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REGISTERED NUMBER: 08671175 (England and Wales)















Unaudited Financial Statements for the Year Ended 30 September 2024

for

PAUL M LONGDEN LTD

PAUL M LONGDEN LTD (Registered number: 08671175)






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




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


PAUL M LONGDEN LTD

Company Information
for the Year Ended 30 September 2024







DIRECTORS: P M Longden
Mrs J A Longden





SECRETARY: Mrs J A Longden





REGISTERED OFFICE: The Gatehouse
Wick Drive
New Milton
Hampshire
BH25 6SJ





REGISTERED NUMBER: 08671175 (England and Wales)





ACCOUNTANTS: Richard Baker & Co.
The Gatehouse
Wick Drive
New Milton
Hampshire
BH25 6SJ

PAUL M LONGDEN LTD (Registered number: 08671175)

Balance Sheet
30 September 2024

30.9.24 30.9.23
Notes £    £    £   
FIXED ASSETS
Intangible assets 4 6,135 7,669
Tangible assets 5 10,237 11,650
16,372 19,319

CURRENT ASSETS
Debtors 6 58 277
Cash at bank and in hand 703 28
761 305
CREDITORS
Amounts falling due within one year 7 20,465 25,127
NET CURRENT LIABILITIES (19,704 ) (24,822 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

(3,332

)

(5,503

)

PROVISIONS FOR LIABILITIES 1,945 2,213
NET LIABILITIES (5,277 ) (7,716 )

CAPITAL AND RESERVES
Called up share capital 2 2
Retained earnings (5,279 ) (7,718 )
(5,277 ) (7,716 )

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

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2024 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.

PAUL M LONGDEN LTD (Registered number: 08671175)

Balance Sheet - continued
30 September 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 Board of Directors and authorised for issue on 20 June 2025 and were signed on its behalf by:





P M Longden - Director


PAUL M LONGDEN LTD (Registered number: 08671175)

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

1. STATUTORY INFORMATION

PAUL M LONGDEN LTD 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.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2013, is being amortised evenly over its estimated useful life of fifteen 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.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Motor vehicle 20%, Equipment 15%, Computer equipment 20%, reducing balance basis.

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.

PAUL M LONGDEN LTD (Registered number: 08671175)

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

2. ACCOUNTING POLICIES - continued

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2023 - 2 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 October 2023
and 30 September 2024 23,000
AMORTISATION
At 1 October 2023 15,331
Charge for year 1,534
At 30 September 2024 16,865
NET BOOK VALUE
At 30 September 2024 6,135
At 30 September 2023 7,669

5. TANGIBLE FIXED ASSETS
Motor Computer
Equipment vehicles equipment Totals
£    £    £    £   
COST
At 1 October 2023 1,495 19,058 3,103 23,656
Additions - - 919 919
At 30 September 2024 1,495 19,058 4,022 24,575
DEPRECIATION
At 1 October 2023 904 9,137 1,965 12,006
Charge for year 89 1,984 259 2,332
At 30 September 2024 993 11,121 2,224 14,338
NET BOOK VALUE
At 30 September 2024 502 7,937 1,798 10,237
At 30 September 2023 591 9,921 1,138 11,650

PAUL M LONGDEN LTD (Registered number: 08671175)

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

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.9.24 30.9.23
£    £   
Other debtors 58 277

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.9.24 30.9.23
£    £   
Bank loans and overdrafts 6,227 8,239
Trade creditors 3,442 1,184
Taxation and social security 4,436 2,233
Other creditors 6,360 13,471
20,465 25,127