Joseph Henry Howard Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 10918649

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		68,944		27,877
Investments	5		386,249		-

			455,193		27,877
CURRENT ASSETS
Debtors	6	9,300		374,702
Cash at bank and in hand		746,192		366,317

		755,492		741,019
Creditors: Amounts Falling Due Within One Year	7	(961,290 )		(717,687 )

NET CURRENT ASSETS (LIABILITIES)			(205,798 )		23,332

TOTAL ASSETS LESS CURRENT LIABILITIES			249,395		51,209

Creditors: Amounts Falling Due After More Than One Year	8		(14,659 )		(40,382 )

PROVISIONS FOR LIABILITIES
Deferred Taxation			(17,236 )		-

NET ASSETS			217,500		10,827

CAPITAL AND RESERVES
Called up share capital	9		100		100
Profit and Loss Account			217,400		10,727

SHAREHOLDERS' FUNDS			217,500		10,827

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Joseph Henry Howard Limited

Balance Sheet (continued)

As At 31 August 2025

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

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

The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

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

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr Joseph Howard

Director

20/08/2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Joseph Henry Howard Limited is a private company, limited by shares, incorporated in England & Wales, registered number 10918649 . The registered office is 12 Gray's Inn Square, London, WC1R 5JP.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

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

2.2. Going Concern Disclosure

The company has net current liabilities of £205,798 at the reporting date. The director has considered the company's forecast trading results and cash flows for a period of not less than twelve months from the date of approval of these financial statements, and has concluded that the company will be able to meet its liabilities as they fall due. The financial statements have therefore been prepared on the going concern basis.

2.3. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.4. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Fixtures & Fittings	20% on Reducing balance basis
Computer Equipment	25% on Straight line basis

2.5. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Current tax is recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.

2.6. Investments

Investments are in liquid assets and are held for long-term capital appreciation. These are measured at cost less any accumulated impairment losses. Cost comprises the purchase price together with directly attributable transaction costs.

The carrying amount is reviewed annually, and at any point at which events or changes in circumstances indicate that the carrying amount may not be recoverable. Where the recoverable amount is less than the carrying amount, an impairment loss is recognised immediately in profit or loss.

Impairment losses are reversed in a subsequent period only where the reasons for the impairment cease to apply, and only to the extent that the revised carrying amount does not exceed the carrying amount that would have been determined had no impairment loss been recognised.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 2 (2024: 1)

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Joseph Henry Howard Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 August 2025

4. Tangible Assets

	Fixtures & Fittings	Computer Equipment	Total
	£	£	£
Cost
As at 1 September 2024	159,132	999	160,131
Additions	44,363	7,782	52,145

As at 31 August 2025	203,495	8,781	212,276

Depreciation
As at 1 September 2024	132,004	250	132,254
Provided during the period	9,855	1,223	11,078

As at 31 August 2025	141,859	1,473	143,332

Net Book Value
As at 31 August 2025	61,636	7,308	68,944

As at 1 September 2024	27,128	749	27,877

5. Investments

	Other
	£
Cost
As at 1 September 2024	-
Additions	386,249

As at 31 August 2025	386,249

Provision
As at 1 September 2024	-

As at 31 August 2025	-

Net Book Value
As at 31 August 2025	386,249

As at 1 September 2024	-

6. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	-	280,464
Prepayments and accrued income	9,300	94,238

	9,300	374,702

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Joseph Henry Howard Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 August 2025

7. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Bank loans and overdrafts	24,306	24,589
Other taxes and social security	936,129	652,155
Other creditors	-	11,485
Accruals and deferred income	855	29,458

	961,290	717,687

Within Taxation and social security, the creditors include an amount of £300,989 in respect of an under-provision for United Kingdom corporation tax arising in the year ended 31 August 2024. The under-provision has been recognised in the current year in accordance with Section 29 of FRS 102 and does not represent a prior period error requiring restatement of comparative amounts.

8. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Bank loans	14,659	40,382

9. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	100	100

Share capital represents 100 Ordinary shares of £1 each, allotted, called up and fully paid

10. Dividends

	2025	2024
	£	£
On equity shares:
Final dividend paid	1,167,207	1,040,663

11. Ultimate Controlling Party

The company's ultimate controlling party is CCTC Holdings Limited by virtue of its beneficial ownership of 100% of the issued share capital in the company.

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