1 May 2024 false No description of principal activity Taxfiler 2024.6 SC730527 business:PrivateLimitedCompanyLtd 2024-05-01 2025-04-30 SC730527 2024-04-30 SC730527 2024-05-01 2025-04-30 SC730527 business:AuditExemptWithAccountantsReport 2024-05-01 2025-04-30 SC730527 business:FilletedAccounts 2024-05-01 2025-04-30 SC730527 2025-04-30 SC730527 business:Director1 2024-05-01 2025-04-30 SC730527 business:Director2 2024-05-01 2025-04-30 SC730527 business:RegisteredOffice 2024-05-01 2025-04-30 SC730527 2024-04-30 SC730527 core:WithinOneYear 2025-04-30 SC730527 core:WithinOneYear 2024-04-30 SC730527 core:AfterOneYear 2025-04-30 SC730527 core:AfterOneYear 2024-04-30 SC730527 core:ShareCapital core:PreviouslyStatedAmount 2025-04-30 SC730527 core:ShareCapital core:PreviouslyStatedAmount 2024-04-30 SC730527 core:RetainedEarningsAccumulatedLosses core:PreviouslyStatedAmount 2025-04-30 SC730527 core:RetainedEarningsAccumulatedLosses core:PreviouslyStatedAmount 2024-04-30 SC730527 core:PreviouslyStatedAmount 2025-04-30 SC730527 core:PreviouslyStatedAmount 2024-04-30 SC730527 business:SmallEntities 2024-05-01 2025-04-30 SC730527 countries:Scotland 2024-05-01 2025-04-30 SC730527 core:LandBuildings 2024-05-01 2025-04-30 SC730527 core:LandBuildings 2024-04-30 SC730527 core:LandBuildings 2025-04-30 SC730527 2023-05-01 2024-04-30 iso4217:GBP xbrli:pure
Company Registration No. SC730527 (Scotland)
A B LANGDON LTD Unaudited accounts for the year ended 30 April 2025
A B LANGDON LTD Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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A B LANGDON LTD Company Information for the year ended 30 April 2025
Directors
John Innes Argo Kirsteen Ann Argo
Company Number
SC730527 (Scotland)
Registered Office
7 ORCHARD BRAE ABERFELDY PH15 2BF SCOTLAND
Accountants
Oak Team Associates Limited Clyde Offices 48 West George Street Glasgow G2 1BP
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A B LANGDON LTD Statement of financial position as at 30 April 2025
2025
2024
Notes
£
£
Fixed assets
Tangible assets
4
373,290
381,100
Current assets
Cash at bank and in hand
5,757
2,661
Creditors: amounts falling due within one year
5
(6,211)
(6,653)
Net current liabilities
(454)
(3,992)
Total assets less current liabilities
372,836
377,108
Creditors: amounts falling due after more than one year
6
(398,714)
(388,647)
Net liabilities
(25,878)
(11,539)
Capital and reserves
Called up share capital
2
2
Profit and loss account
(25,880)
(11,541)
Shareholders' funds
(25,878)
(11,539)
For the year ending 30 April 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 8 January 2026 and were signed on its behalf by
John Innes Argo Director Company Registration No. SC730527
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A B LANGDON LTD Notes to the Accounts for the year ended 30 April 2025
1
Statutory information
A B LANGDON LTD is a private company, limited by shares, registered in Scotland, registration number SC730527. The registered office is 7 ORCHARD BRAE, ABERFELDY, PH15 2BF, SCOTLAND.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Land & buildings
Static caravan depreciated at 10% on a straight line basis
4
Tangible fixed assets
Land & buildings
£
Cost or valuation
At cost
At 1 May 2024
396,720
At 30 April 2025
396,720
Depreciation
At 1 May 2024
15,620
Charge for the year
7,810
At 30 April 2025
23,430
Net book value
At 30 April 2025
373,290
At 30 April 2024
381,100
5
Creditors: amounts falling due within one year
2025
2024
£
£
Obligations under finance leases and hire purchase contracts
5,311
5,753
Other creditors
900
900
6,211
6,653
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A B LANGDON LTD Notes to the Accounts for the year ended 30 April 2025
6
Creditors: amounts falling due after more than one year
2025
2024
£
£
Bank loans
213,782
213,782
Obligations under finance leases and hire purchase contracts
34,078
38,947
Amounts owed to group undertakings and other participating interests
120,000
120,000
Loans from directors
30,854
15,918
398,714
388,647
7
Average number of employees
During the year the average number of employees was 0 (2024: 0).
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