REGISTERED NUMBER: 07998867 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2026

for

Paul Houghton Mediation Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr S P Houghton

Ms. P J Dickman

REGISTERED OFFICE:

BCL House

2 Pavilion Business Park

Royds Hall Road

LEEDS

West Yorkshire

LS12 6AJ

REGISTERED NUMBER:

07998867 (England and Wales)

ACCOUNTANTS:

SMH BCL Accountants Ltd

2, Pavilion Business Park

Royds Hall Road

Lower Wortley

Leeds

LS12 6AJ

FIXED ASSETS

Tangible assets

4

25,814

34,209

CURRENT ASSETS

Debtors

5

22,073

15,500

Cash at bank

53,686

62,532

75,759

78,032

CREDITORS

Amounts falling due within one year

6

19,360

14,048

NET CURRENT ASSETS

56,399

63,984

TOTAL ASSETS LESS CURRENT LIABILITIES

82,213

98,193

PROVISIONS FOR LIABILITIES

5,176

6,500

NET ASSETS

77,037

91,693

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

76,937

91,593

SHAREHOLDERS' FUNDS

77,037

91,693

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 21 August 2026 and were signed on its behalf by:

Mr S P Houghton - Director

1.	STATUTORY INFORMATION

Paul Houghton Mediation Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Fixtures and fittings

-

20% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

33% on cost

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2025 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

and

Motor

Computer

fittings

vehicles

equipment

Totals

£

£

£

£

COST

At 1 April 2025

7,268

39,790

14,104

61,162

Additions

1,222

-

-

1,222

At 31 March 2026

8,490

39,790

14,104

62,384

DEPRECIATION

At 1 April 2025

4,882

9,729

12,342

26,953

Charge for year

480

7,516

1,621

9,617

At 31 March 2026

5,362

17,245

13,963

36,570

NET BOOK VALUE

At 31 March 2026

3,128

22,545

141

25,814

At 31 March 2025

2,386

30,061

1,762

34,209

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

16,080

15,500

Other debtors

5,993

-

22,073

15,500

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade creditors

271

103

Taxation and social security

12,469

11,610

Other creditors

6,620

2,335

19,360

14,048

7.	ULTIMATE CONTROLLING PARTY

The controlling party is Mr S P Houghton.