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Company Registration No. 07466737 (England and Wales)
J A Langton Limited Unaudited accounts for the year ended 31 January 2022
J A Langton Limited Unaudited accounts Contents
Page
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J A Langton Limited Company Information for the year ended 31 January 2022
Director
Mr J A Langton
Company Number
07466737 (England and Wales)
Registered Office
1 Stable Court Business Centre Water Lane Farm Tarbock Green Liverpool Merseyside L35 1RD
Accountants
Invictus Accountancy Services Limited 1 Stable Court Business Centre Water Lane Farm Tarbock Green Liverpool Merseyside L35 1RD
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J A Langton Limited Statement of financial position as at 31 January 2022
2022 
2021 
Notes
£ 
£ 
Fixed assets
Tangible assets
67,758 
52,574 
Current assets
Inventories
29,350 
29,350 
Debtors
5,805 
- 
Cash at bank and in hand
15,088 
11,107 
50,243 
40,457 
Creditors: amounts falling due within one year
(60,684)
(85,715)
Net current liabilities
(10,441)
(45,258)
Total assets less current liabilities
57,317 
7,316 
Creditors: amounts falling due after more than one year
(59,670)
- 
Net (liabilities)/assets
(2,353)
7,316 
Capital and reserves
Called up share capital
1 
1 
Profit and loss account
(2,354)
7,315 
Shareholders' funds
(2,353)
7,316 
For the year ending 31 January 2022 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 12 September 2022 and were signed on its behalf by
Mr J A Langton Director Company Registration No. 07466737
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J A Langton Limited Notes to the Accounts for the year ended 31 January 2022
1
Statutory information
J A Langton Limited is a private company, limited by shares, registered in England and Wales, registration number 07466737. The registered office is 1 Stable Court Business Centre, Water Lane Farm Tarbock Green, Liverpool, Merseyside, L35 1RD.
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:
Plant & machinery
25% on reducing balance
Computer equipment
15% on reducing balance
Leased assets
Assets held under finance leases and hire purchase contracts are capitalised and depreciated over their useful lives. The corresponding lease or hire purchase obligation is treated in the balance sheet as a liability. The interest element of rental obligations is charged to the profit and loss account over the period of the lease at a constant proportion of the outstanding balance of capital repayments.
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J A Langton Limited Notes to the Accounts for the year ended 31 January 2022
4
Tangible fixed assets
Plant & machinery 
Computer equipment 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 February 2021
133,903 
2,682 
136,585 
Additions
82,734 
- 
82,734 
Disposals
(51,699)
- 
(51,699)
At 31 January 2022
164,938 
2,682 
167,620 
Depreciation
At 1 February 2021
82,154 
1,857 
84,011 
Charge for the year
22,352 
124 
22,476 
On disposals
(6,625)
- 
(6,625)
At 31 January 2022
97,881 
1,981 
99,862 
Net book value
At 31 January 2022
67,057 
701 
67,758 
At 31 January 2021
51,749 
825 
52,574 
5
Debtors: amounts falling due within one year
2022 
2021 
£ 
£ 
Trade debtors
5,805 
- 
6
Creditors: amounts falling due within one year
2022 
2021 
£ 
£ 
Bank loans and overdrafts
3,974 
32,470 
Obligations under finance leases and hire purchase contracts
14,791 
24,290 
Trade creditors
6,248 
17,962 
Taxes and social security
728 
8,425 
Loans from directors
32,524 
545 
Accruals
2,419 
2,023 
60,684 
85,715 
7
Creditors: amounts falling due after more than one year
2022 
2021 
£ 
£ 
Bank loans
25,655 
- 
Obligations under finance leases and hire purchase contracts
34,015 
- 
59,670 
- 
8
Share capital
2022 
2021 
£ 
£ 
Allotted, called up and fully paid:
1 Ordinary shares of £1 each
1 
1 
9
Average number of employees
During the year the average number of employees was 2 (2021: 1).
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