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Company Registration No. 14230172 (England and Wales)
Langdon Customs And Excise Solutions Ltd Unaudited accounts for the year ended 31 December 2024
Langdon Customs And Excise Solutions Ltd Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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Langdon Customs And Excise Solutions Ltd Company Information for the year ended 31 December 2024
Directors
R White C J Hewlett S Mason S E Richardson M L White G L J Winstanley
Company Number
14230172 (England and Wales)
Registered Office
23 Victoria Street Windsor SL4 1HE England
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Langdon Customs And Excise Solutions Ltd Statement of financial position as at 31 December 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
4
37,420 
26,503 
Current assets
Debtors
5
198,342 
289,787 
Cash at bank and in hand
844,146 
358,932 
1,042,488 
648,719 
Creditors: amounts falling due within one year
6
(671,602)
(440,367)
Net current assets
370,886 
208,352 
Total assets less current liabilities
408,306 
234,855 
Creditors: amounts falling due after more than one year
7
(157,500)
(150,000)
Net assets
250,806 
84,855 
Capital and reserves
Called up share capital
134 
134 
Profit and loss account
250,672 
84,721 
Shareholders' funds
250,806 
84,855 
For the year ending 31 December 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 26 September 2025 and were signed on its behalf by
S Mason Director Company Registration No. 14230172
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Langdon Customs And Excise Solutions Ltd Notes to the Accounts for the year ended 31 December 2024
1
Statutory information
Langdon Customs And Excise Solutions Ltd is a private company, limited by shares, registered in England and Wales, registration number 14230172. The registered office is 23 Victoria Street, Windsor, SL4 1HE, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives: 20% Straight-Line
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 from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Taxation
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in the income statement, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. In this case, tax is recognised in other comprehensive income or directly in capital and reserves, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date. Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.
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Langdon Customs And Excise Solutions Ltd Notes to the Accounts for the year ended 31 December 2024
Judgements in applying accounting policies and key sources of estimation uncertainty
The preparation of financial statements in compliance with FRS 102 Section 1A requires the use of certain critical accounting estimates. It also requires management to exercise judgement in applying the company's accounting policies. In preparing these financial statements, the directors have made the following judgements: Determine whether there are indicators of impairment of the company's tangible fixed assets. Factors taken into consideration in reaching such a decision include the economic viability and expected future financial performance of the asset and where it is a component of a larger cash-generating unit, the viability and expected future performance of that unit.
4
Tangible fixed assets
Land & buildings 
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 January 2024
- 
8,899 
35,976 
44,875 
Additions
13,326 
1,373 
7,741 
22,440 
At 31 December 2024
13,326 
10,272 
43,717 
67,315 
Depreciation
At 1 January 2024
- 
3,487 
14,885 
18,372 
Charge for the year
1,999 
1,950 
7,574 
11,523 
At 31 December 2024
1,999 
5,437 
22,459 
29,895 
Net book value
At 31 December 2024
11,327 
4,835 
21,258 
37,420 
At 31 December 2023
- 
5,412 
21,091 
26,503 
5
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
Trade debtors
114,295 
168,771 
Accrued income and prepayments
50,272 
- 
Other debtors
33,775 
121,016 
198,342 
289,787 
6
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
VAT
89,013 
- 
Trade creditors
23,808 
3,192 
Taxes and social security
43,152 
79,546 
Other creditors
465,129 
357,629 
Accruals
50,500 
- 
671,602 
440,367 
7
Creditors: amounts falling due after more than one year
2024 
2023 
£ 
£ 
Other creditors
157,500 
150,000 
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Langdon Customs And Excise Solutions Ltd Notes to the Accounts for the year ended 31 December 2024
8
Average number of employees
During the year the average number of employees was 14 (2023: 14).
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