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REGISTERED NUMBER: 06912643 (England and Wales)















Unaudited Financial Statements for the Year Ended 31st March 2025

for

LANGSCAFF LTD

LANGSCAFF LTD (REGISTERED NUMBER: 06912643)






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


LANGSCAFF LTD

Company Information
for the Year Ended 31st March 2025







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





SECRETARY: Mr R Heaton





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





REGISTERED NUMBER: 06912643 (England and Wales)





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

LANGSCAFF LTD (REGISTERED NUMBER: 06912643)

Balance Sheet
31st March 2025

31.3.25 31.3.24
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 1,630,402 1,641,142
1,630,402 1,641,142

CURRENT ASSETS
Debtors 6 70,964 67,633
Cash at bank and in hand 102,047 43,951
173,011 111,584
CREDITORS
Amounts falling due within one year 7 141,595 552,617
NET CURRENT ASSETS/(LIABILITIES) 31,416 (441,033 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

1,661,818

1,200,109

CREDITORS
Amounts falling due after more than one
year

8

(560,394

)

(277,337

)

PROVISIONS FOR LIABILITIES (86,313 ) (90,528 )
NET ASSETS 1,015,111 832,244

CAPITAL AND RESERVES
Called up share capital 1 1
Retained earnings 1,015,110 832,243
SHAREHOLDERS' FUNDS 1,015,111 832,244

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.

LANGSCAFF LTD (REGISTERED NUMBER: 06912643)

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


LANGSCAFF LTD (REGISTERED NUMBER: 06912643)

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

1. STATUTORY INFORMATION

Langscaff 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
Turnover is measured at the fair value of the consideration received or receivable and represents amounts received for services rendered, stated net of discounts and of Value Added Tax.

Income is recognised when services have been delivered to customers.

Rents Received
Rents received represents net rents receivable for the period.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2014, is being amortised evenly over its estimated useful life of five 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 or, if held under a finance lease, over the lease term, whichever is the shorter.
Freehold property - 1% on cost
Plant and machinery - 10% on cost
Motor vehicles - 20% on reducing balance
Computer equipment - 25% 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.

LANGSCAFF LTD (REGISTERED NUMBER: 06912643)

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

2. ACCOUNTING POLICIES - continued

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.

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 8 (2024 - 8 ) .

LANGSCAFF LTD (REGISTERED NUMBER: 06912643)

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

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1st April 2024
and 31st March 2025 150,000
AMORTISATION
At 1st April 2024
and 31st March 2025 150,000
NET BOOK VALUE
At 31st March 2025 -
At 31st March 2024 -

5. TANGIBLE FIXED ASSETS
Freehold Plant and Motor Computer
property machinery vehicles equipment Totals
£    £    £    £    £   
COST
At 1st April 2024 1,341,380 578,758 232,340 5,952 2,158,430
Additions 18,904 - 46,395 - 65,299
Disposals - - (8,500 ) - (8,500 )
At 31st March 2025 1,360,284 578,758 270,235 5,952 2,215,229
DEPRECIATION
At 1st April 2024 26,304 365,706 121,193 4,085 517,288
Charge for year 13,152 37,992 22,736 1,089 74,969
Eliminated on disposal - - (7,430 ) - (7,430 )
At 31st March 2025 39,456 403,698 136,499 5,174 584,827
NET BOOK VALUE
At 31st March 2025 1,320,828 175,060 133,736 778 1,630,402
At 31st March 2024 1,315,076 213,052 111,147 1,867 1,641,142

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:
Motor
vehicles
£   
COST
At 1st April 2024
and 31st March 2025 197,000
DEPRECIATION
At 1st April 2024
and 31st March 2025 91,296
NET BOOK VALUE
At 31st March 2025 105,704
At 31st March 2024 105,704

LANGSCAFF LTD (REGISTERED NUMBER: 06912643)

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

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.25 31.3.24
£    £   
Trade debtors 53,101 55,292
Prepayments 17,863 12,341
70,964 67,633

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.25 31.3.24
£    £   
Bank loans and overdrafts 38,600 113,733
Hire purchase contracts 36,254 38,372
Trade creditors 15,720 15,277
Amounts owed to group undertakings 6,108 340,860
Tax 7,038 4,032
Social security and other taxes 4,610 4,419
VAT 5,778 13,971
Other creditors 14,124 14,104
Accruals and deferred income 13,363 7,849
141,595 552,617

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
31.3.25 31.3.24
£    £   
Bank loans - 2-5 years 521,100 243,545
Hire purchase contracts 39,294 33,792
560,394 277,337

9. SECURED DEBTS

The following secured debts are included within creditors:

31.3.25 31.3.24
£    £   
Bank loans 559,700 357,278
Hire purchase contracts 75,548 72,164
635,248 429,442

The bank overdraft is secured by a floating charge over the assets of the company.

The bank loan is secured on the land on the east side of Garden Street, Blackburn.

The hire purchase is secured on the assets to which they relate.

10. ULTIMATE CONTROLLING PARTY

The ultimate controlling party is Mr R Heaton.

LANGSCAFF LTD (REGISTERED NUMBER: 06912643)

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

11. ULTIMATE PARENT COMPANY

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