Howard Holdings (Poole) Limited

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

Registered number: 11862497

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Intangible Assets	4		87,297		99,768
Tangible Assets	5		87,234		205,279

			174,531		305,047
CURRENT ASSETS
Debtors	6	10,237		18,068
Cash at bank and in hand		1,012,153		319,904

		1,022,390		337,972
Creditors: Amounts Falling Due Within One Year	7	(547,387 )		(274,505 )

NET CURRENT ASSETS (LIABILITIES)			475,003		63,467

TOTAL ASSETS LESS CURRENT LIABILITIES			649,534		368,514

Creditors: Amounts Falling Due After More Than One Year	8		(7,814 )		(10,166 )

NET ASSETS			641,720		358,348

CAPITAL AND RESERVES
Called up share capital	9		100		100
Profit and Loss Account			641,620		358,248

SHAREHOLDERS' FUNDS			641,720		358,348

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Howard Holdings (Poole) Limited

Balance Sheet (continued)

As At 31 March 2026

For the year ending 31 March 2026 the company was entitled to exemption from audit 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.

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

Mrs J Howard

Director

09/09/2026

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

1. General Information

Howard Holdings (Poole) Limited is a private company, limited by shares, incorporated in England & Wales, registered number 11862497 . The registered office is The Old School House, 18 Commercial Road, Poole, BH14 0JW.

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. 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.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

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.

2.3. Intangible Fixed Assets and Amortisation - Goodwill

Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of 10 years.

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:

Leasehold	25% straight line
Plant & Machinery	25% straight line
Fixtures & Fittings	25% straight line
Computer Equipment	25% straight line

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.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

...CONTINUED

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Howard Holdings (Poole) Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

2.5. Taxation - continued

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current and deferred tax are 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.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 50 (2025: 48)

4. Intangible Assets

	Goodwill
	£
Cost
As at 1 April 2025	124,710

As at 31 March 2026	124,710

Amortisation
As at 1 April 2025	24,942
Provided during the period	12,471

As at 31 March 2026	37,413

Net Book Value
As at 31 March 2026	87,297

As at 1 April 2025	99,768

5. Tangible Assets

	Land & Property
	Leasehold	Plant & Machinery	Fixtures & Fittings	Computer Equipment	Total
	£	£	£	£	£
Cost
As at 1 April 2025	417,362	-	85,488	45,372	548,222
Additions	-	1,088	6,859	6,827	14,774

As at 31 March 2026	417,362	1,088	92,347	52,199	562,996

Depreciation
As at 1 April 2025	264,665	-	53,396	24,882	342,943
Provided during the period	97,965	136	22,347	12,371	132,819

As at 31 March 2026	362,630	136	75,743	37,253	475,762

Net Book Value
As at 31 March 2026	54,732	952	16,604	14,946	87,234

As at 1 April 2025	152,697	-	32,092	20,490	205,279

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Howard Holdings (Poole) Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

6. Debtors

	2026	2025
	£	£
Due within one year
Trade debtors	3,418	8,656
Other debtors	6,819	9,412

	10,237	18,068

7. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Trade creditors	8,042	48
Bank loans and overdrafts	2,244	41,229
Other creditors	263,531	111,284
Taxation and social security	273,570	121,944

	547,387	274,505

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

	2026	2025
	£	£
Bank loans	7,814	10,166

9. Share Capital

	2026	2025
	£	£
Allotted, Called up and fully paid	100	100

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