ACCOUNTS - Final Accounts preparation

Registered number: 16006879

HOWDY HOUNDS LIMITED

UNAUDITED

FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 OCTOBER 2025

HOWDY HOUNDS LIMITED

CHARTERED ACCOUNTANTS' REPORT TO THE BOARD OF DIRECTORS ON THE PREPARATION OF THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF HOWDY HOUNDS LIMITED
FOR THE PERIOD ENDED 31 OCTOBER 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Howdy Hounds Limited for the period ended 31 October 2025 which comprise the Balance Sheet and the related notes from the Company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at https://www.icaew.com /regulation.

This report is made solely to the Board of Directors of Howdy Hounds Limited, as a body, in accordance with the terms of our engagement letter dated 14 February 2025. Our work has been undertaken solely to prepare for your approval the financial statements of Howdy Hounds Limited and state those matters that we have agreed to state to the Board of Directors of Howdy Hounds Limited, as a body, in this report in accordance with ICAEW Technical Release TECH07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Howdy Hounds Limited and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Howdy Hounds Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and loss of Howdy Hounds Limited. You consider that Howdy Hounds Limited is exempt from the statutory audit requirement for the period.

We have not been instructed to carry out an audit or review of the financial statements of Howdy Hounds Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

MA Partners LLP

Chartered Accountants

7 The Close

Norwich

Norfolk

NR1 4DJ

19 June 2026

Page 1

HOWDY HOUNDS LIMITED

REGISTERED NUMBER: 16006879

BALANCE SHEET

AS AT 31 OCTOBER 2025

		2025
Note		£


Current assets
Stocks	28,757
Cash at bank and in hand	2,181
	30,938
Creditors: amounts falling due within one year	(32,600)
Net current (liabilities)/assets		(1,662)
Total assets less current liabilities		(1,662)

Net (liabilities)/assets		(1,662)

Capital and reserves
Called up share capital			4
Profit and loss account			(1,666)
			(1,662)

The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the period in question in accordance with section 476 of the Companies Act 2006.

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.

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

The Company has opted not to file the profit and loss account in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 19 June 2026.

P D Sebright

Director

The notes on pages 3 to 4 form part of these financial statements.

Page 2

HOWDY HOUNDS LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 OCTOBER 2025

1.	General information

The company is a private company limited by shares. It is both incorporated and domiciled in England and Wales. The address of its regsitered office is 7 The Close, Norwich, Norfolk, NR1 4DJ.

The company's principal activity is the sale of trail-tested, country living gear for dogs. The principal place of business is Norwich, Norfolk.

2.Accounting policies

2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006. 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 following principal accounting policies have been applied:

2.2

Stocks

Stocks are stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell. Cost is based on the cost of purchase on a first in, first out basis. Work in progress and finished goods include labour and attributable overheads.

At each balance sheet date, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in profit or loss.

2.3

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

2.4

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

Employees

The average monthly number of employees, including directors, during the period was 3.

Page 3

HOWDY HOUNDS LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 OCTOBER 2025

4.	Creditors: Amounts falling due within one year
		2025
		£

	Other creditors	31,996
	Accruals and deferred income	604
		32,600

5.	Related party transactions
	As at 31 October 2025 the company owed the directors £31,996.

Page 4