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LONGTON HALL FARM LIMITED

Registered Number
06508990
(England and Wales)

Unaudited Financial Statements for the Year ended
30 June 2023

LONGTON HALL FARM LIMITED
Company Information
for the year from 1 July 2022 to 30 June 2023

Directors

BANKS, Stephen Michael
PORTER, Stephen Alexander

Registered Address

151-152 Mariners Way 151-152 Mariners Way
Bootle
L20 4SY

Registered Number

06508990 (England and Wales)
LONGTON HALL FARM LIMITED
Statement of Financial Position
30 June 2023

Notes

2023

2022

£

£

£

£

Fixed assets
Intangible assets5135,100135,100
Tangible assets6101,090117,012
Investments770,00070,000
306,190322,112
Current assets
Stocks30,00030,000
Debtors5,372240,154
Cash at bank and on hand305,140359,790
340,512629,944
Creditors amounts falling due within one year11394,987357,288
Net current assets (liabilities)(54,475)272,656
Total assets less current liabilities251,715594,768
Creditors amounts falling due after one year1259,226510,868
Provisions for liabilities(30,567)(30,567)
Net assets161,92253,333
Capital and reserves
Called up share capital1,0001,000
Profit and loss account160,92252,333
Shareholders' funds161,92253,333
The financial statements were approved and authorised for issue by the Board of Directors on 1 March 2024, and are signed on its behalf by:
PORTER, Stephen Alexander
Director
Registered Company No. 06508990
LONGTON HALL FARM LIMITED
Notes to the Financial Statements
for the year ended 30 June 2023

1.Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
2.Compliance with applicable reporting framework
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
3.Accounting policies
Property, plant and equipment policy
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

Reducing balance (%)
Land and buildings5
Plant and machinery20
Fixtures and fittings15
Vehicles25
Intangible assets policy
Goodwill arising on the acquisition of an entity represents the excess of the cost of acquisition over the company’s interest in the net fair value of the identifiable assets, liabilities and contingent liabilities of the entity recognised at the date of acquisition. Goodwill is initially recognised as an asset at cost and is subsequently measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is held in the currency of the acquired entity and revalued to the closing rate at each reporting period date. Goodwill is amortised over its useful life, which shall not exceed ten years if a reliable estimate of the useful life cannot be made.
Stocks policy
Stocks are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).
Revenue recognition policy
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Deferred tax policy
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Foreign currency translation and operations policy
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Investments policy
Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.
Employee benefits policy
Contributions to defined contribution plans are expensed in the period to which they relate.
4.Employee information

20232022
Average number of employees during the year1515
5.Intangible assets

Total

£
Cost or valuation
At 01 July 22135,100
At 30 June 23135,100
Net book value
At 30 June 23135,100
At 30 June 22135,100
6.Property, plant and equipment

Total

£
Cost or valuation
At 01 July 22723,691
Additions4,650
At 30 June 23728,341
Depreciation and impairment
At 01 July 22606,679
Charge for year20,572
At 30 June 23627,252
Net book value
At 30 June 23101,090
At 30 June 22117,012
7.Fixed asset investments

Total

£
Cost or valuation
At 01 July 2270,000
At 30 June 2370,000
Net book value
At 30 June 2370,000
At 30 June 2270,000
8.Dividends proposed and payable

2023

2022

££
Dividends Paid15,000100,000
Total15,000100,000
9.Debtors within one year

2023

2022

££
Trade debtors / trade receivables-240,154
Other debtors5,372-
Total5,372240,154
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
10.Debtors after one year
11.Creditors within one year

2023

2022

££
Trade creditors / trade payables20,387235,433
Taxation and social security186,430121,855
Other creditors109,134-
Accrued liabilities and deferred income79,036-
Total394,987357,288
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
12.Creditors after one year

2023

2022

££
Bank borrowings and overdrafts36,68945,563
Other creditors22,537465,305
Total59,226510,868