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Company Registration No. 13582099 (England and Wales)
Horton Industries Ltd Unaudited accounts for the year ended 31 August 2025
Horton Industries Ltd Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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Horton Industries Ltd Company Information for the year ended 31 August 2025
Directors
Gareth Horton Tamlyn Horton
Company Number
13582099 (England and Wales)
Registered Office
1 Braemar Close Stevenage SG2 8TA United Kingdom
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Horton Industries Ltd Statement of financial position as at 31 August 2025
2025
2024
Notes
£
£
Fixed assets
Tangible assets
4
557
282
Current assets
Cash at bank and in hand
1,482
463
Creditors: amounts falling due within one year
5
(797)
(582)
Net current assets/(liabilities)
685
(119)
Net assets
1,242
163
Capital and reserves
Called up share capital
6
100
100
Profit and loss account
1,142
63
Shareholders' funds
1,242
163
For the year ending 31 August 2025 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 7 May 2026 and were signed on its behalf by
Gareth Horton Director Company Registration No. 13582099
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Horton Industries Ltd Notes to the Accounts for the year ended 31 August 2025
1
Statutory information
Horton Industries Ltd is a private company, limited by shares, registered in England and Wales, registration number 13582099. The registered office is 1 Braemar Close, , Stevenage, SG2 8TA, United Kingdom.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
25% straight line method
Computer equipment
25% straight line method
4
Tangible fixed assets
Plant & machinery
Computer equipment
Total
£
£
£
Cost or valuation
At cost
At cost
At 1 September 2024
417
240
657
Additions
-
449
449
At 31 August 2025
417
689
1,106
Depreciation
At 1 September 2024
260
115
375
Charge for the year
105
69
174
At 31 August 2025
365
184
549
Net book value
At 31 August 2025
52
505
557
At 31 August 2024
157
125
282
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Horton Industries Ltd Notes to the Accounts for the year ended 31 August 2025
5
Creditors: amounts falling due within one year
2025
2024
£
£
VAT
465
360
Taxes and social security
332
60
Loans from directors
-
(2,769)
Accruals
-
2,931
797
582
6
Share capital
2025
2024
£
£
Allotted, called up and fully paid:
100 Ordinary shares of £1 each
100
100
7
Average number of employees
During the year the average number of employees was 1 (2024: 2).
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