David Howes Consulting Ltd Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 10155591

David Howes Consulting Ltd

Filleted Unaudited Financial Statements

30 April 2026

David Howes Consulting Ltd

Statement of Financial Position

30 April 2026

	2026	2025
Note	£	£

Current assets

Debtors	4	8,684	8,684
Cash at bank and in hand		481	653
		-------	-------
		9,165	9,337

Creditors: amounts falling due within one year	5	12,625	11,185
		--------	--------
Net current liabilities		3,460	1,848
		-------	-------
Total assets less current liabilities		( 3,460)	( 1,848)
		-------	-------
Net liabilities		( 3,460)	( 1,848)
		-------	-------

Capital and reserves

Called up share capital	1	1
Profit and loss account	( 3,461)	( 1,849)
	-------	-------
Shareholders deficit	( 3,460)	( 1,848)
	-------	-------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.

For the year ending 30 April 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;

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

These financial statements were approved by the board of directors and authorised for issue on 30 September 2026 , and are signed on behalf of the board by:

Mr D Howes
Director

Company registration number: 10155591

David Howes Consulting Ltd

Notes to the Financial Statements

Year ended 30 April 2026

1. General information

The company is a private company limited by shares, registered in England & Wales. The address of the registered office is Erw Fair, Tirbach Road, Swansea, SA9 2HX, Wales.

2. Statement of compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Taxation

The taxation expense represents the aggregate amount of current and foreign tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly

Foreign currencies

Foreign currency transactions are initially recorded in the functional currency, by applying the spot exchange rate as at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are translated at the exchange rate ruling at the reporting date, with any gains or losses being taken to the profit and loss account.

Financial instruments

A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.

4. Debtors

	2026	2025
	£	£
Other debtors	8,684	8,684
	-------	-------

5. Creditors: amounts falling due within one year

	2026	2025
	£	£
Other creditors	12,625	11,185
	--------	--------