Sarah Langslow Limited

	Page
Balance Sheet	1
Notes to the Financial Statements	2—3

Registered number: 12513338

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		80		277

			80		277
CURRENT ASSETS
Debtors		7,958		9,518
Cash at bank and in hand		26,339		11,606

		34,297		21,124
Creditors: Amounts Falling Due Within One Year		(34,355 )		(17,737 )

NET CURRENT ASSETS (LIABILITIES)			(58 )		3,387

TOTAL ASSETS LESS CURRENT LIABILITIES			22		3,664

NET ASSETS			22		3,664

CAPITAL AND RESERVES
Called up share capital	5		1		1
Profit and Loss Account			21		3,663

SHAREHOLDERS' FUNDS			22		3,664

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.

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

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

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Sarah Langslow

Director

24/12/2025

The notes on pages 2 to 3 form part of these financial statements.

1. General Information

Sarah Langslow Limited is a private company, limited by shares, incorporated in England & Wales, registered number 12513338 . The registered office is 85 Great Portland Street, First Floor, London, W1W 7LT.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

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

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Fixtures & Fittings	3 years
Computer Equipment	3 years

2.4. Foreign Currencies

Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.

2.5. Taxation

Income tax expense represents the sum of the tax currently payable.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and 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 end of the reporting period.

Current tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current tax is also recognised in other comprehensive income or directly in equity respectively.

3. Average Number of Employees

Average number of employees, including directors, during the year was:

	2025	2024
Sales, marketing and distribution	1	1

	1	1

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Sarah Langslow Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

4. Tangible Assets

	Fixtures & Fittings	Computer Equipment	Total
	£	£	£
Cost
As at 1 April 2024	71	1,261	1,332
Additions	120	-	120

As at 31 March 2025	191	1,261	1,452

Depreciation
As at 1 April 2024	71	984	1,055
Provided during the period	40	277	317

As at 31 March 2025	111	1,261	1,372

Net Book Value
As at 31 March 2025	80	-	80

As at 1 April 2024	-	277	277

5. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	1	1

6. Additional note to the accounts

Debtors

Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

Creditors

Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

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