| REGISTERED NUMBER: |
| Unaudited Financial Statements for the Year Ended 29 December 2024 |
| for |
| The Langton Stone Company Limited |
| REGISTERED NUMBER: |
| Unaudited Financial Statements for the Year Ended 29 December 2024 |
| for |
| The Langton Stone Company Limited |
| The Langton Stone Company Limited (Registered number: 07300568) |
| Contents of the Financial Statements |
| for the Year Ended 29 December 2024 |
| Page |
| Company Information | 1 |
| Balance Sheet | 2 |
| Notes to the Financial Statements | 4 |
| Chartered Certified Accountants' Report | 8 |
| The Langton Stone Company Limited |
| Company Information |
| for the Year Ended 29 December 2024 |
| DIRECTORS: |
| REGISTERED OFFICE: |
| REGISTERED NUMBER: |
| ACCOUNTANTS: |
| Accountants |
| First Floor |
| The Old Chapel |
| 9 Kempson Road |
| Leicester |
| LE2 8AN |
| The Langton Stone Company Limited (Registered number: 07300568) |
| Balance Sheet |
| 29 December 2024 |
| 29.12.24 | 29.12.23 |
| Notes | £ | £ | £ | £ |
| FIXED ASSETS |
| Tangible assets | 4 |
| CURRENT ASSETS |
| Stocks |
| Debtors | 5 |
| Cash at bank |
| CREDITORS |
| Amounts falling due within one year | 6 |
| NET CURRENT ASSETS |
| TOTAL ASSETS LESS CURRENT LIABILITIES |
| CREDITORS |
| Amounts falling due after more than one year | 7 | ( |
) | ( |
) |
| PROVISIONS FOR LIABILITIES | ( |
) | ( |
) |
| NET ASSETS |
| CAPITAL AND RESERVES |
| Called up share capital | 8 |
| Retained earnings |
| SHAREHOLDERS' FUNDS |
| 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. |
| The Langton Stone Company Limited (Registered number: 07300568) |
| Balance Sheet - continued |
| 29 December 2024 |
| The financial statements were approved by the Board of Directors and authorised for issue on |
| The Langton Stone Company Limited (Registered number: 07300568) |
| Notes to the Financial Statements |
| for the Year Ended 29 December 2024 |
| 1. | STATUTORY INFORMATION |
| The Langton Stone Company Limited is a |
| 2. | ACCOUNTING POLICIES |
| Basis of preparing the financial statements |
| These financial statements have been prepared in accordance with the provisions of Section 1A "Small Entities" of Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006. The directors have elected to adopt the provisions of FRS102 Section 1A before the mandatory application date of 1 January 2016. |
| The nature of the company's operations and principle activities are that of garden centre and similar operations. |
| The financial statements are presented in sterling which is the functional currency of the company and rounded to the nearest pound (£). |
| The significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated. |
| Turnover |
| Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. |
| Tangible fixed assets |
| Freehold property | - |
| Improvements to property | - |
| Plant and machinery | - |
| Fixtures, fittings and equipment | - |
| Motor vehicles | - |
| Computer equipment | - |
| Stocks |
| Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items. |
| 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. |
| The Langton Stone Company Limited (Registered number: 07300568) |
| Notes to the Financial Statements - continued |
| for the Year Ended 29 December 2024 |
| 2. | ACCOUNTING POLICIES - continued |
| 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. |
| 3. | EMPLOYEES AND DIRECTORS |
| The average number of employees during the year was |
| 4. | TANGIBLE FIXED ASSETS |
| Improvements |
| Freehold | to | Plant and |
| property | property | machinery |
| £ | £ | £ |
| COST |
| At 30 December 2023 |
| Additions |
| At 29 December 2024 |
| DEPRECIATION |
| At 30 December 2023 |
| Charge for year |
| At 29 December 2024 |
| NET BOOK VALUE |
| At 29 December 2024 |
| At 29 December 2023 |
| The Langton Stone Company Limited (Registered number: 07300568) |
| Notes to the Financial Statements - continued |
| for the Year Ended 29 December 2024 |
| 4. | TANGIBLE FIXED ASSETS - continued |
| Fixtures, |
| fittings |
| and | Motor | Computer |
| equipment | vehicles | equipment | Totals |
| £ | £ | £ | £ |
| COST |
| At 30 December 2023 |
| Additions |
| At 29 December 2024 |
| DEPRECIATION |
| At 30 December 2023 |
| Charge for year |
| At 29 December 2024 |
| NET BOOK VALUE |
| At 29 December 2024 |
| At 29 December 2023 |
| 5. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
| 29.12.24 | 29.12.23 |
| £ | £ |
| Trade debtors |
| 6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
| 29.12.24 | 29.12.23 |
| £ | £ |
| Bank loans and overdrafts |
| Trade creditors |
| Taxation and social security |
| Other creditors |
| 7. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |
| 29.12.24 | 29.12.23 |
| £ | £ |
| Bank loans |
| Other creditors |
| The Langton Stone Company Limited (Registered number: 07300568) |
| Notes to the Financial Statements - continued |
| for the Year Ended 29 December 2024 |
| 8. | CALLED UP SHARE CAPITAL |
| Allotted, issued and fully paid: |
| Number: | Class: | Nominal | 29.12.24 | 29.12.23 |
| value: | £ | £ |
| Ordinary | £1 | 2 | 2 |
| 9. | DIRECTORS' ADVANCES, CREDITS AND GUARANTEES |
| The following advances and credits to directors subsisted during the years ended 29 December 2024 and 29 December 2023: |
| 29.12.24 | 29.12.23 |
| £ | £ |
| Balance outstanding at start of year | ( |
) |
| Amounts advanced |
| Amounts repaid | ( |
) | ( |
) |
| Amounts written off | - | - |
| Amounts waived | - | - |
| Balance outstanding at end of year | ( |
) |
| Chartered Certified Accountants' Report to the Board of Directors |
| on the Unaudited Financial Statements of |
| The Langton Stone Company Limited |
| The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies. |
| In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of The Langton Stone Company Limited for the year ended 29 December 2024 which comprise the Income Statement, Balance Sheet, Statement of Changes in Equity and the related notes from the company's accounting records and from information and explanations you have given us. |
| As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at accaglobal.com/rulebook. |
| This report is made solely to the Board of Directors of The Langton Stone Company Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of The Langton Stone Company Limited and state those matters that we have agreed to state to the Board of Directors of The Langton Stone Company Limited, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at |
| https://www.accaglobal.com/gb/en/technical-activities/technical-resources- |
| search/2009/october/factsheet-163-audit-exempt-companies.html. |
| To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its Board of Directors, as a body, for our work or for this report. |
| It is your duty to ensure that The Langton Stone Company Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of The Langton Stone Company Limited. You consider that The Langton Stone Company Limited is exempt from the statutory audit requirement for the year. |
| We have not been instructed to carry out an audit or a review of the financial statements of The Langton Stone Company Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements. |
| Accountants |
| First Floor |
| The Old Chapel |
| 9 Kempson Road |
| Leicester |
| LE2 8AN |