The Long Table Limited - Filleted accounts

Registered number

09849562

The Long Table Limited

Filleted Accounts

31 October 2025

The Long Table Limited
Registered number:		09849562
Balance Sheet
as at 31 October 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	4		133,262			110,088

Current assets
Stocks		3,875			3,200
Debtors	5	497,634			492,729
Cash at bank and in hand		92,160			144,806
		593,669			640,735

Creditors: amounts falling due within one year	6	(141,751)			(133,157)

Net current assets			451,918			507,578

Total assets less current liabilities			585,180			617,666

Creditors: amounts falling due after more than one year	7		(183)			(5,185)

Provisions for liabilities			(21,836)			(20,647)


Net assets			563,161			591,834

Capital and reserves
Called up share capital			102			102
Profit and loss account			563,059			591,732

Shareholders' funds			563,161			591,834

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




Mr S Stallard
Director
Approved by the board on 31 January 2026

The Long Table Limited
Notes to the Accounts
for the year ended 31 October 2025


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	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 sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.

	Intangible fixed assets
	Intangible fixed assets are measured at cost less accumulative amortisation and any accumulative impairment losses.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Leasehold land and buildings			10% reducing balance basis
	Plant and machinery			10% reducing balance basis
	Fixtures, fittings, tools and equipment			10% reducing balance basis
	Motor Vehicles			25% reducing balance basis

	Stocks
	Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.

	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.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

	Pensions
	Contributions to defined contribution plans are expensed in the period to which they relate.


2	Employees					2025		2024
Number							Number

	Average number of persons employed by the company					13		15


3	Intangible fixed assets							£
	Goodwill:

	Cost
	At 1 November 2024							11,000
	At 31 October 2025							11,000

	Amortisation
	At 1 November 2024							11,000
	At 31 October 2025							11,000

	Net book value
	At 31 October 2025							-

	Goodwill is being written off in equal annual instalments over its estimated economic life of 5 years.


4	Tangible fixed assets
		Land and buildings		Plant and machinery etc		Motor vehicles		Total
£			£		£		£
	Cost
	At 1 November 2024	1,418		173,709		39,578		214,705
	Additions	-		19,637		24,895		44,532
	Disposals	-		(1,330)		(5,500)		(6,830)
	At 31 October 2025	1,418		192,016		58,973		252,407

	Depreciation
	At 1 November 2024	-		73,875		30,742		104,617
	Charge for the year	-		11,947		8,106		20,053
	On disposals	-		(1,330)		(4,195)		(5,525)
	At 31 October 2025	-		84,492		34,653		119,145

	Net book value
	At 31 October 2025	1,418		107,524		24,320		133,262
	At 31 October 2024	1,418		99,834		8,836		110,088


5	Debtors					2025		2024
£							£

	Trade debtors					11,602		-
	Other debtors					486,032		492,729
						497,634		492,729

	Amounts due after more than one year included above					480,448		482,637


6	Creditors: amounts falling due within one year					2025		2024
£							£

	Bank loans and overdrafts					10,826		10,648
	Trade creditors					58,282		111,097
	Taxation and social security costs					53,833		9,839
	Other creditors					18,810		1,573
						141,751		133,157


7	Creditors: amounts falling due after one year					2025		2024
£							£

	Bank loans					183		5,185


8	Loans to directors
	Description and conditions	B/fwd	Paid		Repaid		C/fwd
£			£		£		£
	S J Stallard
	Interest charged at 2.25% APR. Repayable on demand	14,317		612		(14,929)		-

	J Glass
	Interest charged at 2.25% APR. Repayable on demand	14,317		612		(14,929)		-

		28,634		1,224		(29,858)		-


9	Related party transactions

	During the year the company made further advances of £10,766.12 in the form of expenses paid on their behalf, to a company which is wholly owned by both Directors and Shareholders. A total aggregate sum of £32,252.95 was repaid in the year and interest applied on the total outstanding balance of the loan at 5% APR.


10	Other information

	The Long Table Limited is a private company limited by shares and incorporated in England. Its registered office is:
	Unit 1 The Quarry
	Highertown
	Portscatho
	Truro
	TR2 5HP