REGISTERED NUMBER: 03644390 (England and Wales)

JOHN HOWE & CO SOLICITORS LIMITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 APRIL 2026

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

J B Howe

J L Howe

R D Howe

SECRETARY:

J B Howe

REGISTERED OFFICE:

Co-operative Chambers

4 Manor House Street

Pudsey

Leeds

West Yorkshire

LS28 7BJ

REGISTERED NUMBER:

03644390 (England and Wales)

ACCOUNTANTS:

UHY BPR Heaton

Chartered Accountants

Glenewes House

Gate Way Drive

Leeds

West Yorkshire

LS19 7XY

BANKERS:

Barclays Bank plc

10 Market Street

Bradford

West Yorkshire

BD1 1XW

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

67,554

103,427

67,554

103,427

CURRENT ASSETS

Debtors

6

213,873

204,617

Cash at bank and in hand

367,208

266,206

581,081

470,823

CREDITORS

Amounts falling due within one year

7

(341,149

)

(232,236

)

NET CURRENT ASSETS

239,932

238,587

TOTAL ASSETS LESS CURRENT LIABILITIES

307,486

342,014

CREDITORS

Amounts falling due after more than one year

8

(2,393

)

(65,158

)

PROVISIONS FOR LIABILITIES

(16,889

)

(25,857

)

NET ASSETS

288,204

250,999

CAPITAL AND RESERVES

Called up share capital

100

100

Capital redemption reserve

72

72

Retained earnings

288,032

250,827

SHAREHOLDERS' FUNDS

288,204

250,999

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2026 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each 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.

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

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 2 September 2026 and were signed on its behalf by:

J B Howe - Director

1.	STATUTORY INFORMATION

John Howe & Co Solicitors Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

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

Turnover

Revenue represents the fair value of consideration receivable in respect of professional services provided during the year where the right to consideration has been obtained through performance.

Invoices raised but unpaid at the balance sheet date are shown in 'Trade debtors'. Provision has been made for amounts considered to be irrecoverable.

Work on hand at the balance sheet date is included in 'Accrued income' at selling price, being the value of the right to consideration in respect of that work based on its stage of completion.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2013, is being amortised evenly over its estimated useful life of five years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off the cost less estimated residual value of each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Fixtures and fittings

-

15% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

25% on reducing balance

Financial instruments

Financial assets and financial liabilities are recognised when the company becomes a party to the contractual provisions of the instrument.

Financial assets and liabilities are initially measured at transaction price, except those financial assets classified at fair value through profit or loss.

Basic financial instruments

Basic financial instruments are those with relatively straight forward terms and would normally include cash, bank balances, trade debtors, trade creditors and uncomplicated bank loans.

Where the arrangement does not constitute a financing transaction, e.g. trade debtors on normal commercial terms, the debtor will be valued initially at transaction price (i.e. cost) and subsequently at transaction price less impairment (if any) due to concerns over recoverability.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 12 (2025 - 13 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 May 2025

and 30 April 2026

798,500

AMORTISATION

At 1 May 2025

and 30 April 2026

798,500

NET BOOK VALUE

At 30 April 2026

-

At 30 April 2025

-

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 May 2025

209,378

Additions

9,951

Disposals

(48,165

)

At 30 April 2026

171,164

DEPRECIATION

At 1 May 2025

105,951

Charge for year

23,247

Eliminated on disposal

(25,588

)

At 30 April 2026

103,610

NET BOOK VALUE

At 30 April 2026

67,554

At 30 April 2025

103,427

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Plant and

machinery

etc

£

COST

At 1 May 2025

124,626

Disposals

(48,165

)

Transfer to ownership

(1,287

)

At 30 April 2026

75,174

DEPRECIATION

At 1 May 2025

65,095

Charge for year

12,626

Eliminated on disposal

(25,588

)

Transfer to ownership

(744

)

At 30 April 2026

51,389

NET BOOK VALUE

At 30 April 2026

23,785

At 30 April 2025

59,531

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

26,981

48,371

Other debtors

186,892

156,246

213,873

204,617

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Hire purchase contracts (see note 9)

35,975

12,042

Taxation and social security

192,154

166,325

Other creditors

113,020

53,869

341,149

232,236

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Hire purchase contracts (see note 9)

-

61,977

Other creditors

2,393

3,181

2,393

65,158

9.	LEASING AGREEMENTS

Minimum lease payments fall due as follows:

Hire purchase

contracts

2026

2025

£

£

Net obligations repayable:

Within one year

35,975

12,042

Between one and five years

-

61,977

35,975

74,019

Non-cancellable

operating leases

2026

2025

£

£

Within one year

13,005

4,268

Between one and five years

554

762

13,559

5,030