| REGISTERED NUMBER: |
| Unaudited Financial Statements |
| for the Year Ended 30 September 2025 |
| for |
| Langham Engineering Limited |
| REGISTERED NUMBER: |
| Unaudited Financial Statements |
| for the Year Ended 30 September 2025 |
| for |
| Langham Engineering Limited |
| Langham Engineering Limited (Registered number: 01902005) |
| Contents of the Financial Statements |
| for the Year Ended 30 September 2025 |
| Page |
| Chartered accountants' report | 1 |
| Statement of financial position | 2 | to | 3 |
| Notes to the financial statements | 4 | to | 7 |
| Chartered Accountants' Report to the Director |
| on the Unaudited Financial Statements of |
| Langham Engineering Limited |
| The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Statement of financial position. Readers are cautioned that the Income statement and certain other primary statements and the Report of the director are not required to be filed with the Registrar of Companies. |
| In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Langham Engineering Limited for the year ended 30 September 2025 which comprise the Income statement, Statement of financial position, Statement of changes in equity and the related notes from the company's accounting records and from information and explanations you have given us. |
| As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance. |
| This report is made solely to the director of Langham Engineering Limited in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Langham Engineering Limited and state those matters that we have agreed to state to the director of Langham Engineering Limited in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Langham Engineering Limited and its director for our work or for this report. |
| It is your duty to ensure that Langham Engineering Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Langham Engineering Limited. You consider that Langham Engineering Limited is exempt from the statutory audit requirement for the year. |
| We have not been instructed to carry out an audit or a review of the financial statements of Langham Engineering Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements. |
| 22 St George's Street |
| Stamford |
| Lincolnshire |
| PE9 2BU |
| Langham Engineering Limited (Registered number: 01902005) |
| Statement of Financial Position |
| 30 September 2025 |
| 2025 | 2024 |
| Notes | £ | £ | £ | £ |
| Fixed assets |
| Tangible assets | 5 |
| Investment property | 6 |
| Current assets |
| Debtors | 7 |
| Cash at bank |
| Creditors |
| Amounts falling due within one year | 8 |
| Net current assets |
| Total assets less current liabilities |
| Provisions for liabilities |
| Net assets |
| Capital and reserves |
| Called up share capital | 9 |
| Fair value reserve | 10 |
| Retained earnings |
| Shareholders' funds |
| Langham Engineering Limited (Registered number: 01902005) |
| Statement of Financial Position - continued |
| 30 September 2025 |
| The director acknowledges her 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 were approved by the director and authorised for issue on |
| Langham Engineering Limited (Registered number: 01902005) |
| Notes to the Financial Statements |
| for the Year Ended 30 September 2025 |
| 1. | Statutory information |
| Langham Engineering Limited is a |
| Registered number: |
| Registered office: |
| The presentation currency of the financial statements is the Pound Sterling (£). |
| 2. | Statement of compliance |
| 3. | Accounting policies |
| Basis of preparing the 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 |
| Freehold property | - |
| Plant and machinery | - |
| Investment property |
| Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss. |
| 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 statement of financial position date. |
| Langham Engineering Limited (Registered number: 01902005) |
| Notes to the Financial Statements - continued |
| for the Year Ended 30 September 2025 |
| 3. | Accounting policies - continued |
| Deferred tax |
| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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. |
| Cash and cash equivalents |
| Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value. |
| Trade debtors |
| Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business. |
| Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables. |
| Trade creditors |
| Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities. |
| Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method. |
| Share Capital |
| Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis. |
| 4. | Employees and directors |
| The average number of employees during the year was |
| Langham Engineering Limited (Registered number: 01902005) |
| Notes to the Financial Statements - continued |
| for the Year Ended 30 September 2025 |
| 5. | Tangible fixed assets |
| Freehold | Plant and |
| property | machinery | Totals |
| £ | £ | £ |
| Cost |
| At 1 October 2024 |
| Disposals | ( |
) | ( |
) |
| At 30 September 2025 |
| Depreciation |
| At 1 October 2024 |
| Charge for year |
| Eliminated on disposal | ( |
) | ( |
) |
| At 30 September 2025 |
| Net book value |
| At 30 September 2025 |
| At 30 September 2024 |
| 6. | Investment property |
| Total |
| £ |
| Fair value |
| At 1 October 2024 |
| and 30 September 2025 |
| Net book value |
| At 30 September 2025 |
| At 30 September 2024 |
| The properties are now measured at fair value by the director and any gain or loss arising is charged to the profit and loss account. |
| There has been no valuation of investment property by an independent valuer. |
| 7. | Debtors: amounts falling due within one year |
| 2025 | 2024 |
| £ | £ |
| Other debtors | 3,024 | 3,024 |
| Other debtors - S455 tax | 31,274 | 31,274 |
| Loan to Executors of C R Williamson | 170,460 | 133,560 |
| Loan-Executors of C Williamson | 2,616 | 1,470 |
| Directors' loan accounts | 123,897 | 123,897 |
| Prepayments and accrued income | ( |
) |
| Prepayments |
| Langham Engineering Limited (Registered number: 01902005) |
| Notes to the Financial Statements - continued |
| for the Year Ended 30 September 2025 |
| 8. | Creditors: amounts falling due within one year |
| 2025 | 2024 |
| £ | £ |
| Corporation tax |
| Social security and other taxes |
| VAT | 340 | 650 |
| Other creditors |
| Accrued expenses |
| 9. | Called up share capital |
| Allotted, issued and fully paid: |
| Number: | Class: | Nominal | 2025 | 2024 |
| value: | £ | £ |
| Ordinary | 1 | 100 | 100 |
| 10. | Reserves |
| Fair |
| value |
| reserve |
| £ |
| At 1 October 2024 |
| and 30 September 2025 |
| 11. | 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 |
| £ | £ |
| Balance outstanding at start of year |
| Amounts repaid |
| Amounts written off | - | - |
| Amounts waived | - | - |
| Balance outstanding at end of year |