Longshore Developments Ltd - Accounts to registrar (filleted)

REGISTERED NUMBER: 08494378 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 APRIL 2025

FOR

LONGSHORE DEVELOPMENTS LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

R R Hunt

D J Hunt

REGISTERED OFFICE:

18 High West Street

Dorchester

Dorset

DT1 1UW

REGISTERED NUMBER:

08494378 (England and Wales)

ACCOUNTANTS:

Pugsley Revill

18 High West Street

Dorchester

Dorset

DT1 1UW

FIXED ASSETS

Tangible assets

4

33,023

107,171

Investments

5

100

33,123

107,271

CURRENT ASSETS

Debtors

6

2,217,565

2,231,374

Cash at bank

7,790

1,785

2,225,355

2,233,159

CREDITORS

Amounts falling due within one year

7

817,042

839,920

NET CURRENT ASSETS

1,408,313

1,393,239

TOTAL ASSETS LESS CURRENT
LIABILITIES

1,441,436

1,500,510

CREDITORS

Amounts falling due after more than one
year

8

(782

)

(10,833

)

PROVISIONS FOR LIABILITIES

9

(8,256

)

(26,793

)

NET ASSETS

1,432,398

1,462,884

CAPITAL AND RESERVES

Called up share capital

10

100

Retained earnings

1,432,298

1,462,784

SHAREHOLDERS' FUNDS

1,432,398

1,462,884

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 1 December 2025 and were signed on its behalf by:

D J Hunt - Director

1.	STATUTORY INFORMATION

Longshore Developments Ltd 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.

Preparation of consolidated financial statements

The financial statements contain information about Longshore Developments Ltd as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

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

Plant and machinery

-

20% on reducing balance

Display furniture and equipment

-

20% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer and office equipment

-

25% on reducing balance

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Display

Computer

furniture

and

Plant and

and

Motor

office

machinery

equipment

vehicles

equipment

Totals

£

COST

At 1 May 2024

26,099

6,391

134,911

6,386

173,787

Disposals

-

(92,786

)

-

(92,786

)

At 30 April 2025

26,099

6,391

42,125

6,386

81,001

DEPRECIATION

At 1 May 2024

17,934

4,815

39,526

4,341

66,616

Charge for year

1,633

315

7,898

511

10,357

Eliminated on disposal

-

(28,995

)

-

(28,995

)

At 30 April 2025

19,567

5,130

18,429

4,852

47,978

NET BOOK VALUE

At 30 April 2025

6,532

1,261

23,696

1,534

33,023

At 30 April 2024

8,165

1,576

95,385

2,045

107,171

5.	FIXED ASSET INVESTMENTS

Shares in

group

undertakings

£

COST

At 1 May 2024

and 30 April 2025

100

NET BOOK VALUE

At 30 April 2025

100

At 30 April 2024

100

Longshore Developments Ltd owns all the issued share capital of Hunts Coffee Creamers Ltd.This company has not commenced trading

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

Amounts owed by group undertakings

2,213,995

2,216,827

Other debtors

3,570

3,606

Corporation tax

-

10,941

2,217,565

2,231,374

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

Bank loans and overdrafts

10,051

10,000

Corporation tax

6,508

-

Other creditors

185,887

138,447

Directors' loan accounts

613,336

690,033

Accrued expenses

1,260

1,440

817,042

839,920

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN
ONE YEAR

2025

2024

£

Bank loans - 1-2 years

825

10,000

Bank loans - 2-5 years

(43

)

833

782

10,833

9.	PROVISIONS FOR LIABILITIES

2025

2024

£

Deferred tax

8,256

26,793

Deferred

tax

£

Balance at 1 May 2024

26,793

Credit to Statement of Income and Retained Earnings during year

(18,537

)

Balance at 30 April 2025

8,256

10.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

100

Ordinary

£1

100

11.	ULTIMATE CONTROLLING PARTY

The controlling party is Sienoma Limited.