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LONGTON HALL FARM LIMITED

Registered Number
06508990
(England and Wales)

Unaudited Financial Statements for the Year ended
30 June 2024

LONGTON HALL FARM LIMITED
Company Information
for the year from 1 July 2023 to 30 June 2024

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 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Intangible assets4135,100135,100
Tangible assets5134,189101,090
Investments670,00070,000
339,289306,190
Current assets
Stocks30,00030,000
Debtors7-315,932
Cash at bank and on hand284,402305,140
314,402651,072
Creditors amounts falling due within one year8(154,473)(247,997)
Net current assets (liabilities)159,929403,075
Total assets less current liabilities499,218709,265
Creditors amounts falling due after one year9(29,318)(36,689)
Provisions for liabilities(25,496)(30,567)
Net assets444,404642,009
Capital and reserves
Called up share capital1,0001,000
Profit and loss account443,404641,009
Shareholders' funds444,404642,009
The financial statements were approved and authorised for issue by the Board of Directors on 24 June 2025, 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 2024

1.Accounting policies
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.
Statement of compliance
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.
Revenue from sale of goods
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.
Employee benefits
Contributions to defined contribution plans are expensed in the period to which they relate.
Foreign currency translation
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.
Deferred tax
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.
Intangible assets
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.
Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

Reducing balance (%)
Plant and machinery20
Fixtures and fittings5
Vehicles25
Office Equipment15
Investments
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.
Stocks and work in progress
Stocks are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).
2.Average number of employees

20242023
Average number of employees during the year1215
3.Deferred tax
Increases in the UK Corporation tax rate from 19% to 25% (19% effective from 1 April 2017, and 25% effective from 1 April 2023) have been substantively enacted. This will impact the company's future tax charge accordingly. The value of the deferred tax assets at the balance sheet date has been calculated using the applicable rate when the asset is expected to be realised.
4.Intangible assets

Total

£
Cost or valuation
At 01 July 23135,100
At 30 June 24135,100
Net book value
At 30 June 24135,100
At 30 June 23135,100
5.Tangible fixed assets

Total

£
Cost or valuation
At 01 July 23728,341
Additions57,429
At 30 June 24785,770
Depreciation and impairment
At 01 July 23627,252
Charge for year24,329
At 30 June 24651,581
Net book value
At 30 June 24134,189
At 30 June 23101,090
6.Fixed asset investments

Total

£
Cost or valuation
At 01 July 2370,000
At 30 June 2470,000
Net book value
At 30 June 2470,000
At 30 June 2370,000
7.Debtors: amounts due within one year

2024

2023

££
Other debtors-294,463
Total-294,463
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.
8.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables19,35525,801
Taxation and social security56,08334,026
Other creditors-109,134
Accrued liabilities and deferred income79,03579,036
Total154,473247,997
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.
9.Creditors: amounts due after one year

2024

2023

££
Bank borrowings and overdrafts26,04136,689
Other creditors3,277-
Total29,31836,689