REGISTERED NUMBER: 05013122 (England and Wales)

HELLIER LANGSTON LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

A D Crocker

A J Hellier

J P Webb

M Poplett

P Mattison

REGISTERED OFFICE:

Station House

North Street

Havant

Hampshire

PO9 1QU

REGISTERED NUMBER:

05013122 (England and Wales)

ACCOUNTANTS:

Morris Crocker

Chartered Accountants

Lake House

2 Port Way

Port Solent

Portsmouth

Hampshire

PO6 4TY

FIXED ASSETS

Intangible assets

4

410

5,335

Tangible assets

5

6,740

2,387

7,150

7,722

CURRENT ASSETS

Debtors

6

205,420

146,217

Cash at bank and in hand

556,412

635,558

761,832

781,775

CREDITORS

Amounts falling due within one year

7

385,762

369,300

NET CURRENT ASSETS

376,070

412,475

TOTAL ASSETS LESS CURRENT LIABILITIES

383,220

420,197

PROVISIONS FOR LIABILITIES

1,685

597

NET ASSETS

381,535

419,600

CAPITAL AND RESERVES

Called up share capital

750

750

Capital redemption reserve

250

250

Retained earnings

380,535

418,600

SHAREHOLDERS' FUNDS

381,535

419,600

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.

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 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.

The financial statements were approved by the Board of Directors and authorised for issue on 27 November 2025 and were signed on its behalf by:

A J Hellier - Director

A D Crocker - Director

M Poplett - Director

J P Webb - Director

P Mattison - Director

1.	STATUTORY INFORMATION

Hellier Langston Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover represents fees charged, taking into consideration amounts recoverable on contracts, excluding value added tax.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2004, is being amortised evenly over its estimated useful life of twenty years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off the cost less estimated residual value of each asset over its estimated useful life.

Fixtures and fittings

-

25% on cost

Computer equipment

-

33% on cost

Financial instruments

Debtors and cash at bank: Trade and other debtors are recognised at the settlement amount due after any trade discount offered. prepayments are valued at the amount prepaid net of any trade discounts due. Cash at bank and in hand includes cash on deposit or in a current account.

Creditors and provisions: Creditors and provisions are recognised where there is a present obligation resulting from a past event that will probably result in the transfer of economic benefits to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.

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.

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.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 12 (2024 - 10 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 April 2024

and 31 March 2025

98,500

AMORTISATION

At 1 April 2024

93,165

Amortisation for year

4,925

At 31 March 2025

98,090

NET BOOK VALUE

At 31 March 2025

410

At 31 March 2024

5,335

5.	TANGIBLE FIXED ASSETS

Fixtures

and

Computer

fittings

equipment

Totals

£

£

£

COST

At 1 April 2024

33,237

26,726

59,963

Additions

3,952

3,732

7,684

Disposals

-

(200

)

(200

)

At 31 March 2025

37,189

30,258

67,447

DEPRECIATION

At 1 April 2024

31,584

25,992

57,576

Charge for year

1,618

1,645

3,263

Eliminated on disposal

-

(132

)

(132

)

At 31 March 2025

33,202

27,505

60,707

NET BOOK VALUE

At 31 March 2025

3,987

2,753

6,740

At 31 March 2024

1,653

734

2,387

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

148,427

101,481

Amounts recoverable on contract

15,586

22,685

Other debtors

41,407

22,051

205,420

146,217

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

31,279

15,333

Amounts owed to group undertakings

63,022

81,004

Taxation and social security

194,770

183,868

Other creditors

96,691

89,095

385,762

369,300

8.	PARENT COMPANY

Hellier Langston Property Limited registered in England and Wales.

Registered office address is Station House, North Street, Havant, Hampshire, PO9 1QU.