1 September 2024 false Taxfiler 2024.6 4812493business:CompanyLimitedByGuarantee2024-09-012025-08-31 48124932024-08-31 48124932024-09-012025-08-31 4812493business:AuditExempt-NoAccountantsReport2024-09-012025-08-31 4812493business:FilletedAccounts2024-09-012025-08-31 48124932025-08-31 4812493business:Director12024-09-012025-08-31 4812493business:Director22024-09-012025-08-31 4812493business:Director32024-09-012025-08-31 4812493business:RegisteredOffice2024-09-012025-08-31 48124932024-08-31 4812493core:WithinOneYear2025-08-31 4812493core:WithinOneYear2024-08-31 4812493core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2025-08-31 4812493core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2024-08-31 4812493core:PreviouslyStatedAmount2025-08-31 4812493core:PreviouslyStatedAmount2024-08-31 4812493business:SmallEntities2024-09-012025-08-31 4812493countries:EnglandWales2024-09-012025-08-31 4812493core:LandBuildings2024-09-012025-08-31 4812493core:PlantMachinery2024-09-012025-08-31 4812493core:MotorVehicles2024-09-012025-08-31 4812493core:PlantMachinery2024-08-31 4812493core:MotorVehicles2024-08-31 4812493core:PlantMachinery2025-08-31 4812493core:MotorVehicles2025-08-31 48124932023-09-012024-08-31 iso4217:GBP xbrli:pure
Company Registration No. 4812493 (England and Wales)
The Houghton Project Unaudited accounts for the year ended 31 August 2025
The Houghton Project Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
- 2 -
The Houghton Project Company Information for the year ended 31 August 2025
Directors
TN James-Moore TV James-Moore JIR Haste
Company Number
4812493 (England and Wales)
Registered Office
Houghton Court Bodenham Leominster Herefordshire HR1 3HZ
Accountants
Powell & Co 1st Floor Offices 5 High Street Kington Herefordshire HR5 3AX
- 3 -
The Houghton Project Statement of financial position as at 31 August 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
4
58,934 
62,794 
Current assets
Inventories
4,200 
4,100 
Debtors
5
52,976 
54,496 
Cash at bank and in hand
237,638 
218,019 
294,814 
276,615 
Creditors: amounts falling due within one year
6
(8,944)
(4,148)
Net current assets
285,870 
272,467 
Net assets
344,804 
335,261 
Reserves
7
Profit and loss account
344,804 
335,261 
Members' funds
344,804 
335,261 
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 28 May 2026 and were signed on its behalf by
TN James-Moore Director Company Registration No. 4812493
- 4 -
The Houghton Project Notes to the Accounts for the year ended 31 August 2025
1
Statutory information
The Houghton Project is a private company, limited by guarantee, registered in England and Wales, registration number 4812493. The registered office is Houghton Court, Bodenham, Leominster, Herefordshire, HR1 3HZ.
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 represents the value, net of VAT and discounts, of goods provided to customers and work carried out in respect of services provided to customers.
Tangible fixed assets policy
Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Land & buildings
10% straight line
Plant & machinery
10% of written down value
Motor vehicles
20% of written down value
4
Tangible fixed assets
Plant & machinery 
Motor vehicles 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 September 2024
106,088 
44,910 
150,998 
Additions
6,276 
- 
6,276 
At 31 August 2025
112,364 
44,910 
157,274 
Depreciation
At 1 September 2024
62,296 
25,908 
88,204 
Charge for the year
4,956 
5,180 
10,136 
At 31 August 2025
67,252 
31,088 
98,340 
Net book value
At 31 August 2025
45,112 
13,822 
58,934 
At 31 August 2024
43,792 
19,002 
62,794 
- 5 -
The Houghton Project Notes to the Accounts for the year ended 31 August 2025
5
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
Trade debtors
52,976 
54,496 
6
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
Taxes and social security
3,144 
1,248 
Other creditors
5,800 
2,900 
8,944 
4,148 
7
Company limited by guarantee
The company is limited by guarantee and has no share capital. Every member of the company undertakes to contribute to the assets of the company, in the event of a winding up, such an amount as may be required not exceeding £5.
8
Average number of employees
During the year the average number of employees was 8 (2024: 8).
- 6 -