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REGISTERED NUMBER: 06841110 (England and Wales)











Langston Care Limited

Unaudited Financial Statements

for the Year Ended 30 November 2024






Langston Care Limited (Registered number: 06841110)

Contents of the Financial Statements
for the Year Ended 30 November 2024










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Langston Care Limited

Company Information
for the Year Ended 30 November 2024







DIRECTOR: S J Langston





SECRETARY: S J Langston





REGISTERED OFFICE: Sterling House
97 Lichfield Street
Tamworth
Staffordshire
B79 7QF





REGISTERED NUMBER: 06841110 (England and Wales)





ACCOUNTANTS: TC Group
Sterling House
97 Lichfield Street
Tamworth
Staffordshire
B79 7QF

Langston Care Limited (Registered number: 06841110)

Balance Sheet
30 November 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 566,950 621,739
Tangible assets 5 455,895 463,720
Investments 6 369,211 73,270
1,392,056 1,158,729

CURRENT ASSETS
Stocks 500 625
Debtors 7 70,275 158,726
Cash at bank and in hand 74,104 43,878
144,879 203,229
CREDITORS
Amounts falling due within one year 8 30,448 39,984
NET CURRENT ASSETS 114,431 163,245
TOTAL ASSETS LESS CURRENT
LIABILITIES

1,506,487

1,321,974

CREDITORS
Amounts falling due after more than one year 9 - (3,793 )

PROVISIONS FOR LIABILITIES (7,794 ) (8,516 )
NET ASSETS 1,498,693 1,309,665

CAPITAL AND RESERVES
Called up share capital 10 1,289,000 1,289,000
Retained earnings 209,693 20,665
SHAREHOLDERS' FUNDS 1,498,693 1,309,665

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 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.

Langston Care Limited (Registered number: 06841110)

Balance Sheet - continued
30 November 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 Statement of Comprehensive Income has not been delivered.

The financial statements were approved by the director and authorised for issue on 27 March 2025 and were signed by:





S J Langston - Director


Langston Care Limited (Registered number: 06841110)

Notes to the Financial Statements
for the Year Ended 30 November 2024


1. STATUTORY INFORMATION

Langston Care 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 as modified by the revaluation of certain assets.

Significant judgements and estimates
In the application of the company's accounting policies, the directors are required to make judgement, estimates and assumptions about carrying amounts of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of revision and future periods where the revision affects both current and future periods.

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

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2010, is being amortised evenly over its estimated useful life of twenty years.

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.

Computer software is being amortised evenly over its estimated useful life of ten years.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Land and buildings - not provided
Plant and machinery etc - 25% on reducing balance

Financial instruments
Debtors

Short-term debtors are measured at transaction price, less any impairment.

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank
loans, are measured initially at fair value, net of transaction costs, and are measured subsequently
at amortised cost using the effective interest method.


Langston Care Limited (Registered number: 06841110)

Notes to the Financial Statements - continued
for the Year Ended 30 November 2024


2. ACCOUNTING POLICIES - continued
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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 36 (2023 - 36 ) .

4. INTANGIBLE FIXED ASSETS
Other
intangible
Goodwill assets Totals
£    £    £   
COST
At 1 December 2023 1,500,000 190,778 1,690,778
Additions - 35,000 35,000
At 30 November 2024 1,500,000 225,778 1,725,778
AMORTISATION
At 1 December 2023 1,050,000 19,039 1,069,039
Charge for year 75,000 14,789 89,789
At 30 November 2024 1,125,000 33,828 1,158,828
NET BOOK VALUE
At 30 November 2024 375,000 191,950 566,950
At 30 November 2023 450,000 171,739 621,739

Langston Care Limited (Registered number: 06841110)

Notes to the Financial Statements - continued
for the Year Ended 30 November 2024


5. TANGIBLE FIXED ASSETS
Plant and
Land and machinery
buildings etc Totals
£    £    £   
COST
At 1 December 2023 415,000 151,917 566,917
Additions - 4,678 4,678
At 30 November 2024 415,000 156,595 571,595
DEPRECIATION
At 1 December 2023 - 103,197 103,197
Charge for year - 12,503 12,503
At 30 November 2024 - 115,700 115,700
NET BOOK VALUE
At 30 November 2024 415,000 40,895 455,895
At 30 November 2023 415,000 48,720 463,720

6. FIXED ASSET INVESTMENTS
Other
investments
£   
COST OR VALUATION
At 1 December 2023 73,270
Additions 107,700
Revaluations 188,241
At 30 November 2024 369,211
NET BOOK VALUE
At 30 November 2024 369,211
At 30 November 2023 73,270

Cost or valuation at 30 November 2024 is represented by:

Other
investments
£   
Valuation in 2023 208,811
Cost 160,400
369,211

7. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Other debtors 70,275 158,726

Langston Care Limited (Registered number: 06841110)

Notes to the Financial Statements - continued
for the Year Ended 30 November 2024


8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Bank loans and overdrafts - 16,235
Taxation and social security 28,391 21,691
Other creditors 2,057 2,058
30,448 39,984

9. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2024 2023
£    £   
Bank loans - 3,793

10. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2024 2023
value: £    £   
1,289,000 Ordinary 1 1,289,000 1,289,000

11. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 30 November 2024 and 30 November 2023:

2024 2023
£    £   
S J Langston
Balance outstanding at start of year 79,502 112,102
Amounts advanced 41,000 75,600
Amounts repaid (70,000 ) (108,200 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 50,502 79,502

12. RESERVES - REVALUATION OF FIXED ASSET INVESTMENTS

Included within retained earnings is £208,811 unrealised revaluation gain on investments.