Houghtons Funeral Directors Limited

Houghtons Funeral Directors Limited
Director's Report
For the year ended 31 December 2024

Director's report and financial statements

The director presents his/her/their annual report and the financial statements for the year ended 31 December 2024.

Principal activities

Principal activity of the company during the financial year was of funeral directors.

Director

The director who served the company throughout the year was as follows:

David Robert Houghton

Statement of director's responsibilities

The director is responsible for preparing the directors' report and the financial statements in accordance with applicable law and regulations and in accordance with United Kingdom Generally Accepted Accounting Practice.
Company law requires the director to prepare financial statements for each financial year. Under that law the director has 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 director 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 the profit or loss of the company for that period.

In preparing these financial statements, the director is required to :

select suitable accounting policies and then apply them consistently
make judgements and accounting estimates that are reasonable and prudent
state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements and
prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.

The director is responsible for keeping adequate accounting records that are sufficient to show and explain the company’s transactions and 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. The director is 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 director is 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

On behalf of the board.

----------------------------------
David Robert Houghton
Director

Date approved: 29 September 2025

Houghtons Funeral Directors Limited Accountants' Report For the year ended 31 December 2024
Accountant’s report You consider that the company is exempt from an audit for the year ended 31 December 2024 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year. In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us. We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts. CAS 31 December 2024 .................................................... CAS 14 Pyecroft Close Great Sankey Warrington WA5 3PN 29 September 2025 3

Houghtons Funeral Directors Limited
Accountants' Report
For the year ended 31 December 2024

Accountant’s report
You consider that the company is exempt from an audit for the year ended 31 December 2024 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year.
In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us.
We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts.
CAS
31 December 2024

....................................................

CAS
14 Pyecroft Close
Great Sankey
Warrington
WA5 3PN
29 September 2025

Houghtons Funeral Directors Limited
Statement of Financial Position
As at 31 December 2024

	Notes	2024 £	2023 £
Fixed assets
Tangible fixed assets	6	175,510	202,132
		175,510	202,132
Current assets
Debtors	7	53,241	118,287
Cash at bank and in hand		125,118	93,493
		178,359	211,780
Creditors: amount falling due within one year	8	(18,714)	(34,151)
Net current assets		159,645	177,629

Total assets less current liabilities		335,155	379,761
Creditors: amount falling due after more than one year	9	(31,381)	(73,278)
Provisions for liabilities	10	(16,200)	(16,200)
Net assets		287,574	290,283

Capital and reserves
Called up share capital	11	2	2
Profit and loss account		287,572	290,281
Shareholders' funds		287,574	290,283

For the year ended 31 December 2024 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 accounts for the year in question in accordance with section 476.
The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 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 financial statements were approved by the director on 29 September 2025 and were signed by:

-------------------------------
David Robert Houghton
Director

Houghtons Funeral Directors Limited
Statement of Changes in Equity
For the year ended 31 December 2024

	Equity share capital	Retained Earnings	Total
	£	£	£
At 01 January 2023	2	394,876	394,878
Profit for the year		(78,595)	(78,595)
Total comprehensive income for the year	-	(78,595)	(78,595)
Dividends		(26,000)	(26,000)
Total investments by and distributions to owners	-	(26,000)	(26,000)
At 31 December 2023	2	290,281	290,283
At 01 January 2024	2	290,281	290,283
Profit for the year		22,291	22,291
Total comprehensive income for the year	-	22,291	22,291
Dividends		(25,000)	(25,000)
Total investments by and distributions to owners	-	(25,000)	(25,000)
At 31 December 2024	2	287,572	287,574

Houghtons Funeral Directors Limited
Notes to the Financial Statements
For the year ended 31 December 2024

General Information

Houghtons Funeral Directors Limited is a private company, limited by shares, registered in , registration number 06007386, registration address Elizabeth House, Station Road, Gt Sankey, Warrington, Cheshire, WA5 1RQ.

The presentation currency is £ sterling.

Accounting policies

Significant accounting policies

Statement of compliance

These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Basis of preparation

The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.

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

Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

Finance lease and hire purchase charges

The finance element of the rental payment is charged to the income statement on a straight line basis.

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 statement of financial position when their payment has been approved by the shareholders prior to the statement of financial position date.

Intangible assets

Intangible assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight line basis over their estimated useful economic lives. Impairment of intangible assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable.

Goodwill
Acquired goodwill is stated at cost less amortisation. Amortisation is calculated on a straight line basis over the estimated expected useful economic life of the goodwill of 5 years.

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:

Land and Buildings	0% Reducing Balance
Plant and Machinery	15% Reducing Balance
Motor Vehicles	25% Reducing Balance
Fixtures and Fittings	15% Reducing Balance

Provisions

Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.

Directors' Emoluments

	2024 £	2023 £
Administrative Expenses
Directors Salaries	12,000	11,700
	12,000	11,700

Staff Costs

	2024 £	2023 £
Wages and salaries	418,373	342,008
Pension costs, defined contribution plan	15,753	14,236
Other staff costs	2,270	13,056
	436,396	369,300

4.	Average number of employees Average number of employees during the year was 16 (2023 : 14).

Intangible fixed assets

Cost	Goodwill	Total
	£	£
At 01 January 2024	50,000	50,000
Additions	-	-
Disposals	-	-
At 31 December 2024	50,000	50,000
Amortisation
At 01 January 2024	50,000	50,000
Charge for year	-	-
On disposals	-	-
At 31 December 2024	50,000	50,000
Net book values
At 31 December 2024	-	-
At 31 December 2023	-	-

Tangible fixed assets

Cost or valuation	Land and Buildings	Plant and Machinery	Motor Vehicles	Fixtures and Fittings	Total
	£	£	£	£	£
At 01 January 2024	35,299	11,008	810,578	-	856,885
Additions	-	21,097	6,179	4,749	32,025
Disposals	-	-	-	-	-
At 31 December 2024	35,299	32,105	816,757	4,749	888,910
Depreciation
At 01 January 2024	26,262	9,968	623,272	-	659,502
Charge for year	-	4,816	48,371	711	53,898
On disposals	-	-	-	-	-
At 31 December 2024	26,262	14,784	671,643	711	713,400
Net book values
Closing balance as at 31 December 2024	9,037	17,321	145,114	4,038	175,510
Opening balance as at 01 January 2024	9,037	1,040	187,306	4,749	202,132

Debtors: amounts falling due within one year

	2024 £		2023 £
Trade Debtors	53,241		118,287
	53,241		118,287

Creditors: amount falling due within one year

	2024 £	2023 £
Trade Creditors	8,673	27,627
Corporation Tax	3,760	0
PAYE & Social Security	6,281	6,524
	18,714	34,151

Creditors: amount falling due after more than one year

	2024 £	2023 £
Bank Loans & Overdrafts	14,166	26,458
Obligations Under HP/Financial Leases	17,215	46,820
	31,381	73,278

10.

Provisions for liabilities

	2024 £		2023 £
Deferred Tax	16,200		16,200
	16,200		16,200

11.

Share Capital

Allotted, called up and fully paid	2024 £		2023 £
2 Class A shares of £1.00 each	2		2
	2		2

Registered Number: 06007386

HOUGHTONS FUNERAL DIRECTORS LIMITED

Unaudited Financial Statements

Period of accounts Start date: 01 January 2024 End date: 31 December 2024