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REGISTERED NUMBER: 06475169 (England and Wales)












LANGDALE PUBLICATIONS LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 25 FEBRUARY 2023






LANGDALE PUBLICATIONS LIMITED (REGISTERED NUMBER: 06475169)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 25 FEBRUARY 2023




Page

Company Information 1

Abridged Balance Sheet 2

Notes to the Financial Statements 4


LANGDALE PUBLICATIONS LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 25 FEBRUARY 2023







DIRECTOR: Mr M J Barnes



SECRETARY: Mrs J A Barnes



REGISTERED OFFICE: Shorrock House
1 Faraday Court
Fulwood
Preston
Lancashire
PR2 9NB



REGISTERED NUMBER: 06475169 (England and Wales)



ACCOUNTANTS: Rushtons
Chartered Accountants
Shorrock House
1 Faraday Court
Fulwood
Preston
Lancashire
PR2 9NB



BANKERS: National Westminster Bank plc
P O Box No 2
St James Street
Accrington
Lancashire
BB5 1NB

LANGDALE PUBLICATIONS LIMITED (REGISTERED NUMBER: 06475169)

ABRIDGED BALANCE SHEET
25 FEBRUARY 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 181 339
181 339

CURRENT ASSETS
Debtors 216 254
Cash at bank 6 74
222 328
CREDITORS
Amounts falling due within one year 286,012 283,207
NET CURRENT LIABILITIES (285,790 ) (282,879 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

(285,609

)

(282,540

)

PROVISIONS FOR LIABILITIES 34 64
NET LIABILITIES (285,643 ) (282,604 )

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings (285,743 ) (282,704 )
SHAREHOLDERS' FUNDS (285,643 ) (282,604 )

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 25 February 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 25 February 2023 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

LANGDALE PUBLICATIONS LIMITED (REGISTERED NUMBER: 06475169)

ABRIDGED BALANCE SHEET - continued
25 FEBRUARY 2023


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

All the members have consented to the preparation of an abridged Balance Sheet for the year ended 25 February 2023 in accordance with Section 444(2A) of the Companies Act 2006.

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

The financial statements were approved by the director and authorised for issue on 25 November 2023 and were signed by:





Mr M J Barnes - Director


LANGDALE PUBLICATIONS LIMITED (REGISTERED NUMBER: 06475169)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 25 FEBRUARY 2023

1. STATUTORY INFORMATION

Langdale Publications 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.

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.

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 on a going concern basis, the validity of which may be inappropriate as at 25 February 2023, the company's total liabilities exceeded its total assets by £285,643. The financial statements do not include any adjustment that may result from the company ceasing to trade. The director has lent £284,510 to the company and has indicated that he does not require these funds to be repaid at present.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

The franchise fees are to be amortised on a straight line basis over 5 years which is the estimated useful life.

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 cost
Computer equipment - 33% on cost

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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.


LANGDALE PUBLICATIONS LIMITED (REGISTERED NUMBER: 06475169)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 25 FEBRUARY 2023

2. ACCOUNTING POLICIES - continued
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 1 (2022 - 1 ) .

4. INTANGIBLE FIXED ASSETS
Totals
£   
COST
At 26 February 2022
and 25 February 2023 9,747
AMORTISATION
At 26 February 2022
and 25 February 2023 9,747
NET BOOK VALUE

At 25 February 2023 -
At 25 February 2022 -

LANGDALE PUBLICATIONS LIMITED (REGISTERED NUMBER: 06475169)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 25 FEBRUARY 2023

5. TANGIBLE FIXED ASSETS
Totals
£   
COST
At 26 February 2022
and 25 February 2023 3,262
DEPRECIATION
At 26 February 2022 2,923
Charge for year 158
At 25 February 2023 3,081
NET BOOK VALUE
At 25 February 2023 181
At 25 February 2022 339

6. ULTIMATE CONTROLLING PARTY

The company is considered to be controlled by the director, Mr M J Barnes who owns 100% of the share capital.