Registration number: 05904263

L Townend Limited

Contents

Company Information	1
Directors' Report	2
Balance Sheet	3 to 4
Notes to the Unaudited Financial Statements	5 to 8

L Townend Limited

Company Information





 

Directors

Ms Kathryn Pullar Mr Richard Townend Mr Billy Russel Townend

Company secretary

Mrs Margaret Townend

Registered office

Bottoms Mill Woodhead Road Holmfirth West Yorkshire HD9 2PU

Accountants

D & A Hill 18 T8 9 Brooke's Mill Armitage Bridge Huddersfield HD4 7NR

L Townend Limited

Directors' Report
for the Year Ended 31 August 2025

The directors present their report and the financial statements for the year ended 31 August 2025.

Directors of the company

The directors who held office during the year were as follows:

Ms Kathryn Pullar

Mr Richard Townend

Mr Billy Russel Townend

Principal activity

The principal activity of the company is commercial vehicle body building.

Small companies provision statement

This report has been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

Approved and authorised by the Board on 26 September 2025 and signed on its behalf by:
 

......................................... Mr Richard Townend Director

L Townend Limited

(Registration number: 05904263 )
Balance Sheet as at 31 August 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	4	295,185	255,020
Current assets
Stocks	5	52,795	103,720
Debtors	6	140,070	181,428
Cash at bank and in hand		459,226	277,855
		652,091	563,003
Creditors: Amounts falling due within one year	7	(199,224)	(277,140)
Net current assets		452,867	285,863
Net assets		748,052	540,883
Capital and reserves
Called up share capital	8	2	2
Retained earnings		748,050	540,881
Shareholders' funds		748,052	540,883

For the financial year ending 31 August 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 26 September 2025 and signed on its behalf by:
 

L Townend Limited

(Registration number: 05904263 )
Balance Sheet as at 31 August 2025

......................................... Mr Richard Townend Director

L Townend Limited

Notes to the Unaudited Financial Statements
for the Year Ended 31 August 2025

1	General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
Bottoms Mill
Woodhead Road
Holmfirth
West Yorkshire
HD9 2PU
United Kingdom

These financial statements were authorised for issue by the Board on 26 September 2025.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Going concern

The financial statements have been prepared on a going concern basis.

Turnover

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

L Townend Limited

Notes to the Unaudited Financial Statements
for the Year Ended 31 August 2025

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Improvements to property	10% on reducing balance
Plant and machinery	20% on reducing balance
Motor vehicles	25% on reducing balance
Office equipment	25% on reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 11 (2024 - 9).

L Townend Limited

Notes to the Unaudited Financial Statements
for the Year Ended 31 August 2025

4	Tangible assets

	Improvements to property £	Plant and machinery £	Office equipment £	Motor vehicles  £
Cost or valuation
At 1 September 2024	34,466	298,238	7,898	337,132
Additions	23,885	4,942	1,808	112,842
Disposals	-	-	-	(180,674)
At 31 August 2025	58,351	303,180	9,706	269,300
Depreciation
At 1 September 2024	15,960	179,940	6,028	220,786
Charge for the year	4,239	24,648	920	51,894
Eliminated on disposal	-	-	-	(159,063)
At 31 August 2025	20,199	204,588	6,948	113,617
Carrying amount
At 31 August 2025	38,152	98,592	2,758	155,683
At 31 August 2024	18,506	118,298	1,870	116,346

	Total £
Cost or valuation
At 1 September 2024	677,734
Additions	143,477
Disposals	(180,674)
At 31 August 2025	640,537
Depreciation
At 1 September 2024	422,714
Charge for the year	81,701
Eliminated on disposal	(159,063)
At 31 August 2025	345,352
Carrying amount
At 31 August 2025	295,185
At 31 August 2024	255,020

L Townend Limited

Notes to the Unaudited Financial Statements
for the Year Ended 31 August 2025

5

Stocks

	2025 £	2024 £
Work in progress	51,045	101,620
Other inventories	1,750	2,100
	52,795	103,720

6

Debtors

Current	2025 £	2024 £
Trade debtors	118,127	159,545
Prepayments	21,753	21,693
Other debtors	190	190
	140,070	181,428

7

Creditors

Creditors: amounts falling due within one year

	2025 £	2024 £
Due within one year
Trade creditors	82,392	188,538
Taxation and social security	106,008	82,542
Accruals and deferred income	4,269	3,855
Other creditors	6,555	2,205
	199,224	277,140