Longsands Clothing Ltd 31/07/2025 iXBRL

Company registration number: 08615460

Longsands Clothing Ltd

Unaudited abridged financial statements

31 July 2025

Longsands Clothing Ltd

Contents

Directors and other information

Directors report

Accountants report

Abridged statement of comprehensive income

Abridged statement of financial position

Statement of changes in equity

Notes to the financial statements

Longsands Clothing Ltd

Directors and other information


	Directors	John Armstrong
		Andrew Dark
		Holly Dark
		James Dark


	Company number	08615460


	Registered office	Unit 7 Strand Business Centre
		Mylord Crescent Camperdown Industrial Estate
		Newcastle upon Tyne
		NE12 5UJ


	Business address	4 Albion Road
		North Shields
		NE30 2RJ


	Accountants	T R Dixon & Co Ltd
		Chartered Certified Accountants
		Statutory Auditors
		1A Dinsdale Place
		Jesmond
		Newcastle upon Tyne
		NE2 1BD




	Bankers	HSBC

Longsands Clothing Ltd

Directors report

Year ended 31 July 2025

The directors present their report and the unaudited financial statements of the company for the year ended 31 July 2025.

Directors

The directors who served the company during the year were as follows:


John Armstrong
Andrew Dark
Holly Dark
James Dark

Small company provisions

This report has been prepared in accordance with the provisions applicable to companies entitled to the small companies exemption.

This report was approved by the board of directors on 31 July 2026 and signed on behalf of the board by:

John Armstrong

Director

Longsands Clothing Ltd

Report to the board of directors on the preparation of the

unaudited statutory financial statements of Longsands Clothing Ltd

Year ended 31 July 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Longsands Clothing Ltd for the year ended 31 July 2025 which comprise the abridged statement of comprehensive income, abridged statement of financial position, statement of changes in equity and related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Association of Chartered Certified Accountants , we are subject to its ethical and other professional requirements.

This report is made solely to the board of directors of Longsands Clothing Ltd, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the financial statements of Longsands Clothing Ltd and state those matters that we have agreed to state to the board of directors of Longsands Clothing Ltd as a body, in this report in accordance with the ACCA. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Longsands Clothing Ltd and its board of directors as a body for our work or for this report.

It is your duty to ensure that Longsands Clothing Ltd 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 Longsands Clothing Ltd. You consider that Longsands Clothing Ltd 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 Longsands Clothing Ltd. 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.

T R Dixon & Co Ltd

Chartered Certified Accountants

Statutory Auditors

1A Dinsdale Place

Jesmond

Newcastle upon Tyne

NE2 1BD

31 July 2026

Longsands Clothing Ltd

Abridged statement of comprehensive income

Year ended 31 July 2025

		2025	2024
	Note	£	£

Gross profit		98,243	207,127

Administrative expenses		( 146,990)	( 242,621)
		_______	_______
Operating loss		( 48,747)	( 35,494)

Interest payable and similar expenses		67	( 476)
		_______	_______
Loss before taxation	5	( 48,680)	( 35,970)

Tax on loss		-	-
		_______	_______
Loss for the financial year and total comprehensive income		( 48,680)	( 35,970)
		_______	_______

All the activities of the company are from continuing operations.

Longsands Clothing Ltd

Abridged statement of financial position

31 July 2025

		2025		2024
	Note	£	£	£	£

Fixed assets
Tangible assets	6	191		9,436
		_______		_______
			191		9,436

Current assets
Stocks		8,551		17,488
Debtors		2,734		8,908
Cash at bank and in hand		7,444		5,721
		_______		_______
		18,729		32,117
Creditors: amounts falling due
within one year		( 165,179)		( 136,114)
		_______		_______
Net current liabilities			( 146,450)		( 103,997)
			_______		_______
Total assets less current liabilities			( 146,259)		( 94,561)

Creditors: amounts falling due
after more than one year			( 8,901)		( 11,919)
			_______		_______
Net liabilities			( 155,160)		( 106,480)
			_______		_______

Capital and reserves
Called up share capital			60		60
Profit and loss account			( 155,220)		( 106,540)
			_______		_______
Shareholders deficit			( 155,160)		( 106,480)
			_______		_______

For the year ending 31 July 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476;

- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

All of the members have consented to the preparation of the abridged statement of comprehensive income and the abridged statement of financial position for the current year ending 31 July 2025 in accordance with Section 444(2A) of the Companies Act 2006.

These financial statements were approved by the board of directors and authorised for issue on 31 July 2026 , and are signed on behalf of the board by:

John Armstrong

Director

Company registration number: 08615460

Longsands Clothing Ltd

Statement of changes in equity

Year ended 31 July 2025

	Called up share capital	Profit and loss account	Total
	£	£	£


At 1 August 2023	60	( 70,570)	( 70,510)

Loss for the year		( 35,970)	( 35,970)
	_______	_______	_______
Total comprehensive income for the year	-	( 35,970)	( 35,970)

	_______	_______	_______
At 31 July 2024 and 1 August 2024	60	( 106,540)	( 106,480)

Loss for the year		( 48,680)	( 48,680)
	_______	_______	_______
Total comprehensive income for the year	-	( 48,680)	( 48,680)

	_______	_______	_______
At 31 July 2025	60	( 155,220)	( 155,160)
	_______	_______	_______

Longsands Clothing Ltd

Notes to the financial statements

Year ended 31 July 2025

1. General information

The company is a private company limited by shares, registered in England. The address of the registered office is Unit 7 Strand Business Centre, Mylord Crescent Camperdown Industrial Estate, Newcastle upon Tyne, NE12 5UJ.

2. Statement of compliance

These financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Turnover

Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax.

Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

Taxation

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in the statement of comprehensive income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. In this case, tax is recognised in other comprehensive income or directly in capital and reserves, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised 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 that are expected to apply to the reversal of the timing difference.

Tangible assets

tangible assets are initially recorded at cost, and are subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in capital and reserves, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in capital and reserves in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in capital and reserves in respect of that asset, the excess shall be recognised in profit or loss.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:


Plant and machinery	-	3 years
Fittings fixtures and equipment	-	25 %	straight line
Motor vehicles	-	25 %	straight line

If there is an indication that there has been a significant change in depreciation rate, useful life or residual value of tangible assets, the depreciation is revised prospectively to reflect the new estimates.

Impairment

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. When it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that are largely independent of the cash inflows from other assets or groups of assets.

Stocks

Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stocks to their present location and condition.

Defined contribution plans

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund. When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised in finance costs in profit or loss in the period in which it arises.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 19 (2024: 25 ).

5. Loss before taxation

Loss before taxation is stated after charging/(crediting):

	2025	2024
	£	£
Depreciation of tangible assets	782	21,154
	_______	_______

6. Tangible assets


		£
	Cost
	At 1 August 2024	76,531
	Disposals	( 34,411)
		_______
	At 31 July 2025	42,120
		_______
	Depreciation
	At 1 August 2024	67,096
	Charge for the year	783
	Disposals	( 25,950)
		_______
	At 31 July 2025	41,929
		_______
	Carrying amount
	At 31 July 2025	191
		_______
	At 31 July 2024	9,435
		_______

7. Directors advances, credits and guarantees

	During the year the directors entered into the following advances and credits with the company:

2025
		Balance brought forward	Advances /(credits) to the directors	Balance o/standing
		£	£	£
	John Armstrong	( 1,200)	( 600)	( 1,800)
	Andrew Dark	( 700)	( 600)	( 1,300)
	Holly Dark	( 1,442)	( 600)	( 2,042)
	James Dark	( 21,227)	( 600)	( 21,827)
		_______	_______	_______
		( 24,569)	( 2,400)	( 26,969)
		_______	_______	_______

2024
		Balance brought forward	Advances /(credits) to the directors	Balance o/standing
		£	£	£
	John Armstrong	( 600)	( 600)	( 1,200)
	Andrew Dark	( 100)	( 600)	( 700)
	Holly Dark	( 842)	( 600)	( 1,442)
	James Dark	( 20,627)	( 600)	( 21,227)
		_______	_______	_______
		( 22,169)	( 2,400)	( 24,569)
		_______	_______	_______

8. Related party transactions

During the year the company entered into the following transactions with related parties:

	Transaction value		Balance owed by/(owed to)
	2025	2024	2025	2024
	£	£	£	£
Custom Planet Limited	-	-	( 40,755)	( 61,255)
Chalet-86	-	-	( 4,453)	-
	_______	_______	_______	_______