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REGISTERED NUMBER: 06064641 (England and Wales)















Unaudited Financial Statements for the Year Ended 31st March 2025

for

LANGCRETE (NW) LTD

LANGCRETE (NW) LTD (REGISTERED NUMBER: 06064641)






Contents of the Financial Statements
for the Year Ended 31st March 2025




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


LANGCRETE (NW) LTD

Company Information
for the Year Ended 31st March 2025







DIRECTORS: Mr R Heaton
Mr A Heaton
Ms G N Heaton





REGISTERED OFFICE: Unit 1
Garden Steet
Blackburn
Lancashire
BB2 1TY





REGISTERED NUMBER: 06064641 (England and Wales)





ACCOUNTANTS: BK Plus - Chorley
Chartered Certified Accountants
41 St Thomas's Road
Chorley
Lancashire
PR7 1JE

LANGCRETE (NW) LTD (REGISTERED NUMBER: 06064641)

Balance Sheet
31st March 2025

31.3.25 31.3.24
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 193,617 228,333

CURRENT ASSETS
Stocks 55,078 48,921
Debtors 5 98,461 134,865
Cash at bank and in hand 35,347 6,072
188,886 189,858
CREDITORS
Amounts falling due within one year 6 172,664 250,934
NET CURRENT ASSETS/(LIABILITIES) 16,222 (61,076 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

209,839

167,257

CREDITORS
Amounts falling due after more than one
year

7

(39,376

)

(42,630

)

PROVISIONS FOR LIABILITIES (48,288 ) (57,083 )
NET ASSETS 122,175 67,544

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 122,075 67,444
SHAREHOLDERS' FUNDS 122,175 67,544

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st March 2025 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.

LANGCRETE (NW) LTD (REGISTERED NUMBER: 06064641)

Balance Sheet - continued
31st March 2025


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 11th July 2025 and were signed on its behalf by:





Mr R Heaton - Director


LANGCRETE (NW) LTD (REGISTERED NUMBER: 06064641)

Notes to the Financial Statements
for the Year Ended 31st March 2025

1. STATUTORY INFORMATION

Langcrete (NW) 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.

Related party exemption
The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

Revenue recognition
Sale of goods
Turnover is recognised at legal completion in respect of building and development. Turnover is measured at the fair value of consideration received or receivable and represents the amounts receivable for the property, net of discounts and VAT.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.
Plant and machinery - 15% on reducing balance
Fixtures and fittings - 33.3% on cost
Motor vehicles - 25% on reducing balance
Computer equipment - 33.3% on cost

Impairment of Assets
At each reporting date fixed assets are reviewed to determine whether there is any indication that those assets have suffered an impairment loss. If there is an indication of possible impairment, the recoverable amount of any affected asset is estimated and compared with its carrying amount. If estimated recoverable amount is lower, the carrying amount is reduced to its estimated recoverable amount, and an impairment loss is recognised immediately in profit or loss.

If an impairment loss subsequently reverses, the carry amount of the asset is increased to the revised estimate of its recoverable amount, but not in excess of the amount that would have been determined had no impairment loss been recognised for the asset in prior years. A reversal of an impairment loss is recognised immediately in profit or loss.

Financial instruments
The company has elected to apply the provisions of Section 11 'Basic Financial Instruments' and Section 12 'Other Financial Instruments' of FRS 102 to all its financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.


LANGCRETE (NW) LTD (REGISTERED NUMBER: 06064641)

Notes to the Financial Statements - continued
for the Year Ended 31st March 2025

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.

Hire purchase and leasing commitments
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits
The company makes payments to the director's and employees own private pension plans. Contributions into the pension plans are charged to the profit and loss account in the period to which they relate.

Cash at bank and in hand
Cash and cash equivalents includes cash in hand, deposits held with banks, and bank overdrafts. Bank overdrafts, when applicable, are shown within borrowings in current liabilities.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 4 (2024 - 5 ) .

LANGCRETE (NW) LTD (REGISTERED NUMBER: 06064641)

Notes to the Financial Statements - continued
for the Year Ended 31st March 2025

4. TANGIBLE FIXED ASSETS
Fixtures
Plant and and Motor Computer
machinery fittings vehicles equipment Totals
£    £    £    £    £   
COST
At 1st April 2024
and 31st March 2025 277,503 586 25,399 1,912 305,400
DEPRECIATION
At 1st April 2024 52,196 459 22,500 1,912 77,067
Charge for year 33,864 127 725 - 34,716
At 31st March 2025 86,060 586 23,225 1,912 111,783
NET BOOK VALUE
At 31st March 2025 191,443 - 2,174 - 193,617
At 31st March 2024 225,307 127 2,899 - 228,333

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:
Plant and
machinery
£   
COST
At 1st April 2024 118,400
Reclassification/transfer 111,000
At 31st March 2025 229,400
DEPRECIATION
At 1st April 2024 33,348
Charge for year 29,408
At 31st March 2025 62,756
NET BOOK VALUE
At 31st March 2025 166,644
At 31st March 2024 85,052

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.25 31.3.24
£    £   
Trade debtors 67,097 99,949
Amounts owed by group undertakings 2,809 -
VAT - 12,352
Prepayments and accrued income 28,555 22,564
98,461 134,865

LANGCRETE (NW) LTD (REGISTERED NUMBER: 06064641)

Notes to the Financial Statements - continued
for the Year Ended 31st March 2025

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.25 31.3.24
£    £   
Hire purchase contracts 37,977 21,310
Trade creditors 118,360 216,030
Amounts owed to group undertakings - 4,862
Social security and other taxes 12,297 3,577
Other creditors 568 2,044
Accruals and deferred income 3,462 3,111
172,664 250,934

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
31.3.25 31.3.24
£    £   
Hire purchase contracts 39,376 42,630

8. SECURED DEBTS

The following secured debts are included within creditors:

31.3.25 31.3.24
£    £   
Hire purchase contracts 77,353 63,940

The hire purchase balance is secured on the assets to which it relates.

9. ULTIMATE CONTROLLING PARTY

The controlling party is Mr R Heaton.

10. ULTIMATE PARENT COMPANY

The ultimate parent company is Lang Estates Limited, a company incorporated in England and Wales. Its registered office address is Unit 1 Garden Street, Blackburn, England, BB2 1TY.