Company Registration No. 08656022 (England and Wales)
Simon Houlding Upholstery Limited
Unaudited accounts
for the year ended 30 September 2025
Simon Houlding Upholstery Limited
Statement of financial position
as at 30 September 2025
Tangible assets
19,181
21,143
Cash at bank and in hand
67,743
83,144
Creditors: amounts falling due within one year
(107,885)
(107,505)
Net current assets
62,731
77,331
Total assets less current liabilities
81,912
98,474
Provisions for liabilities
Deferred tax
(4,352)
(4,992)
Called up share capital
100
100
Profit and loss account
77,460
93,382
Shareholders' funds
77,560
93,482
For the 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. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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 and authorised for issue on 29 April 2026 and were signed on its behalf by
S R Houlding
Director
Company Registration No. 08656022
Simon Houlding Upholstery Limited
Notes to the Accounts
for the year ended 30 September 2025
Simon Houlding Upholstery Limited is a private company, limited by shares, registered in England and Wales, registration number 08656022. The registered office is 34 Clarence Street, Southend on Sea, Essex, SS1 1BD.
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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.
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.
The accounts have been prepared under the historical cost convention.
The accounts are presented in £ sterling.
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:
Land & buildings
25% Reducing balance
Plant & machinery
15% Reducing balance
Motor vehicles
15% Reducing balance
Computer equipment
25% Straight line
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion.
Basic financial instruments are recognized at amortized cost.
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws.
Deferred tax assets and liabilities are not discounted.
Simon Houlding Upholstery Limited
Notes to the Accounts
for the year ended 30 September 2025
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
Government grants in relation to expenditure are credited when the expenditure is charged to profit and loss.
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Tangible fixed assets
Land & buildings
Plant & machinery
Motor vehicles
Computer equipment
Total
Cost or valuation
At cost
At cost
At cost
At cost
At 1 October 2024
1,340
6,525
29,000
2,665
39,530
Additions
-
-
-
1,886
1,886
At 30 September 2025
1,340
6,525
29,000
4,551
41,416
At 1 October 2024
994
4,480
11,191
1,722
18,387
Charge for the year
86
307
2,671
784
3,848
At 30 September 2025
1,080
4,787
13,862
2,506
22,235
At 30 September 2025
260
1,738
15,138
2,045
19,181
At 30 September 2024
346
2,045
17,809
943
21,143
Amounts falling due within one year
Trade debtors
65,532
70,397
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Creditors: amounts falling due within one year
2025
2024
Trade creditors
19,346
10,375
Taxes and social security
10,887
17,817
Loans from directors
296
292
Deferred income
52,079
50,161
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Average number of employees
During the year the average number of employees was 1 (2024: 1).