10887815falseWholesale of food2023-04-012024-03-31http://www.companieshouse.gov.uk/2023-03-31http://www.companieshouse.gov.uk/pt:PlantMachinery2023-03-31http://www.companieshouse.gov.uk/pt:ShareCapital2023-03-31http://www.companieshouse.gov.uk/cd:Director12023-04-012024-03-31http://www.companieshouse.gov.uk/pt:PlantMachinery2024-03-31http://www.companieshouse.gov.uk/pt:ShareCapital2024-03-31http://www.companieshouse.gov.uk/cd:Director22023-04-012024-03-31http://www.companieshouse.gov.uk/pt:FurnitureFittings2023-03-31http://www.companieshouse.gov.uk/pt:ToolsEquipment2023-03-31http://www.companieshouse.gov.uk/pt:FurnitureFittings2024-03-31http://www.companieshouse.gov.uk/cd:OrdinaryShareClass12023-04-012024-03-31http://www.companieshouse.gov.uk/pt:MotorCars2023-03-31http://www.companieshouse.gov.uk/pt:ToolsEquipment2024-03-31http://www.companieshouse.gov.uk/cd:RegisteredOffice2023-04-012024-03-31http://www.companieshouse.gov.uk/pt:MotorCars2024-03-31http://www.companieshouse.gov.uk/pt:NetGoodwill2024-03-31http://www.companieshouse.gov.uk/cd:AuditExemptWithAccountantsReport2023-04-012024-03-31http://www.companieshouse.gov.uk/pt:CurrentFinancialInstruments2024-03-31http://www.companieshouse.gov.uk/pt:NetGoodwill2023-04-012024-03-31http://www.companieshouse.gov.uk/pt:CurrentFinancialInstruments2023-03-31http://www.companieshouse.gov.uk/2023-04-012024-03-31http://www.companieshouse.gov.uk/2023-03-31http://www.companieshouse.gov.uk/cd:FRS1022023-04-012024-03-31http://www.companieshouse.gov.uk/2024-03-31http://www.companieshouse.gov.uk/cd:FullAccounts2023-04-012024-03-31http://www.companieshouse.gov.uk/cd:PrivateLimitedCompanyLtd2023-04-012024-03-31iso4217:GBPxbrli:sharesxbrli:pure
Registered number: 10887815

T.J.Wholesale t/a Houghtons of London Ltd

ACCOUNTS
FOR THE YEAR ENDED 31/03/2024

Prepared By:
Allan G HIll and Partners
Chenies
Okewood Hill
Ockley
Surrey
RH5 5NH

T.J.Wholesale t/a Houghtons of London Ltd

ACCOUNTS
FOR THE YEAR ENDED 31/03/2024
DIRECTORS
Debbie Maria Houghton
Stacey Houghton
REGISTERED OFFICE
Chenies
Okewood Hill
Ockley
Surrey
RH5 5NB
COMPANY DETAILS
Private company limited by shares registered in EW - England and Wales, registered number 10887815
BANKERS
NatWest
ACCOUNTANTS
Allan G HIll and Partners
Chenies
Okewood Hill
Ockley
Surrey
RH5 5NH

T.J.Wholesale t/a Houghtons of London Ltd

ACCOUNTS
FOR THEYEARENDED31/03/2024
CONTENTS
Page
Directors' Report-
Accountants' Report-
Statement Of Comprehensive Income-
Balance Sheet3
Notes To The Accounts4
The following do not form part of the statutory financial statements:
Trading And Profit And Loss Account-
Profit And Loss Account Summaries-

T.J.Wholesale t/a Houghtons of London Ltd

BALANCE SHEET AT 31/03/2024
20242023
Notes££
FIXED ASSETS
Tangible assets4428,874392,868
CURRENT ASSETS
Stock29,31529,315
Debtors62,382,6412,488,744
Cash at bank and in hand649,859297,491
3,061,8152,815,550
CREDITORS: Amounts falling due within one year71,656,9961,662,788
NET CURRENT ASSETS1,404,8191,152,762
TOTAL ASSETS LESS CURRENT LIABILITIES1,833,6931,545,630
CREDITORS: Amounts falling due after more than one year8-83,462
PROVISIONS FOR LIABILITIES AND CHARGES966,39776,799
NET ASSETS1,767,2961,385,369
CAPITAL AND RESERVES
Called up share capital10100100
Profit and loss account1,767,1961,385,269
SHAREHOLDERS' FUNDS1,767,2961,385,369
For the year ending 31/03/2024 the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have decided not to deliver to the registrar a copy of the company's profit and loss account.
Approved by the board on 14/10/2024 and signed on their behalf by
.............................
Stacey Houghton
Director

T.J.Wholesale t/a Houghtons of London Ltd

NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED 31/03/2024
1. ACCOUNTING POLICIES
1a. Basis Of Accounting
The accounts have been prepared under the historical cost convention.
The accounts have been prepared in accordance with FRS102 section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006 .
1b. Depreciation
Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives.
Short Leasehold Propertiesstraight line 22%
Plant and Machineryreducing balance 25%
Fixtures and Fittingsreducing balance 25%
Equipmentreducing balance 25%
Motor Carsreducing balance 25%
1c. Stocks
Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell (net realisable value). Costs, which comprise direct production costs, are based on the method most appropriate to the type of inventory class, but usually on a first-in-first-out basis. Overheads are charged to profit or loss as incurred. Net realisable value is based on the estimated selling price less any estimated completion or selling costs.
When stocks are sold, the carrying amount of those stocks is recognised as an expense in the period in which the related revenue is recognised. The amount of any write-down of stocks to net realisable value and all losses of stocks are recognised as an expense in the period in which the write-down or loss occurs. The amount of any reversal of any write-down of stocks is recognised as a reduction in the amount of stocks recognised as an expense in the period in which the reversal occurs.
1d. Pension Costs
The company operates a defined contribution pension scheme. The pension charge represents the amounts payable by the company to the fund in respect of the year.
1e. Goodwill
Goodwill arising in connection with the acquisition of businesses is capitalised and amortised over its estimated economic life to a maximum of 20 years. Goodwill is reviewed annually for impairment if events or changes in circumstances indicate that the carrying value may not be recoverable.

T.J.Wholesale t/a Houghtons of London Ltd

2. EMPLOYEES
20242023
No.No.
Average number of employees4848
3. INTANGIBLE FIXED ASSETS
Purchased
GoodwillTotal
££
Cost
At 01/04/20235,0005,000
At 31/03/20245,0005,000
Depreciation
At 01/04/20235,0005,000
At 31/03/20245,0005,000
Net Book Amounts
At 31/03/2024--
4. TANGIBLE FIXED ASSETS
Short LeaseholdPlant andFixtures
PropertiesMachineryand FittingsEquipmentMotor CarsTotal
££££££
Cost
At 01/04/2023107,31030,318191,97511,998195,012536,613
Additions---12,123145,403157,526
At 31/03/2024107,31030,318191,97524,121340,415694,139
Depreciation
At 01/04/202316,0979,05948,3533,73466,503143,746
For the year9,7555,31535,9052,06668,478121,519
At 31/03/202425,85214,37484,2585,800134,981265,265
Net Book Amounts
At 31/03/202481,45815,944107,71718,321205,434428,874
At 31/03/202391,21321,259143,6228,264128,509392,867

T.J.Wholesale t/a Houghtons of London Ltd

5. STOCK 20242023
££
Stock comprises:
Stock29,31529,315
29,31529,315
6. DEBTORS 20242023
££
Amounts falling due within one year
Trade debtors1,747,7511,846,185
Other tax5,8095,809
VAT87,70486,343
Other debtors71,625300,415
Amounts due from group companies423,975122,000
Prepayments-97,933
Directors current account45,77730,059
2,382,6412,488,744
7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
20242023
££
UK corporation tax186,618124,839
PAYE control54,299120,630
Bank Loan26,66710,000
Hire purchase56,79539,485
Trade creditors1,291,1171,362,044
Accruals-5,790
Amounts due to group companies41,500-
1,656,9961,662,788
8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
20242023
££
Bank loans (secured) >1yr-26,667
Hire purchase >1yr-56,795
-83,462

T.J.Wholesale t/a Houghtons of London Ltd

9. PROVISIONS FOR LIABILITIES 20242023
££
Pensions1,2895,610
Deferred taxation65,10871,189
66,39776,799
10. SHARE CAPITAL 20242023
££
Allotted, issued and fully paid:
100 Ordinary shares of £1 each100100
100100