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# HOWE NOW BROWN COW LTD

## Company Registration Number:
07821701 (England and Wales)

## Unaudited abridged accounts for the year ended 31 December 2025

## Period of accounts

## Start date: 01 January 2025

## End date: 31 December 2025

# HOWE NOW BROWN COW LTD

## Contents of the Financial Statements

for the Period Ended 31 December 2025

Balance sheet |
Notes |

# HOWE NOW BROWN COW LTD

## Balance sheet

As at 31 December 2025

| Notes | 2025 | 2024
--- | --- | --- | ---
|  | £ | £
Fixed assets
Tangible assets: | 3 | 47,036 | 65,122
Total fixed assets: |  | 47,036 | 65,122
Current assets
Stocks: |  | 33,267 | 42,000
Debtors: |  | 27,435 | 21,162
Cash at bank and in hand: |  | 183,506 | 146,800
Total current assets: |  | 244,208 | 209,962
Creditors: amounts falling due within one year: |  | (103,695) | (79,235)
Net current assets (liabilities): |  | 140,513 | 130,727
Total assets less current liabilities: |  | 187,549 | 195,849
Creditors: amounts falling due after more than one year: |  | (79,430) | (76,308)
Provision for liabilities: |  | (394) | (412)
Total net assets (liabilities): |  | 107,725 | 119,129
Capital and reserves
Called up share capital: |  | 2 | 2
Profit and loss account: |  | 107,723 | 119,127
Shareholders funds: |  | 107,725 | 119,129

The notes form part of these financial statements

# HOWE NOW BROWN COW LTD

## Balance sheet statements

For the year ending 31 December 2025 the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with Section 444(2A).

These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

The directors have chosen to not file a copy of the company’s profit & loss account.

This report was approved by the board of directors on 15 July 2026
and signed on behalf of the board by:

Name: Mrs Alison Howe
Status: Director

The notes form part of these financial statements

# HOWE NOW BROWN COW LTD

## Notes to the Financial Statements

for the Period Ended 31 December 2025

## 1. Accounting policies

These financial statements have been prepared in accordance with the provisions of Section 1A (Small Entities) of Financial Reporting Standard 102

## Turnover policy

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

## Tangible fixed assets and depreciation policy

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis: Motor Vehicles 25% Straight Line Fixtures and Fittings 15% Straight Line Computer Equipment 33% Straight Line

## Intangible fixed assets and amortisation policy

Intangible assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight line basis over their estimated useful economic lives. Impairment of intangible assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable.

## Valuation and information policy

Stocks Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Provisions Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.

## Other accounting policies

Taxation Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date. Current and deferred tax assets and liabilities are not discounted.

# HOWE NOW BROWN COW LTD

## Notes to the Financial Statements

for the Period Ended 31 December 2025

## 2. Employees

| 2025 | 2024
--- | --- | ---
Average number of employees during the period | 6 | 6

# HOWE NOW BROWN COW LTD

## Notes to the Financial Statements

for the Period Ended 31 December 2025

## 3. Tangible Assets

| Total
--- | ---
Cost | £
At 01 January 2025 | 143,852
Additions | 11,938
Disposals | (19,884)
At 31 December 2025 | 135,906
Depreciation |
At 01 January 2025 | 78,730
Charge for year | 22,236
On disposals | (12,096)
At 31 December 2025 | 88,870
Net book value |
At 31 December 2025 | 47,036
At 31 December 2024 | 65,122