REGISTERED NUMBER: 04533246 (England and Wales)

Unaudited Financial Statements

for the Year Ended 30 September 2025

for

Langham Engineering Precision Limited

Page

Chartered accountants' report

1

Statement of financial position

2

to

3

Notes to the financial statements

4

to

7

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 Precision 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 Precision 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 Precision Limited and state those matters that we have agreed to state to the director of Langham Engineering Precision 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 Precision Limited and its director for our work or for this report.

It is your duty to ensure that Langham Engineering Precision 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 loss of Langham Engineering Precision Limited. You consider that Langham Engineering Precision 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 Precision 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.

Moore Thompson

22 St George's Street

Stamford

Lincolnshire

PE9 2BU

16 June 2026

Fixed assets

Tangible assets

5

439,045

425,284

Current assets

Stocks

20,809

43,000

Debtors

6

168,671

189,301

Cash at bank

271,621

288,738

461,101

521,039

Creditors

Amounts falling due within one year

7

80,315

89,550

Net current assets

380,786

431,489

Total assets less current liabilities

819,831

856,773

Provisions for liabilities

4,180

11,079

Net assets

815,651

845,694

Capital and reserves

Called up share capital

8

75

75

Capital redemption reserve

25

25

Retained earnings

815,551

845,594

Shareholders' funds

815,651

845,694

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 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 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 Income statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 16 June 2026 and were signed by:

Mrs A L Lissaman - Director

1.	Statutory information

Langham Engineering Precision 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:

04533246

Registered office:

Braddon House

Ashwell Road

Langham

Oakham

Rutland

LE15 7HT

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

2.	Statement of compliance

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.

3.	Accounting policies

Basis of preparing the financial statements

The financial statements have been prepared under the historical cost convention.

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

-

5% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

33% on reducing balance

Stocks

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

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.

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.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

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.

Going concern

The financial statements have been prepared on a going concern basis which assumes that the company will continue in operational existence for the foreseeable future. The validity of this assumption depends upon an improvement in the company's trading position and continued financial support from its directors, shareholders and related companies and partnerships. The financial statements do not include any adjustments that would arise if such support is not continuing.

4.	Employees and directors

The average number of employees during the year was 10 (2024 - 10 ) .

5.	Tangible fixed assets

Plant and

Motor

Computer

machinery

vehicles

equipment

Totals

£

£

£

£

Cost

At 1 October 2024

1,325,410

37,560

8,601

1,371,571

Additions

39,780

-

-

39,780

At 30 September 2025

1,365,190

37,560

8,601

1,411,351

Depreciation

At 1 October 2024

909,461

31,548

5,278

946,287

Charge for year

22,617

1,503

1,899

26,019

At 30 September 2025

932,078

33,051

7,177

972,306

Net book value

At 30 September 2025

433,112

4,509

1,424

439,045

At 30 September 2024

415,949

6,012

3,323

425,284

6.

Debtors: amounts falling due within one year

2025

2024

£

£

Trade debtors

146,561

137,963

Bad debt provision

(666

)

(666

)

Other debtors

5,000

5,000

Loan - Langham Engineering Ltd

5,130

5,130

Directors' loan accounts

6,765

36,143

Prepayments

5,881

5,731

168,671

189,301

7.

Creditors: amounts falling due within one year

2025

2024

£

£

Trade creditors

59,420

65,052

Social security and other taxes

4,636

4,221

VAT

12,549

14,881

Pension creditor

914

771

Accrued expenses

2,796

4,625

80,315

89,550

8.	Called up share capital

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

75

Ordinary

1

75

75

9.	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

£

£

Mrs A L Lissaman

Balance outstanding at start of year

36,143

513

Amounts advanced

622

35,630

Amounts repaid

(30,000

)

-

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

6,765

36,143