

At 31 August 2025

-

2,756

2,616

169

5,541

At 31 August 2024

-

3,445

6,670

398

10,513

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

5,470

13,058

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

1,717

3,429

Tax

-

3,175

Social security and other taxes

-

61

VAT

1,536

1,711

Directors' current accounts

125

1,288

Accrued expenses

1,330

1,330

4,708

10,994

8.	PROVISIONS FOR LIABILITIES

2025

2024

£

£

Deferred tax

647

1,517

Deferred

tax

£

Balance at 1 September 2024

1,517

Movement in year

(870

)

Balance at 31 August 2025

647