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Company Registration No. 02786415 (England and Wales)
Houghton & Son Limited Unaudited accounts for the year ended 28 February 2026
Houghton & Son Limited Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
- 2 -
Houghton & Son Limited Company Information for the year ended 28 February 2026
Directors
Angela Houghton Ian Houghton Jamie Houghton Lewis Houghton Ryan Houghton
Company Number
02786415 (England and Wales)
Registered Office
Corner House Market Place Braintree Essex CM7 3HQ England
Accountants
ST Accountancy Services Ltd Corner House Market Place Braintree Essex CM7 3HQ
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Houghton & Son Limited Statement of financial position as at 28 February 2026
2026 
2025 
Notes
£ 
£ 
Fixed assets
Tangible assets
4
242,623 
178,245 
Current assets
Inventories
150,000 
200,000 
Debtors
5
1,601,363 
942,931 
Cash at bank and in hand
1,496,750 
856,912 
3,248,113 
1,999,843 
Creditors: amounts falling due within one year
6
(1,897,214)
(1,237,197)
Net current assets
1,350,899 
762,646 
Total assets less current liabilities
1,593,522 
940,891 
Creditors: amounts falling due after more than one year
7
(53,592)
(53,109)
Provisions for liabilities
Deferred tax
(6,200)
(6,200)
Net assets
1,533,730 
881,582 
Capital and reserves
Called up share capital
109 
109 
Profit and loss account
1,533,621 
881,473 
Shareholders' funds
1,533,730 
881,582 
For the year ending 28 February 2026 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 2 November 2026 and were signed on its behalf by
Angela Houghton Director Company Registration No. 02786415
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Houghton & Son Limited Notes to the Accounts for the year ended 28 February 2026
1
Statutory information
Houghton & Son Limited is a private company, limited by shares, registered in England and Wales, registration number 02786415. The registered office is Corner House, Market Place, Braintree, Essex, CM7 3HQ, England.
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.
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
20% reducing balance
Motor vehicles
15% reducing balance
4
Tangible fixed assets
Plant & machinery 
Motor vehicles 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 March 2025
150,857 
348,503 
499,360 
Additions
- 
110,987 
110,987 
At 28 February 2026
150,857 
459,490 
610,347 
Depreciation
At 1 March 2025
86,370 
234,745 
321,115 
Charge for the year
12,897 
33,712 
46,609 
At 28 February 2026
99,267 
268,457 
367,724 
Net book value
At 28 February 2026
51,590 
191,033 
242,623 
At 28 February 2025
64,487 
113,758 
178,245 
- 5 -
Houghton & Son Limited Notes to the Accounts for the year ended 28 February 2026
5
Debtors
2026 
2025 
£ 
£ 
Amounts falling due within one year
Trade debtors
1,601,363 
935,881 
Accrued income and prepayments
- 
7,050 
1,601,363 
942,931 
6
Creditors: amounts falling due within one year
2026 
2025 
£ 
£ 
Bank loans and overdrafts
- 
25,672 
VAT
358,261 
289,408 
Trade creditors
848,319 
523,549 
Taxes and social security
459,433 
278,900 
Other creditors
199,249 
110,238 
Loans from directors
27,952 
980 
Accruals
4,000 
8,450 
1,897,214 
1,237,197 
7
Creditors: amounts falling due after more than one year
2026 
2025 
£ 
£ 
Other creditors
53,592 
53,109 
8
Average number of employees
During the year the average number of employees was 50 (2025: 57).
- 6 -