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Company Registration No. 07466737 (England and Wales)
J A Langton Limited Unaudited accounts for the year ended 31 January 2024
J A Langton Limited Unaudited accounts Contents
Page
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J A Langton Limited Company Information for the year ended 31 January 2024
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 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
62,871 
52,839 
Current assets
Inventories
29,350 
29,350 
Debtors
- 
2,534 
29,350 
31,884 
Creditors: amounts falling due within one year
(44,594)
(26,991)
Net current (liabilities)/assets
(15,244)
4,893 
Total assets less current liabilities
47,627 
57,732 
Creditors: amounts falling due after more than one year
(35,700)
(37,417)
Net assets
11,927 
20,315 
Capital and reserves
Called up share capital
1 
1 
Profit and loss account
11,926 
20,314 
Shareholders' funds
11,927 
20,315 
For the year ending 31 January 2024 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 29 August 2024 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 2024
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 2024
4
Tangible fixed assets
Plant & machinery 
Computer equipment 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 February 2023
167,538 
2,682 
170,220 
Additions
51,317 
- 
51,317 
Disposals
(36,725)
- 
(36,725)
At 31 January 2024
182,130 
2,682 
184,812 
Depreciation
At 1 February 2023
115,295 
2,086 
117,381 
Charge for the year
20,788 
89 
20,877 
On disposals
(16,317)
- 
(16,317)
At 31 January 2024
119,766 
2,175 
121,941 
Net book value
At 31 January 2024
62,364 
507 
62,871 
At 31 January 2023
52,243 
596 
52,839 
5
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
Trade debtors
- 
2,534 
6
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Bank loans and overdrafts
10,605 
7,841 
VAT
1,845 
- 
Obligations under finance leases and hire purchase contracts
24,001 
13,726 
Taxes and social security
5,327 
2,546 
Loans from directors
19 
417 
Accruals
2,797 
2,461 
44,594 
26,991 
7
Creditors: amounts falling due after more than one year
2024 
2023 
£ 
£ 
Bank loans
18,544 
22,100 
Obligations under finance leases and hire purchase contracts
17,156 
15,317 
35,700 
37,417 
8
Share capital
2024 
2023 
£ 
£ 
Allotted, called up and fully paid:
1 Ordinary shares of £1 each
1 
1 
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J A Langton Limited Notes to the Accounts for the year ended 31 January 2024
9
Average number of employees
During the year the average number of employees was 1 (2023: 1).
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