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REGISTERED NUMBER: 06772507










Unaudited Financial Statements

for the Year Ended 31 December 2023

for

Houghton Consulting Limited

Houghton Consulting Limited (Registered number: 06772507)






Contents of the Financial Statements
for the Year Ended 31 December 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


Houghton Consulting Limited

Company Information
for the Year Ended 31 December 2023







DIRECTOR: Ms D Hyams





REGISTERED OFFICE: Thatcher House
12 Mount Ephraim
Tunbridge Wells
Kent
TN4 8AS





REGISTERED NUMBER: 06772507





ACCOUNTANTS: Ward Mackenzie Ltd
Chartered Accountants
Thatcher House
12 Mount Ephraim
Tunbridge Wells
Kent
TN4 8AS

Houghton Consulting Limited (Registered number: 06772507)

Balance Sheet
31 December 2023

2023 2022
Notes £    £   
FIXED ASSETS
Tangible assets 4 1,012 1,374

CURRENT ASSETS
Debtors 5 8,814 9,498
Cash at bank 12,199 10,713
21,013 20,211
CREDITORS
Amounts falling due within one year 6 (19,160 ) (19,265 )
NET CURRENT ASSETS 1,853 946
TOTAL ASSETS LESS CURRENT
LIABILITIES

2,865

2,320

CAPITAL AND RESERVES
Called up share capital 1 1
Retained earnings 7 2,864 2,319
SHAREHOLDERS' FUNDS 2,865 2,320

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2023 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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 director and authorised for issue on 12 September 2024 and were signed by:





Ms D Hyams - Director


Houghton Consulting Limited (Registered number: 06772507)

Notes to the Financial Statements
for the Year Ended 31 December 2023

1. STATUTORY INFORMATION

Houghton Consulting Limited is a private company, limited by shares , registered in Not specified/Other. 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
Turnover represents gross invoiced sales of services, less value added tax calculated at a flat rate on those gross sales.

TANGIBLE FIXED ASSETS
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Fixtures and fittings - 25% on cost
Computer equipment - 25% on cost

DEFERRED TAX
Deferred tax is not recognised in respect of all material timing differences that have originated but not reversed at the balance sheet date as this is considered to be immaterial.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2022 - 1 ) .

4. TANGIBLE FIXED ASSETS
Fixtures
and Computer
fittings equipment Totals
£    £    £   
COST
At 1 January 2023
and 31 December 2023 655 3,243 3,898
DEPRECIATION
At 1 January 2023 655 1,869 2,524
Charge for year - 362 362
At 31 December 2023 655 2,231 2,886
NET BOOK VALUE
At 31 December 2023 - 1,012 1,012
At 31 December 2022 - 1,374 1,374

Houghton Consulting Limited (Registered number: 06772507)

Notes to the Financial Statements - continued
for the Year Ended 31 December 2023

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 6,720 1,200
Directors' current accounts - 6,204
S455 Tax 2,094 2,094
8,814 9,498

The directors consider the carrying value of trade and other receivables approximate to their fair values.

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Corporation Tax 12,163 14,212
VAT 5,821 4,069
Other creditors 98 98
Directors' current accounts 192 -
Accrued expenses 886 886
19,160 19,265

The directors consider the carrying amounts of current liabilities approximate to their fair values.

7. RESERVES
Retained
earnings
£   

At 1 January 2023 2,319
Profit for the year 48,245
Dividends (47,700 )
At 31 December 2023 2,864

The Profit and loss account comprises all current and prior period retained profit and losses after deducting any distributions made to the company's shareholders. This is a distributable reserve.

8. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 December 2023 and 31 December 2022:

2023 2022
£    £   
Ms D Hyams
Balance outstanding at start of year 6,204 9,956
Amounts advanced - 2,602
Amounts repaid (6,396 ) (6,354 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year (192 ) 6,204

Houghton Consulting Limited (Registered number: 06772507)

Notes to the Financial Statements - continued
for the Year Ended 31 December 2023

9. RELATED PARTY DISCLOSURES

During the year, total dividends of £47,700 were paid to the director.