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COMPANY REGISTRATION NUMBER: 12709543

A & T Houghton Investments Limited

Filleted Unaudited Financial Statements

31 March 2025

A & T Houghton Investments Limited

Statement of Financial Position

31 March 2025

| 2025 | 2024
Note | £ | £

Current assets

Debtors | 5 | 403,377 | 325,340
Cash at bank and in hand | 4,735 | 27,710
| --------- | ---------
| 408,112 | 353,050

Creditors: amounts falling due within one year | 6 | 410,188 | 353,840
| --------- | ---------
Net current liabilities | 2,076 | 790
| ------- | ----
Total assets less current liabilities | ( 2,076) | ( 790)
| ------- | ----
Net liabilities | ( 2,076) | ( 790)
| ------- | ----

Capital and reserves

Called up share capital | 1 | 1
Profit and loss account | ( 2,077) | ( 791)
| ------- | ----
Shareholders deficit | ( 2,076) | ( 790)
| ------- | ----

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 Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.
For the year ending 31 March 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 financial statements for the year in question in accordance with section 476 ;
- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .
These financial statements were approved by the board of directors and authorised for issue on 5 February 2026 , and are signed on behalf of the board by:

Mr S Houghton
Director

Company registration number: 12709543

A & T Houghton Investments Limited

Notes to the Financial Statements

Year ended 31 March 2025
1. General information
The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 18 Cliffsend Road, Ramsgate, Kent, CT12 5JD, United Kingdom.
2. Statement of compliance
These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Going concern
The accounts have been prepared on the going concern basis as the directors will continue to support the business and believe the company is able to meet its debts as they fall due, for at least the next 12 months
Judgements and key sources of estimation uncertainty
The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. Accounting estimates and assumptions are made concerning the future, will rarely equal the related actual outcome. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.
Income tax
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively.
Financial instruments
Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recoginsed in the profit and loss account in other administrative expenses. Loans and borrowings are initially recognised at the transaction price including transaction costs. Subsequently, they are measured at amortised cost using the effective interest rate method, less impairment. If an arrangement constitutes a finance transaction it is measured at present value.
4. Employee numbers
The average number of persons employed by the company during the year amounted to 2 (2024: 2 ).
5. Debtors

| 2025 | 2024
| £ | £
Other debtors | 403,377 | 325,340
| --------- | ---------

6. Creditors: amounts falling due within one year

| 2025 | 2024
| £ | £
Trade creditors | 1,548 | –
Other creditors | 408,640 | 353,840
| --------- | ---------
| 410,188 | 353,840
| --------- | ---------

7. Directors' advances, credits and guarantees
At the year end the company was owed £154,099 (2024: £70,062) by a director. During the year a director was advanced £96,877 (2024: £120,334) with repayments being made of £14,689 (2024: £51,981). Interest was charged on the loan of £1,849 (2024: £1,709).
8. Related party transactions
At the year end the company owed £407,440 (2024: £352,940) to company through common directorships. At the year end the company was owed £249,278 (2024: £255,278) from a company of common control.