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REGISTERED NUMBER: 11476044 (England and Wales)















J M Lang Limited

Unaudited Financial Statements

for the period

1 August 2023 to 31 January 2025






J M Lang Limited (Registered number: 11476044)

Contents of the Financial Statements
for the period 1 August 2023 to 31 January 2025










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


J M Lang Limited

Company Information
for the period 1 August 2023 to 31 January 2025







Director: J Lang





Registered office: 11 Northumberland Place
London
W2 5BS





Registered number: 11476044 (England and Wales)






J M Lang Limited (Registered number: 11476044)

Balance Sheet
31 January 2025

2025 2023
Notes £ £
Current assets
Cash at bank 48,060 263,377

Creditors
Amounts falling due within one year 4 48,059 50,446
Net current assets 1 212,931
Total assets less current liabilities 1 212,931

Capital and reserves
Called up share capital 5 1 1
Retained earnings 6 - 212,930
Shareholders' funds 1 212,931

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

The members have not required the company to obtain an audit of its financial statements for the period ended 31 January 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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.

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 director and authorised for issue on 7 August 2025 and were signed by:





J Lang - Director


J M Lang Limited (Registered number: 11476044)

Notes to the Financial Statements
for the period 1 August 2023 to 31 January 2025


1. Statutory information

J M Lang 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.

Significant judgements and estimates
Estimates and judgements are continually evaluated and are based on historical experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.

(a) Critical judgements in applying the company's accounting policies
The company makes a number of assessments which require judgement in preparing the accounts and can have a significant effect upon the financial statements. However due to the straight forward nature of the company's business, management does not believe that there are any judgements that have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next financial year.

(b) Key accounting estimates and assumptions
The company makes estimates and assumptions concerning the future. The resulting accounting estimates will, by definition, seldom equal the related actual results. However due to the straight forward nature of the company's business, management does not believe that there are any estimates and assumptions that have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next financial year.

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

Turnover represents amounts receivable for goods and services provided in the year and is stated net of VAT.

Financial instruments
The company has chosen to adopt Sections 11 of FRS 102 in respect of financial instruments.

(i) Financial assets

Basic financial assets, including trade and other receivables, cash and bank balances and investments in commercial paper, are initially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest.

Such assets are subsequently carried at amortised cost using the effective interest method.

At the end of each reporting period financial assets measured at amortised cost are assessed for objective evidence of impairment. If an asset is impaired the impairment loss is the difference between the carrying amount and the present value of the estimated cash flows discounted at the asset's original effective interest rate. The impairment loss is recognised in profit or loss.

J M Lang Limited (Registered number: 11476044)

Notes to the Financial Statements - continued
for the period 1 August 2023 to 31 January 2025


2. Accounting policies - continued

If there is decrease in the impairment loss arising from an event occurring after the impairment was recognised, the impairment is reversed. The reversal is such that the current carrying amount does not exceed what the carrying amount would have been had the impairment not previously been recognised. The impairment reversal is recognised in profit or loss.

Other financial assets, including investments in equity instruments which are not subsidiaries, associates or joint ventures, are initially measured at fair value, which is normally the transaction price.

Such assets are subsequently carried at fair value and the changes in fair value are recognised in profit or loss, except that investments in equity instruments that are not publically traded and whose fair values cannot be measured reliably are measured at cost less impairment.

Financial assets are derecognised when (a) the contractual rights to the cash flows from the asset expire or are settled, or (b) substantially all the risks and rewards of the ownership of the asset are transferred to another party or (c) despite having retained some significant risks and rewards of ownership, control of the asset has been transferred to another party who has the practical ability to unilaterally sell the asset to an unrelated third party without imposing additional restrictions.

(ii) Financial liabilities

Basic financial liabilities, including trade and other payables, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future receipts discounted at a market rate of interest.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade payables are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade payables are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

Financial liabilities are derecognised when the liability is extinguished, that is when the contractual obligation is discharged, cancelled or expires.

Going concern
The company has concluded its business activities, and the director consider that it has fulfilled its commercial purpose. The director intends to realise the company assets and, where possible, settle all known liabilities. Ultimately the director intends to dissolve the company and, therefore, these financial statements have not been prepared on a going concern basis.

3. Employees and directors

The average number of employees during the period was NIL (2023 - NIL).

4. Creditors: amounts falling due within one year
2025 2023
£ £
Tax 48,059 46,036
Accruals and deferred income - 4,410
48,059 50,446

J M Lang Limited (Registered number: 11476044)

Notes to the Financial Statements - continued
for the period 1 August 2023 to 31 January 2025


5. Called up share capital

Allotted, issued and fully paid:
Number: Class: Nominal 2025 2023
value: £ £
1 Ordinary £1 1 1

6. Reserves
Retained
earnings
£

At 1 August 2023 212,930
Profit for the period 134,034
Dividends (346,964 )
At 31 January 2025 -