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Registered number: 00463679
Tom Houghton and Sons Limited
Unaudited Financial Statements
For The Year Ended 31 January 2026
Meacher-Jones
Chartered Accountants
6 St John's Court
Vicars Lane
Chester
Cheshire
CH1 1QE
Tom Houghton and Sons Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Statement of Changes in Equity | 3
Notes to the Financial Statements | 4—5

Page 1
Tom Houghton and Sons Limited
Balance Sheet
As At 31 January 2026
Balance Sheet
Registered number: 00463679

| 2026 | 2025
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Investment Properties | 4 |  | 335,000 |  | 335,000
|  |  | 335,000 |  | 335,000
CURRENT ASSETS
Cash at bank and in hand |  | 3,674 |  | 3,602 |
|  | 3,674 |  | 3,602 |
Creditors: Amounts Falling Due Within One Year | 5 | (51,078 ) |  | (51,098 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (47,404 ) |  | (47,496 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 287,596 |  | 287,504
NET ASSETS |  |  | 287,596 |  | 287,504
CAPITAL AND RESERVES
Called up share capital | 6 |  | 1,000 |  | 1,000
Capital redemption reserve |  |  | 587 |  | 587
Fair value reserve | 7 |  | 298,001 |  | 298,001
Profit and Loss Account |  |  | (11,992 ) |  | (12,084 )
SHAREHOLDERS' FUNDS |  |  | 287,596 |  | 287,504

Page 1
Page 2
Tom Houghton and Sons Limited
Balance Sheet (continued)
As At 31 January 2026
For the year ending 31 January 2026 the company was entitled to exemption from audit 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 company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board

Mr Michael Hodkinson Director | Mr Arthur Welsh Director
27 March 2026

The notes on pages 4 to 5 form part of these financial statements.
Page 2
Page 3
Tom Houghton and Sons Limited
Statement of Changes in Equity
For The Year Ended 31 January 2026
Statement of Changes in Equity

| Share Capital | Capital Redemption | Fair value reserve | Profit and Loss Account | Total
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
As at 1 February 2024 | 1,000 | 587 | 298,001 | (12,319 ) | 287,269
Profit for the year and total comprehensive income | - | - | - | 28,555 | 28,555
Dividends paid | - | - | - | (28,320) | (28,320)
As at 31 January 2025 and 1 February 2025 | 1,000 | 587 | 298,001 | (12,084 ) | 287,504
Profit for the year and total comprehensive income | - | - | - | 28,412 | 28,412
Dividends paid | - | - | - | (28,320) | (28,320)
As at 31 January 2026 | 1,000 | 587 | 298,001 | (11,992 ) | 287,596

Page 3
Page 4
Tom Houghton and Sons Limited
Notes to the Financial Statements
For The Year Ended 31 January 2026
Notes to the Financial Statements
1. General Information
Tom Houghton and Sons Limited is a private company, limited by shares, incorporated in England & Wales, registered number 00463679 . The registered office is 6 St John's Court, Vicars Lane, Chester, Cheshire, CH1 1QE.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover represents gross rents receivable.
2.3. Investment Properties
All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.
2.4. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2025: 2)
2 2
Page 4
Page 5
Tom Houghton and Sons Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 January 2026
4. Investment Property

| 2026
--- | ---
| £
Fair Value
As at 1 February 2025 and 31 January 2026 | 335,000

If investment property had been accounted for under historical cost accounting rules, the amounts would be:

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Cost | 37,611 |  | 37,611

5. Creditors: Amounts Falling Due Within One Year

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Other creditors | 44,413 |  | 44,400
Taxation and social security | 6,665 |  | 6,698
| 51,078 |  | 51,098

6. Share Capital

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 1,000 |  | 1,000

7. Reserves

| Capital Redemption | Fair value reserve | Profit and Loss Account
--- | --- | --- | ---
| £ | £ | £
As at 1 February 2025 | 587 | 298,001 | (12,084 )
Profit for the year and total comprehensive income | - | - | 28,412
Dividends paid | - | - | (28,320)
As at 31 January 2026 | 587 | 298,001 | (11,992 )

8. Related Party Transactions
Included in other creditors is an amount of £42,885 (2025 - £42,885) which is owing to Mr M Hodkinson and Mr A Welsh.
Page 5