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Registration number: 4269934

Houston Business Services Limited
Unaudited Filleted Financial Statements
for the Year Ended 30 September 2025

Houston Business Services Limited

Contents

Statement of Financial Position | 1 to 2
Notes to the Unaudited Financial Statements | 3 to 7

Houston Business Services Limited

(Registration number: 4269934)
Statement of Financial Position as at 30 September 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Tangible assets | 4 | 60 | 80
Current assets |  |  |
Debtors | 5 | 425 | 646
Cash at bank and in hand |  | 8,078 | 6,894
|  | 8,503 | 7,540
Creditors: Amounts falling due within one year | 6 | (2,145) | (2,039)
Net current assets |  | 6,358 | 5,501
Net assets |  | 6,418 | 5,581
Capital and reserves |  |  |
Called up share capital | 7 | 100 | 100
Retained earnings |  | 6,318 | 5,481
Shareholders' funds |  | 6,418 | 5,581

For the financial year ending 30 September 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' 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; and
• | The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

Houston Business Services Limited

(Registration number: 4269934)
Statement of Financial Position as at 30 September 2025

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Statement of Income and Retained Earnings.

Approved and authorised by the Board on 2 December 2025 and signed on its behalf by:

......................................... Mr C H Williams Director
......................................... Mrs L Williams Company secretary and director

Houston Business Services Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2025

1 | General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
1 Crowtrees Grove
Roughlee
Nelson
Lancashire
BB9 6NE

These financial statements were authorised for issue by the Board on 2 December 2025.

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A - 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006.

Basis of preparation

These financial statements have been prepared using the historical cost convention.

Revenue recognition

Turnover comprises the value of services provided during the year excluding value added tax.

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Tangible assets

Tangible assets are stated in the statement of financial position at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

Depreciation

Depreciation is charged so as to write off the cost of assets over their estimated useful lives, as follows:

Asset class | Depreciation method and rate
Office Equipment | 25% per annum on cost

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Houston Business Services Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2025

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.
Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.
Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

Financial instruments

Classification
Financial instruments are classified and accounted for, according to the substance of the contractual arrangement, as financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

3 | Staff numbers

The average number of persons employed by the company (including directors) during the year, was 2 (2024 - 2).

Houston Business Services Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2025

4 | Tangible assets

| Furniture, fittings and equipment £ | Total £
Cost or valuation
At 1 October 2024 | 2,445 | 2,445
At 30 September 2025 | 2,445 | 2,445
Depreciation
At 1 October 2024 | 2,365 | 2,365
Charge for the year | 20 | 20
At 30 September 2025 | 2,385 | 2,385
Carrying amount
At 30 September 2025 | 60 | 60
At 30 September 2024 | 80 | 80

5 | Debtors

Current | 2025 £ | 2024 £
Trade debtors | 95 | 190
Prepayments | 330 | 456
| 425 | 646

Houston Business Services Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2025

6 | Creditors

Creditors: amounts falling due within one year

| 2025 £ | 2024 £
Due within one year |  |
Taxation and social security | 1,666 | 1,551
Accruals and deferred income | 480 | 488
Other creditors | (1) | -
| 2,145 | 2,039

7 | Share capital

Allotted, called up and fully paid shares

| 2025 | 2024
| No. | £ | No. | £
Ordinary shares of £1 each | 76 | 76 | 76 | 76
"A" Ordinary shares of £1 each | 24 | 24 | 24 | 24
| 100 | 100 | 100 | 100

8 | Dividends

Final dividends paid

|  | 2025 £ |  | 2024 £
Final dividend of £41.67 (2024 - £56.67) per each A Ordinary Shares |  | 1,000 |  | 1,360
Final dividend of £6.00 (2024 - £9.00) per each Ordinary |  | 456 |  | 684
|  | 1,456 |  | 2,044

Houston Business Services Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2025

9 | Related party transactions

Directors' remuneration

The directors' remuneration for the year was as follows:

| 2025 £ | 2024 £
Remuneration | 18,098 | 15,726