Reymond Langton Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 09903330

Reymond Langton Limited

Filleted Unaudited Financial Statements

31 March 2025

Reymond Langton Limited

Financial Statements

Year ended 31 March 2025

Contents	Page

Balance sheet	1

Notes to the financial statements	2

Reymond Langton Limited

Balance Sheet

31 March 2025

	2025		2024
Note	£	£	£	£

Fixed assets

Tangible assets	4		120,848		324,863

Current assets

Debtors	5	165,188	270,128
Cash at bank and in hand		1,121,820	1,155,544
		------------	------------
		1,287,008	1,425,672

Creditors: amounts falling due within one year	6	( 1,018,798)		( 470,197)
		------------		------------
Net current assets			268,210		955,475
			---------		------------
Total assets less current liabilities			389,058		1,280,338
			---------		------------
Net assets			389,058		1,280,338
			---------		------------

Capital and reserves

Called up share capital	3	3
Profit and loss account	389,055	1,280,335
	---------	------------
Shareholders funds	389,058	1,280,338
	---------	------------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the profit and loss account has not been delivered.

For the year ending 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 financial statements for the year in question in accordance with section 476 ;

- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

These financial statements were approved by the board of directors and authorised for issue on 18 December 2025 , and are signed on behalf of the board by:

Ms P Reymond

Director

Company registration number: 09903330

Reymond Langton Limited

Notes to the Financial Statements

Year ended 31 March 2025

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 6 Corunna Court, Corunna Road, Warwick, CV34 5HQ.

2. Statement of compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of investment properties measured at fair value through profit or loss and in sterling, which is the functional currency of the entity.

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, stated net of discounts and of Value Added Tax.

Income tax

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Current tax is recognised on taxable profit for the current and past periods. Deferred tax is recognised in respect of all timing differences at the reporting date.

Foreign currencies

Foreign currency transactions are initially recorded in the functional currency, by applying the spot exchange rate as at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are translated at the exchange rate ruling at the reporting date, with any gains or losses being taken to the profit and loss account.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

Investment property

Investment property is initially recorded at cost, which includes purchase price and any directly attributable expenditure. Investment property is revalued to its fair value at each reporting date and any changes in fair value are recognised in profit or loss.

4. Tangible assets

	Freehold property
	£
Cost
At 1 April 2024	324,863
Disposals	( 199,795)
	---------
At 31 March 2025	125,068
	---------
Depreciation
At 1 April 2024	–
Impairment losses	4,220
	---------
At 31 March 2025	4,220
	---------
Carrying amount
At 31 March 2025	120,848
	---------
At 31 March 2024	324,863
	---------

Included within the above is investment property as follows:

	£
At 1 April 2024	324,863
Fair value adjustments	( 4,220)
Disposals	( 199,795)
	---------
At 31 March 2025	120,848
	---------

The investment property fair value was appraised by the directors at 31 March 2025. In their opinion open market value is £120,847.

5. Debtors

	2025	2024
	£	£
Trade debtors	148,440	220,615
Other debtors	16,748	49,513
	---------	---------
	165,188	270,128
	---------	---------

6. Creditors: amounts falling due within one year

	2025	2024
	£	£
Corporation tax	–	80,192
Social security and other taxes	61,449	–
Other creditors	957,349	390,005
	------------	---------
	1,018,798	470,197
	------------	---------