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REGISTERED NUMBER: SC438283 (Scotland)




















Langlands Health and Fitness Limited

Unaudited Financial Statements

for the Year Ended 31 December 2024






Langlands Health and Fitness Limited (Registered number: SC438283)






Contents of the Financial Statements
for the Year Ended 31 December 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Langlands Health and Fitness Limited

Company Information
for the Year Ended 31 December 2024







DIRECTOR: Mr A Langlands



SECRETARY:



REGISTERED OFFICE: 42 The Village
Archerfield
Direlton
East Lothian
EH39 5HT



REGISTERED NUMBER: SC438283 (Scotland)



ACCOUNTANTS: Whitelaw Wells
9 Ainslie Place
Edinburgh
Midlothian
EH3 6AT



BANKERS: The Royal Bank of Scotland
Haddington (D)
32 Court Street
Haddington
EH41 3NS

Langlands Health and Fitness Limited (Registered number: SC438283)

Balance Sheet
31 December 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 10,051 1,825

CURRENT ASSETS
Debtors 5 2,500 628
Cash at bank 2,954 7,891
5,454 8,519
CREDITORS
Amounts falling due within one year 6 22,834 3,326
NET CURRENT (LIABILITIES)/ASSETS (17,380 ) 5,193
TOTAL ASSETS LESS CURRENT
LIABILITIES

(7,329

)

7,018

PROVISIONS FOR LIABILITIES 1,910 347
NET (LIABILITIES)/ASSETS (9,239 ) 6,671

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings (9,339 ) 6,571
SHAREHOLDERS' FUNDS (9,239 ) 6,671

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2024 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.

Langlands Health and Fitness Limited (Registered number: SC438283)

Balance Sheet - continued
31 December 2024


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 director and authorised for issue on 13 March 2025 and were signed by:





Mr A Langlands - Director


Langlands Health and Fitness Limited (Registered number: SC438283)

Notes to the Financial Statements
for the Year Ended 31 December 2024

1. STATUTORY INFORMATION

Langlands Health and Fitness Limited is a private company, limited by shares , registered in Scotland. 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 and revenue recognition
Turnover represents invoiced sales of health and fitness services.

Revenue from health and fitness activities is recognised as training is provided.

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 - 20% 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.

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.

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.

Langlands Health and Fitness Limited (Registered number: SC438283)

Notes to the Financial Statements - continued
for the Year Ended 31 December 2024

2. ACCOUNTING POLICIES - continued

Going concern
The accounts have been prepared on a going concern basis. This assumes that the company will continue to trade for the foreseeable future. In order to do so the company will require the continued support of its director.

Provisions
Provisions are recognised where the company has a present obligation as a result of a past event, it is probable the company will be required to settle the obligations, and a reliable estimate can be made of the obligations. The amount recognised as a provision is the best estimate of the consideration required to settle the present obligation at the end of the reporting period, taking into account the risks and uncertainties surrounding the obligation.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2023 - 1 ) .

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 January 2024 7,506
Additions 11,047
At 31 December 2024 18,553
DEPRECIATION
At 1 January 2024 5,681
Charge for year 2,821
At 31 December 2024 8,502
NET BOOK VALUE
At 31 December 2024 10,051
At 31 December 2023 1,825

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 2,500 250
Other debtors - 378
2,500 628

Langlands Health and Fitness Limited (Registered number: SC438283)

Notes to the Financial Statements - continued
for the Year Ended 31 December 2024

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Other creditors 22,834 3,326