Long Walk C&G Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—4

Registered number: SC706900

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		1,248		2,208

			1,248		2,208
CURRENT ASSETS
Stocks	5	4,560		4,560
Debtors	6	6,865		1,899
Cash at bank and in hand		1,704		1,646

		13,129		8,105
Creditors: Amounts Falling Due Within One Year	7	(68,930 )		(18,270 )

NET CURRENT ASSETS (LIABILITIES)			(55,801 )		(10,165 )

TOTAL ASSETS LESS CURRENT LIABILITIES			(54,553 )		(7,957 )

NET LIABILITIES			(54,553 )		(7,957 )

CAPITAL AND RESERVES
Called up share capital	8		100		100
Profit and Loss Account			(54,653 )		(8,057 )

SHAREHOLDERS' FUNDS			(54,553)		(7,957)

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Long Walk C&G Limited

Balance Sheet (continued)

As At 31 August 2025

For the year ending 31 August 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.

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

G J Winchester

Director

6th May 2026

The notes on pages 3 to 4 form part of these financial statements.

1. General Information

Long Walk C&G Limited is a private company, limited by shares, incorporated in Scotland, registered number SC706900 . The registered office is 5 Carden Place, Aberdeen, AB10 1UT.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Going Concern Disclosure

The directors have identified material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern, however, the going concern basis remains appropriate.

2.3. Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value

added tax and other sales taxes.

2.4. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if

held under a finance lease, over the lease term, whichever is the shorter:

Plant & Machinery

straight line over 4 years

2.5. Leasing and Hire Purchase Contracts

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

2.6. Stocks and Work in Progress

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow

moving items.

2.7. Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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. Average Number of Employees

Average number of employees, including directors, during the period was NIL (2024: NIL)

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Long Walk C&G Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 August 2025

4. Tangible Assets

	Plant & Machinery
	£
Cost
As at 1 September 2024	3,839

As at 31 August 2025	3,839

Depreciation
As at 1 September 2024	1,631
Provided during the period	960

As at 31 August 2025	2,591

Net Book Value
As at 31 August 2025	1,248

As at 1 September 2024	2,208

5. Stocks

	2025	2024
	£	£
Stock	4,560	4,560

6. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	4,631	1,381
Amounts owed by participating interests	1,529	-
Other debtors	705	518

	6,865	1,899

7. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	809	808
Other creditors	65,328	17,462
Taxation and social security	2,793	-

	68,930	18,270

8. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	100	100

9. Ultimate Controlling Party

The company's ultimate controlling party are the directors .

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