REGISTERED NUMBER: OC354211 (England and Wales)

Howard Accountants LLP

Unaudited Financial Statements

for the Period 30 October 2024 to 28 October 2025

Page

General Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DESIGNATED MEMBERS:

A G Howard

S J Howard

M R Howard

REGISTERED OFFICE:

589 Halifax Road

Liversedge

West Yorkshire

WF15 8HQ

REGISTERED NUMBER:

OC354211 (England and Wales)

ACCOUNTANTS:

Howard & Co. Accountants Ltd

589 Halifax Road

Liversedge

West Yorkshire

WF15 8HQ

FIXED ASSETS

CURRENT ASSETS

Stocks

-

31,575

Debtors

4

-

54,303

Cash at bank

-

96,302

-

182,180

CREDITORS

Amounts falling due within one year

5

-

60,218

NET CURRENT ASSETS

-

121,962

TOTAL ASSETS LESS CURRENT LIABILITIES

-

121,962

CREDITORS

Amounts falling due after more than one year

6

-

28,455

NET ASSETS ATTRIBUTABLE TO MEMBERS

-

93,507

LOANS AND OTHER DEBTS DUE TO MEMBERS

-

313,458

TOTAL MEMBERS' INTERESTS

Loans and other debts due to members

-

313,458

The LLP is entitled to exemption from audit under Section 477 of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 for the period ended 28 October 2025.

The members acknowledge their responsibilities for:

(a)	ensuring that the LLP keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the LLP 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 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 relating to financial statements, so far as applicable to the LLP.

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

In accordance with Section 444 of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008, the Income Statement has not been delivered.

The financial statements were approved by the members of the LLP and authorised for issue on 30 September 2026 and were signed by:

M R Howard - Designated member

A G Howard - Designated member

**	STATEMENT OF FINANCIAL POSITION - LAST YEAR - DOES NOT BALANCE - PLEASE CHECK THAT ALL POSTINGS HAVE BEEN MADE TO ACCOUNTS USED ON LLP REPORTS

1.	STATUTORY INFORMATION

Howard Accountants LLP is registered in England and Wales. The LLP's registered number and registered office address can be found on the General Information page.

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 requirements of the Statement of Recommended Practice, Accounting by Limited Liability Partnerships. The financial statements have been prepared under the historical cost convention.

The LLP was dormant throughout the period ended 28 October 2025. However, reference to information relating to the period ended 29 October 2024 has been made where appropriate.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

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 each asset over its estimated useful life.

Stocks

Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

3.	EMPLOYEE INFORMATION

The average number of employees during the period was NIL (2024 - 5 ).

4.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

-

53,314

Other debtors

-

989

-

54,303

5.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Hire purchase contracts

-

3,270

Trade creditors

-

(1

)

Taxation and social security

-

54,547

Other creditors

-

2,402

-

60,218

6.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Hire purchase contracts

-

11,819

Other creditors

-

16,636

-

28,455