BrightAccountsProduction v1.0.0 v1.0.0 2024-12-01 The company was not dormant during the period The company was trading for the entire period Unaudited Accounts 21 August 2026 0 0 11686439 2025-11-30 11686439 2024-11-30 11686439 2023-11-30 11686439 2024-12-01 2025-11-30 11686439 2023-12-01 2024-11-30 11686439 uk-bus:PrivateLimitedCompanyLtd 2024-12-01 2025-11-30 11686439 uk-curr:PoundSterling 2024-12-01 2025-11-30 11686439 uk-bus:SmallCompaniesRegimeForAccounts 2024-12-01 2025-11-30 11686439 uk-bus:FullAccounts 2024-12-01 2025-11-30 11686439 uk-bus:Director1 2024-12-01 2025-11-30 11686439 uk-bus:Director2 2024-12-01 2025-11-30 11686439 uk-bus:RegisteredOffice 2024-12-01 2025-11-30 11686439 uk-bus:Agent1 2024-12-01 2025-11-30 11686439 uk-core:ShareCapital 2025-11-30 11686439 uk-core:ShareCapital 2024-11-30 11686439 uk-core:RetainedEarningsAccumulatedLosses 2025-11-30 11686439 uk-core:RetainedEarningsAccumulatedLosses 2024-11-30 11686439 uk-core:TotalEquityAttributableToOwnersParentBeforeNon-controllingInterests 2025-11-30 11686439 uk-core:TotalEquityAttributableToOwnersParentBeforeNon-controllingInterests 2024-11-30 11686439 uk-bus:FRS102 2024-12-01 2025-11-30 11686439 uk-core:PlantMachinery 2024-12-01 2025-11-30 11686439 uk-core:MotorVehicles 2024-12-01 2025-11-30 11686439 uk-core:OtherPropertyPlantEquipment 2024-12-01 2025-11-30 11686439 uk-core:CurrentFinancialInstruments 2025-11-30 11686439 uk-core:CurrentFinancialInstruments 2024-11-30 11686439 uk-core:WithinOneYear 2025-11-30 11686439 uk-core:WithinOneYear 2024-11-30 11686439 uk-core:EmployeeBenefits 2024-11-30 11686439 uk-core:EmployeeBenefits 2024-12-01 2025-11-30 11686439 uk-core:AcceleratedTaxDepreciationDeferredTax 2025-11-30 11686439 uk-core:TaxLossesCarry-forwardsDeferredTax 2025-11-30 11686439 uk-core:OtherDeferredTax 2025-11-30 11686439 uk-core:RevaluationPropertyPlantEquipmentDeferredTax 2025-11-30 11686439 uk-core:EmployeeBenefits 2025-11-30 11686439 2024-12-01 2025-11-30 11686439 uk-bus:AuditExempt-NoAccountantsReport 2024-12-01 2025-11-30 xbrli:pure iso4217:GBP xbrli:shares
 
 
 
 
 
 
 
 
 
 
 
Howe Builders Ltd
 
Unaudited Financial Statements
 
for the financial year ended 30 November 2025



Howe Builders Ltd
Directors and Other Information

 
Directors Mr W J Howe
Mrs L E Howe
 
 
Company Registration Number 11686439
 
 
Registered Office 34 Boulevard
Weston-super-Mare
Somerset
BS23 1NF
 
 
Accountants Four Fifty Partnership
Chartered Accountants
34 Boulevard
Somerset
BS23 1NF



Howe Builders Ltd
Company Registration Number: 11686439
Balance Sheet
as at 30 November 2025

2025 2024
Notes £ £
 
Fixed Assets
Tangible assets 4 28,167 36,467
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Current Assets
Stocks 5 1,675 1,800
Debtors 6 100,050 152,174
Cash at bank and in hand 146,908 155,079
───────── ─────────
248,633 309,053
───────── ─────────
Creditors: amounts falling due within one year 7 (28,781) (62,975)
───────── ─────────
Net Current Assets 219,852 246,078
───────── ─────────
Total Assets less Current Liabilities 248,019 282,545
 
Provisions for liabilities 8 (6,039) (11,570)
───────── ─────────
Net Assets 241,980 270,975
═════════ ═════════
 
Capital and Reserves
Called up share capital 10 10
Retained earnings 241,970 270,965
───────── ─────────
Shareholders' Funds 241,980 270,975
═════════ ═════════
 
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 company has taken advantage of the exemption under section 444 not to file the Profit and Loss Account and Directors' Report.
           
For the financial year ended 30 November 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006.
           
The directors confirm that the members have not required the company to obtain an audit of its financial statements for the financial year in question in accordance with section 476 of the Companies Act 2006.
           
The directors acknowledge their responsibilities for ensuring that the company keeps accounting records which comply with section 386 and for preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of the financial year and of its profit and loss for the 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.
           
Approved by the Board and authorised for issue on 21 August 2026 and signed on its behalf by
           
           
           
________________________________          
Mr W J Howe          
Director          
           



Howe Builders Ltd
Notes to the Financial Statements
for the financial year ended 30 November 2025

   
1. General Information
 
Howe Builders Ltd is a company limited by shares incorporated and registered in the England and Wales. The registered number of the company is 11686439. The registered office of the company is 34 Boulevard, Weston-super-Mare, Somerset, BS23 1NF. The financial statements have been presented in Pound (£) which is also the functional currency of the company.
         
2. Summary of Significant Accounting Policies
 
The following accounting policies have been applied consistently in dealing with items which are considered material in relation to the company's financial statements.
 
Statement of compliance
The financial statements of the company for the financial year ended 30 November 2025 have been prepared in accordance with the provisions of FRS 102 Section 1A (Small Entities) and the Companies Act 2006.
 
Basis of preparation
The financial statements have been prepared on the going concern basis and in accordance with the historical cost convention except for certain properties and financial instruments that are measured at revalued amounts or fair values, as explained in the accounting policies below. Historical cost is generally based on the fair value of the consideration given in exchange for assets.
 
Turnover
Turnover comprises the fair value of goods supplied by the company, exclusive of trade discounts and value added tax. The company recognises revenue when: The amount of revenue can be reliably measured; it is probable that future economic benefits will flow to the entity; and specific criteria have been met for each of the company's activities.
 
Tangible assets and depreciation
Tangible assets are stated at cost or at valuation, less accumulated depreciation. Cost comprises purchase price and other directly attributable costs. The charge to depreciation is calculated to write off the original cost or valuation of tangible assets, less their estimated residual value, over their expected useful lives as follows:
 
  Plant and machinery - 15% reducing balance
  Motor vehicles - 25% reducing balance
  Office equipment - 33% straight line
 
The carrying values of tangible fixed assets are reviewed annually for impairment in periods if events or changes in circumstances indicate the carrying value may not be recoverable.
 
Stocks
Stocks are valued at the lower of cost and net realisable value. Stocks are determined on a first-in first-out basis. Cost comprises expenditure incurred in the normal course of business in bringing stocks to their present location and condition.  Full provision is made for obsolete and slow moving items. Net realisable value comprises actual or estimated selling price (net of trade discounts) less all further costs to completion or to be incurred in marketing and selling.
 
Employee benefits
The company operates a defined contribution pension scheme. The assets of the scheme are held separately from those of the company in an independently administered fund.
 
Taxation and deferred taxation

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income. Current tax represents the amount expected to be paid or recovered in respect of taxable profits for the financial year and is calculated using the tax rates and laws that have been enacted or substantially enacted at the Balance Sheet date.

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date where transactions or events have occurred at that date that will result in an obligation to pay more tax in the future, or a right to pay less tax in the future. Timing differences are temporary differences between the company's taxable profits and its results as stated in the financial statements. Unrelieved tax losses and other deferred tax assets are recognised when it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured on an undiscounted basis at the tax rates that are anticipated to apply in the periods in which the timing differences are expected to reverse, based on tax rates and laws that have been enacted or substantively enacted by the Balance Sheet date.

 
Financial Instruments
Financial instruments are classified and accounted for according to the substance of the contracted arrangement, as either financial assets or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company, after deducting all liabilities.
       
3. Employees
 
The average monthly number of employees, including directors, during the financial year was: 2.
           
4. Tangible assets
  Plant and Motor Office Total
  machinery vehicles equipment  
         
  £ £ £ £
Cost
At 1 December 2024 6,221 93,274 741 100,236
Additions 638 - - 638
  ───────── ───────── ───────── ─────────
At 30 November 2025 6,859 93,274 741 100,874
  ───────── ───────── ───────── ─────────
Depreciation
At 1 December 2024 3,261 59,775 733 63,769
Charge for the financial year 514 8,417 7 8,938
  ───────── ───────── ───────── ─────────
At 30 November 2025 3,775 68,192 740 72,707
  ───────── ───────── ───────── ─────────
Net book value
At 30 November 2025 3,084 25,082 1 28,167
  ═════════ ═════════ ═════════ ═════════
At 30 November 2024 2,960 33,499 8 36,467
  ═════════ ═════════ ═════════ ═════════
       
5. Stocks 2025 2024
  £ £
 
Stocks 1,675 1,800
  ═════════ ═════════
       
6. Debtors 2025 2024
  £ £
 
Trade debtors 68,033 100,609
Directors' current accounts  (Note 9) 25,215 44,321
Prepayments and accrued income 6,802 7,244
  ───────── ─────────
  100,050 152,174
  ═════════ ═════════
       
7. Creditors 2025 2024
Amounts falling due within one year £ £
 
Trade creditors 7,754 26,253
Taxation 15,500 30,297
Other creditors 1,353 2,944
Accruals:
Pension accrual 34 34
Other accruals 4,140 3,447
  ───────── ─────────
  28,781 62,975
  ═════════ ═════════
       
8. Provisions for liabilities
 
The amounts provided for deferred taxation are analysed below:
 
  Capital Total
  allowances  
     
  2025 2024
  £ £
 
At financial year start 11,570 9,031
Charged to profit and loss (5,531) 2,539
  ───────── ─────────
At financial year end 6,039 11,570
  ═════════ ═════════
   
9. Directors' advances, credits and guarantees
 
At the year end a loan to the directors was outstanding amounting to £25,215.  The balance outstanding at 30 November 2024 was £44,321.  During the year the directors repaid £81,118 and £60,900 was advanced to them.   Interest at the official rate of interest was paid on the loan and the loan is repayable on demand.  No s455 tax has been provided as the loan was repaid within 9 months of the year end.