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REGISTERED NUMBER: 08279207 (England and Wales)















Unaudited Financial Statements for the Year Ended 30 November 2023

for

Longworth & Sons Limited

Longworth & Sons Limited (Registered number: 08279207)






Contents of the Financial Statements
for the Year Ended 30 November 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Longworth & Sons Limited

Company Information
for the Year Ended 30 November 2023







DIRECTORS: J P Ryan
S G Beck





REGISTERED OFFICE: Unit 4 Martel Court
Sparks Business Park
Stockport
SK1 2AF





REGISTERED NUMBER: 08279207 (England and Wales)





ACCOUNTANTS: RAX Accountancy Limited
The Old Printshop
Bowden Hall
Bowden Lane
Marple
SK6 6ND

Longworth & Sons Limited (Registered number: 08279207)

Balance Sheet
30 November 2023

30.11.23 30.11.22
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 3,043 7,937

CURRENT ASSETS
Debtors 5 447,448 233,902
Cash at bank and in hand 188,591 396,267
636,039 630,169
CREDITORS
Amounts falling due within one year 6 502,189 374,704
NET CURRENT ASSETS 133,850 255,465
TOTAL ASSETS LESS CURRENT LIABILITIES 136,893 263,402

PROVISIONS FOR LIABILITIES 760 1,508
NET ASSETS 136,133 261,894

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 136,033 261,794
SHAREHOLDERS' FUNDS 136,133 261,894

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 2023 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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.

Longworth & Sons Limited (Registered number: 08279207)

Balance Sheet - continued
30 November 2023


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

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

The financial statements were approved by the Board of Directors and authorised for issue on 23 August 2024 and were signed on its behalf by:




S G Beck - Director



J P Ryan - Director


Longworth & Sons Limited (Registered number: 08279207)

Notes to the Financial Statements
for the Year Ended 30 November 2023

1. STATUTORY INFORMATION

Longworth & Sons 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.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery etc - 25% on reducing balance

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.

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.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Longworth & Sons Limited (Registered number: 08279207)

Notes to the Financial Statements - continued
for the Year Ended 30 November 2023

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 9 (2022 - 9 ) .

4. TANGIBLE FIXED ASSETS
Plant and
Land and machinery
buildings etc Totals
£    £    £   
COST
At 1 December 2022 7,327 96,472 103,799
Additions - 1,658 1,658
Disposals - (23,500 ) (23,500 )
At 30 November 2023 7,327 74,630 81,957
DEPRECIATION
At 1 December 2022 7,172 88,690 95,862
Charge for year 155 4,439 4,594
Eliminated on disposal - (21,542 ) (21,542 )
At 30 November 2023 7,327 71,587 78,914
NET BOOK VALUE
At 30 November 2023 - 3,043 3,043
At 30 November 2022 155 7,782 7,937

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.11.23 30.11.22
£    £   
Trade debtors 346,687 215,606
Other debtors 100,761 18,296
447,448 233,902

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.11.23 30.11.22
£    £   
Bank loans and overdrafts 279,459 157,154
Trade creditors 85,635 82,108
Taxation and social security 135,319 133,750
Other creditors 1,776 1,692
502,189 374,704

Longworth & Sons Limited (Registered number: 08279207)

Notes to the Financial Statements - continued
for the Year Ended 30 November 2023

7. CAPITAL COMMITMENTS
30.11.23 30.11.22
£    £   
Contracted but not provided for in the
financial statements 79,200 79,200

8. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 30 November 2023 and 30 November 2022:

30.11.23 30.11.22
£    £   
S Whittaker and C G Whittaker
Balance outstanding at start of year - 6,567
Amounts advanced - 75,852
Amounts repaid - (82,419 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year - -

J P Ryan and S G Beck
Balance outstanding at start of year - -
Amounts advanced 87,400 -
Amounts repaid - -
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 87,400 -