IRIS Accounts Production v26.1.0.640 14329284 director 1.10.24 30.9.25 30.9.25 false true false false true false iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh143292842024-09-30143292842025-09-30143292842024-10-012025-09-30143292842023-09-30143292842023-10-012024-09-30143292842024-09-3014329284ns15:EnglandWales2024-10-012025-09-3014329284ns14:PoundSterling2024-10-012025-09-3014329284ns10:Director12024-10-012025-09-3014329284ns10:PrivateLimitedCompanyLtd2024-10-012025-09-3014329284ns10:SmallEntities2024-10-012025-09-3014329284ns10:AuditExempt-NoAccountantsReport2024-10-012025-09-3014329284ns10:SmallCompaniesRegimeForDirectorsReport2024-10-012025-09-3014329284ns10:SmallCompaniesRegimeForAccounts2024-10-012025-09-3014329284ns10:FullAccounts2024-10-012025-09-3014329284ns5:CurrentFinancialInstruments2025-09-3014329284ns5:CurrentFinancialInstruments2024-09-3014329284ns5:ShareCapital2025-09-3014329284ns5:ShareCapital2024-09-3014329284ns5:RetainedEarningsAccumulatedLosses2025-09-3014329284ns5:RetainedEarningsAccumulatedLosses2024-09-3014329284ns10:RegisteredOffice2024-10-012025-09-3014329284ns5:WithinOneYearns5:CurrentFinancialInstruments2025-09-3014329284ns5:WithinOneYearns5:CurrentFinancialInstruments2024-09-3014329284ns10:Director112024-09-3014329284ns10:Director112023-09-3014329284ns10:Director112024-10-012025-09-3014329284ns10:Director112023-10-012024-09-3014329284ns10:Director112025-09-3014329284ns10:Director112024-09-30
REGISTERED NUMBER: 14329284 (England and Wales)

















BRUCE LANGLANDS & ASSOCIATES LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2025






BRUCE LANGLANDS & ASSOCIATES LIMITED (REGISTERED NUMBER: 14329284)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2025




Page

Balance Sheet 1

Notes to the Financial Statements 2


BRUCE LANGLANDS & ASSOCIATES LIMITED (REGISTERED NUMBER: 14329284)

BALANCE SHEET
30 SEPTEMBER 2025

2025 2024
Notes £    £   
CURRENT ASSETS
Debtors 4 23,136 42,353
Cash at bank 99 99
23,235 42,452
CREDITORS
Amounts falling due within one year 5 541 19,015
NET CURRENT ASSETS 22,694 23,437
TOTAL ASSETS LESS CURRENT
LIABILITIES
22,694
23,437

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 22,594 23,337
SHAREHOLDERS' FUNDS 22,694 23,437

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

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 Profit & Loss Account has not been delivered.

The financial statements were approved by the director and authorised for issue on 8 May 2026 and were signed by:





Mr B Langlands - Director


The notes form part of these financial statements

Page 1
BRUCE LANGLANDS & ASSOCIATES LIMITED (REGISTERED NUMBER: 14329284)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2025

1. STATUTORY INFORMATION

Bruce Langlands & Associates Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number: 14329284

Registered office: 7-8 Portmill Lane
Hitchin
Hertfordshire
SG5 1DJ

The presentation currency of the financial statements is the Pound Sterling (£).


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.

Going concern
The director has a reasonable expectation that the company will continue to operate for the foreseeable future and so these financial statements are prepared on the going concern basis.

Significant judgements and estimates
The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported for assets and liabilities as at the balance sheet date and the amounts reported for revenues and expenses during the year. However, the nature of estimation means that actual outcomes could differ from those estimates. In the Director's opinion, there are no significant judgements or key sources of estimation uncertainty.

Turnover
Turnover is derived from the provision of consultancy services and is recognised upon delivery to the customer. Turnover is recorded at the fair value of the consideration received or receivable, and excludes value added tax and rebates.

Financial instruments
The company only enters into basic financial instruments that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in non-puttable ordinary shares.

Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in the Profit and Loss Account.

Financial assets and liabilities are offset and the net amount reported in the Balance Sheet when there is an enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.


Page 2 continued...
BRUCE LANGLANDS & ASSOCIATES LIMITED (REGISTERED NUMBER: 14329284)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 SEPTEMBER 2025

2. ACCOUNTING POLICIES - continued
Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit & Loss Account, 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 1 (2024 - 1 ) .

4. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Other debtors 23,136 42,353

5. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Taxation and social security - 18,475
Other creditors 541 540
541 19,015

Page 3 continued...
BRUCE LANGLANDS & ASSOCIATES LIMITED (REGISTERED NUMBER: 14329284)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 SEPTEMBER 2025

6. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 30 September 2025 and 30 September 2024:

2025 2024
£    £   
Mr B Langlands
Balance outstanding at start of year 42,353 43,043
Amounts advanced 631 19,159
Amounts repaid (19,848 ) (19,849 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 23,136 42,353

During the period, interest has been charged on the loan at the HMRC official rate of interest totalling £631.

7. RELATED PARTY DISCLOSURES

At the balance sheet date, the director owed the company £23,136 (2024: £42,353).

Page 4