Company Registration No. 09787805 (England and Wales)
BILL LONGLAND'S ENGINEERING SERVICES LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2025
PAGES FOR FILING WITH REGISTRAR
BILL LONGLAND'S ENGINEERING SERVICES LIMITED
COMPANY INFORMATION
Director
Mr W Longland
Company number
09787805
Registered office
21 Bampton Street
Tiverton
Devon
EX16 6AA
Accountants
Apsleys Chartered Accountants
21 Bampton Street
Tiverton
Devon
EX16 6AA
Business address
Little Barton
Ford Road
Bampton
Tiverton
Devon
EX16 9LW
BILL LONGLAND'S ENGINEERING SERVICES LIMITED
CONTENTS
Page
Balance sheet
1
Notes to the financial statements
2 - 5
BILL LONGLAND'S ENGINEERING SERVICES LIMITED
BALANCE SHEET
AS AT
30 SEPTEMBER 2025
30 September 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
3
30,937
3,939
Current assets
Debtors
4
-
0
1,440
Cash at bank and in hand
351,209
312,682
351,209
314,122
Creditors: amounts falling due within one year
5
(20,672)
(5,364)
Net current assets
330,537
308,758
Total assets less current liabilities
361,474
312,697
Capital and reserves
Called up share capital
6
1
1
Profit and loss reserves
361,473
312,696
Total equity
361,474
312,697

The director of the company have elected not to include a copy of the profit and loss account within the financial statements.true

For the financial year ended 30 September 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.

T he member has not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and signed by the director and authorised for issue on 30 October 2025
Mr W Longland
Director
Company Registration No. 09787805
BILL LONGLAND'S ENGINEERING SERVICES LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2025
- 2 -
1
Accounting policies
Company information

Bill Longland's Engineering Services Limited is a private company limited by shares incorporated in England and Wales within the United Kingdom.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. 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.

1.2
Turnover

Turnover is recognised at the fair value of the consideration received or receivable for services provided in the normal course of business, and is shown net of VAT under the flat rate scheme.

Revenue from contracts for the provision of professional services is recognised by reference to the stage of completion when the stage of completion, costs incurred and costs to complete can be estimated reliably. The stage of completion is calculated by comparing costs incurred, mainly in relation to contractual hourly staff rates, as a proportion of total costs. Where the outcome cannot be estimated reliably, revenue is recognised only to the extent of the expenses recognised that are recoverable.

1.3
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cos t, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost of assets less their residual values over their useful lives on the following bases:

Fixtures, fittings & equipment
15% Reducing balance
Computer equipment
3 Year straight line
Motor vehicles
25% reducing balance

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.4
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts.

1.5
Financial instruments

Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses.

BILL LONGLAND'S ENGINEERING SERVICES LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2025
1
Accounting policies
(Continued)
- 3 -
1.6
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

Deferred tax

Deferred taxation is provided on the liability method to take account of timing differences between the treatment of certain items for accounts purposes and their treatment for tax purposes.

1.7
Employee benefits

The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

1.8
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was 1 (2024 - 1).

BILL LONGLAND'S ENGINEERING SERVICES LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2025
- 4 -
3
Tangible fixed assets
Fixtures, fittings & equipment
Computer equipment
Motor vehicles
Total
£
£
£
£
Cost
At 1 October 2024
292
1,054
21,131
22,477
Additions
-
0
-
0
41,047
41,047
Disposals
-
0
-
0
(21,131)
(21,131)
At 30 September 2025
292
1,054
41,047
42,393
Depreciation and impairment
At 1 October 2024
113
1,054
17,371
18,538
Depreciation charged in the year
27
-
0
10,262
10,289
Eliminated in respect of disposals
-
0
-
0
(17,371)
(17,371)
At 30 September 2025
140
1,054
10,262
11,456
Carrying amount
At 30 September 2025
152
-
0
30,785
30,937
At 30 September 2024
179
-
0
3,760
3,939
4
Debtors
2025
2024
Amounts falling due within one year:
£
£
Other debtors
-
0
486
Prepayments and accrued income
-
0
954
-
1,440
5
Creditors: amounts falling due within one year
2025
2024
£
£
Corporation tax
15,815
3,539
Other taxation and social security
2,940
20
Other creditors
987
835
Accruals and deferred income
930
970
20,672
5,364
BILL LONGLAND'S ENGINEERING SERVICES LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2025
- 5 -
6
Called up share capital
2025
2024
£
£
Ordinary share capital
Issued and fully paid
1 Ordinary share of £1 each
1
1
2025-09-30 2024-10-01 false false false 03 November 2025 CCH Software CCH Accounts Production 2025.100 Engineering support Mr W Longland 09787805 2024-10-01 2025-09-30 09787805 bus:Director1 2024-10-01 2025-09-30 09787805 bus:RegisteredOffice 2024-10-01 2025-09-30 09787805 2025-09-30 09787805 2024-09-30 09787805 core:FurnitureFittings 2025-09-30 09787805 core:ComputerEquipment 2025-09-30 09787805 core:MotorVehicles 2025-09-30 09787805 core:FurnitureFittings 2024-09-30 09787805 core:ComputerEquipment 2024-09-30 09787805 core:MotorVehicles 2024-09-30 09787805 core:CurrentFinancialInstruments 2025-09-30 09787805 core:CurrentFinancialInstruments 2024-09-30 09787805 core:ShareCapital 2025-09-30 09787805 core:ShareCapital 2024-09-30 09787805 core:RetainedEarningsAccumulatedLosses 2025-09-30 09787805 core:RetainedEarningsAccumulatedLosses 2024-09-30 09787805 core:ShareCapitalOrdinaryShareClass1 2025-09-30 09787805 core:ShareCapitalOrdinaryShareClass1 2024-09-30 09787805 core:FurnitureFittings 2024-10-01 2025-09-30 09787805 core:ComputerEquipment 2024-10-01 2025-09-30 09787805 core:MotorVehicles 2024-10-01 2025-09-30 09787805 2023-10-01 2024-09-30 09787805 core:FurnitureFittings 2024-09-30 09787805 core:ComputerEquipment 2024-09-30 09787805 core:MotorVehicles 2024-09-30 09787805 2024-09-30 09787805 bus:PrivateLimitedCompanyLtd 2024-10-01 2025-09-30 09787805 bus:FRS102 2024-10-01 2025-09-30 09787805 bus:AuditExemptWithAccountantsReport 2024-10-01 2025-09-30 09787805 bus:SmallCompaniesRegimeForAccounts 2024-10-01 2025-09-30 09787805 bus:FullAccounts 2024-10-01 2025-09-30 xbrli:pure xbrli:shares iso4217:GBP