Houston And Hurst Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 11101076

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Investments	4		1,632,273		1,632,273

			1,632,273		1,632,273
CURRENT ASSETS
Debtors	5	216,485		214,908
Cash at bank and in hand		104,302		66,138

		320,787		281,046
Creditors: Amounts Falling Due Within One Year	6	(350,601 )		(389,833 )

NET CURRENT ASSETS (LIABILITIES)			(29,814 )		(108,787 )

TOTAL ASSETS LESS CURRENT LIABILITIES			1,602,459		1,523,486

Creditors: Amounts Falling Due After More Than One Year	7		(874,299 )		(1,023,840 )

NET ASSETS			728,160		499,646

CAPITAL AND RESERVES
Called up share capital	8		200		200
Profit and Loss Account			727,960		499,446

SHAREHOLDERS' FUNDS			728,160		499,646

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Houston And Hurst Limited

Balance Sheet (continued)

As At 31 December 2025

For the year ending 31 December 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.

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

D Hurst Director	P Houston Director
11/06/2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Houston And Hurst Limited is a private company, limited by shares, incorporated in England & Wales, registered number 11101076 . The registered office is 40 Hoghton Street, Southport, Merseyside, PR9 0PQ.

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.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

The company has taken advantage of the exemption under section 399 of the Companies Act 2006 not to prepare consolidated accounts, on the basis that the group of which this is the parent qualifies as a small group. The financial statements present information about the company as an individual entity and not about its group.

2.2. Significant judgements and estimations

In the application of the company’s accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

Key sources of estimation uncertainty

The estimates and assumptions which have a significant risk of causing a material adjustment to the carrying amount of assets and liabilities are as follows.

Fixed asset investments

Determining whether the value of the subsidiary undertaking included within fixed asset investments is impaired requires an estimation of the value in use of the cash generating units within the business. The value in use calculation requires the entity to estimate the future cash flows expected to arise from the cash generating unit and a suitable discount rate in order to calculate present value

2.3. Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, along with net dividends received, and is shown net of VAT and other sales related taxes.

2.4. Fixed asset investments

Interests in subsidiaries, associates and jointly controlled entities are initially measured at cost and subsequently measured at cost less any accumulated impairment losses. The investments are assessed for impairment at each reporting date and any impairment losses or reversals of impairment losses are recognised immediately in profit or loss.

A subsidiary is an entity controlled by the company. Control is the power to govern the financial and operating policies of the entity so as to obtain benefits from its activities.

An associate is an entity, being neither a subsidiary nor a joint venture, in which the company holds a longterm interest and where the company has significant influence. The company considers that it has significant influence where it has the power to participate in the financial and operating decisions of the associate.

Entities in which the company has a long term interest and shares control under a contractual arrangement are classified as jointly controlled entities.

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Houston And Hurst Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

3. Average Number of Employees

Average number of employees, including directors, during the year was: 2 (2024: 2)

4. Investments

	Subsidiaries
	£
Cost or Valuation
As at 1 January 2025	1,632,273

As at 31 December 2025	1,632,273

Provision
As at 1 January 2025	-

As at 31 December 2025	-

Net Book Value
As at 31 December 2025	1,632,273

As at 1 January 2025	1,632,273

Details of the company's subsidiaries at 31 December 2025 are as follows:

John F Stott Limited

Principal Activity is Opthalmic Opticians

The company owns 100% of the Ordinary Share Capital.

Registered office: 137 Chorley Road, Swinton, Manchester, M27 4AE.

H & H Padiham Limited

Principal Activity is Property Holding

The company owns 100% of the Ordinary Share Capital.

Registered office: 40 Hoghton Street, Southport, PR9 0PQ.

5. Debtors

	2025	2024
	£	£
Due within one year
Other debtors	216,485	214,908

6. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Bank loans and overdrafts	64,272	53,646
Amounts owed to group undertakings	147,624	240,244
Other creditors	138,705	95,943

	350,601	389,833

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Houston And Hurst Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

7. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Bank loans	627,239	695,458
Other loans	247,060	328,382

	874,299	1,023,840

Security has been provided by way of a fixed and floating charge over the assets of the company on borrowings totalling £673,055 (2024: £726,163).

Of the creditors falling due after more than one year the following amounts are due after more than five years.

	2025		2024
	£		£
Bank loans	280,984		375,798

8. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	200	200

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