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Registered Number: 06411334
England and Wales

 

 

 

HOUGHTON HOLT LIMITED


Unaudited Financial Statements
 


Period of accounts

Start date: 01 September 2022

End date: 31 August 2023
Directors L J Holt
C J Holt
J Widdop
Registered Number 06411334
Registered Office 3 Buckingham Road West
Heaton Moor
Stockport
Cheshire
SK4 4AZ
Accountants Houghtons
3 Buckingham Road West
Heaton Moor
Stockport
SK4 4AZ
1
Director's report and financial statements
The directors present their annual report and the financial statements for the year ended 31 August 2023
Directors
The directors who served the company throughout the year were as follows:
L J Holt
C J Holt
J Widdop
Statement of directors' responsibilities
The directors are responsible for preparing the directors report and the financial statements in accordance with applicable law and regulation.

Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period. In preparing these financial statements, the directors are required to
  • select suitable accounting policies and then apply them consistently
  • make judgments and accounting estimates that are reasonable and prudent
  • prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business

The directors are responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The directors are responsible for the maintenance and integrity of the corporate and financial information included on the company's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.

This report was approved by the board and signed on its behalf by:


----------------------------------
L J Holt
Director

Date approved: 20 February 2024
2
 
 
Notes
 
2023
£
  2022
£
Fixed assets      
Tangible fixed assets 3 874    2,024 
874    2,024 
Current assets      
Debtors 4 10,561    7,821 
Cash at bank and in hand 50,495    35,239 
61,056    43,060 
Creditors: amount falling due within one year 5 (32,169)   (17,581)
Net current assets 28,887    25,479 
 
Total assets less current liabilities 29,761    27,503 
Net assets 29,761    27,503 
 

Capital and reserves
     
Called up share capital 5,200    5,200 
Profit and loss account 24,561    22,303 
Shareholder's funds 29,761    27,503 
 


For the year ended 31 August 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
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 the provisions of Part 15 of the Companies Act 2006. In accordance with Section 444 of the Companies Act 2006, the profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the board of directors on 20 February 2024 and were signed on its behalf by:


-------------------------------
L J Holt
Director
3
General Information
Houghton Holt Limited is a private company, limited by shares, registered in England and Wales, registration number 06411334, registration address 3 Buckingham Road West, Heaton Moor, Stockport, Cheshire, SK4 4AZ.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard)
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted
Dividends
Proposed dividends are only included as liabilities in the balance sheet when their payment has been approved by the shareholders prior to the balance sheet date.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Computer Equipment 33 1/3% Straight Line
2.

Average number of employees


Average number of employees during the year was 2 (2022 : 2).
3.

Tangible fixed assets

Cost or valuation Computer Equipment   Total
  £   £
At 01 September 2022 4,838    4,838 
Additions 694    694 
Disposals  
At 31 August 2023 5,532    5,532 
Depreciation
At 01 September 2022 2,814    2,814 
Charge for year 1,844    1,844 
On disposals  
At 31 August 2023 4,658    4,658 
Net book values
Closing balance as at 31 August 2023 874    874 
Opening balance as at 01 September 2022 2,024    2,024 


4.

Debtors: amounts falling due within one year

2023
£
  2022
£
Trade Debtors 6,523    3,770 
Other Debtors 4,038    4,051 
10,561    7,821 

5.

Creditors: amount falling due within one year

2023
£
  2022
£
Trade Creditors 2,482    1,943 
Taxation and Social Security 18,041    15,630 
Other Creditors 11,646   
32,169    17,581 

4