Marshall Langston Limited

Marshall Langston Limited
Contents Page
For the year ended 31 March 2025

Statement of financial position	1
Notes to the financial statements	2

Registered Number: 00871097 Marshall Langston Limited
Statement of Financial Position
As at 31 March 2025

	Notes	2025 £	2024 £
Fixed assets
Tangible fixed assets	3	-	1,023,024
		-	1,023,024
Current assets
Stocks		-	29,430
Debtors: amounts falling due within one year		6,480	75,531
Cash at bank and in hand		1,074,313	(27,707)
		1,080,793	77,254
Creditors: amount falling due within one year		(218,130)	(213,217)
Net current assets		862,663	(135,963)

Total assets less current liabilities		862,663	887,061
Creditors: amount falling due after more than one year		-	(3,200)
Net assets		862,663	883,861

Capital and reserves
Called up share capital	4	20,000	20,000
Revaluation Reserves		-	581,450
Profit and loss account		842,663	282,411
Shareholders' funds		862,663	883,861

For the year ended 31 March 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.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

These 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 to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved by the board of directors on 06 October 2025 and were signed on its behalf by:

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Kevin Langston
Director

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Neville Langston
Director

1

Marshall Langston Limited
Notes to the Abridged Financial Statements
For the year ended 31 March 2025

General Information

Marshall Langston Limited is a private company, limited by shares, registered in England and Wales, registration number 00871097, registration address Marlan House, Lower Tuffley Lane, Tuffley, Gloucester, Gloucester, GL2 5DT.

The presentation currency is £ sterling.

1.

Accounting policies

Significant accounting policies

The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard)

Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

Taxation

Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted

Tangible fixed assets

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Land and buildings were revalued on 27 March 2019 by Gooch & Burley Limited. The original cost of the land and buildings were £437,840 and the revaluation cost is £1,200,000 at market value.

Fixtures and Fittings	33% Straight Line
Land and Buildings	0% Straight Line
Plant and Machinery	20% Straight Line
Motor Vehicles	25% Reducing Balance

2.	Average number of employees Average number of employees during the year was 3 (2024 : 8).

3.

Tangible fixed assets

Cost or valuation	Land and Buildings	Plant and Machinery	Motor Vehicles	Fixtures and Fittings	Total
	£	£	£	£	£
At 01 April 2024	1,200,000	421,919	80,047	50,584	1,752,550
Additions	-	-	-	-	-
Disposals	(1,200,000)	(421,919)	(80,047)	(50,584)	(1,752,550)
At 31 March 2025	-	-	-	-	-
Depreciation
At 01 April 2024	207,117	413,876	57,976	50,557	729,526
Charge for year	-	-	-	-	-
On disposals	(207,117)	(413,876)	(57,976)	(50,557)	(729,526)
At 31 March 2025	-	-	-	-	-
Net book values
Closing balance as at 31 March 2025	-	-	-	-	-
Opening balance as at 01 April 2024	992,883	8,043	22,071	27	1,023,024

4.

Share Capital

Allotted, called up and fully paid	2025 £		2024 £
20,000 Class A shares of £1.00 each	20,000		20,000
	20,000		20,000

2

Registered Number: 00871097
England and Wales
Abridged Accounts

for the year ended 31 March 2025
for
MARSHALL LANGSTON LIMITED