Company registration number 04288053 (England and Wales)
Longhurst Communications Limited
Unaudited Financial Statements
For the year ended 31 December 2025
Longhurst Communications Limited
Company information
Directors
Mr P M Longhurst
Mrs A L Longhurst
Company number
04288053
Registered office
Church Court
Stourbridge Road
Halesowen
West Midlands
England
B63 3TT
Accountants
DJH Halesowen Limited
Church Court
Stourbridge Road
Halesowen
West Midlands
B63 3TT
Longhurst Communications Limited
Contents
Page
Statement of financial position
1
Notes to the financial statements
2 - 4
Longhurst Communications Limited
Statement Of Financial Position
As at 31 December 2025
31 December 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
3
24,963
32,600
Current assets
Debtors
4
93,155
49,389
Cash at bank and in hand
11,533
14,987
104,688
64,376
Creditors: amounts falling due within one year
5
(54,628)
(31,054)
Net current assets
50,060
33,322
Net assets
75,023
65,922
Capital and reserves
Called up share capital
1
1
Profit and loss reserves
75,022
65,921
Total equity
75,023
65,922

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

T he 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 Companies Act 2006 with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The directors of the company have elected not to include a copy of the income statement within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 8 April 2026 and are signed on its behalf by:
Mr P M Longhurst
Director
Company registration number 04288053 (England and Wales)
Longhurst Communications Limited
Notes to the financial statements
For the year ended 31 December 2025
- 2 -
1
Accounting policies
Company information

Longhurst Communications Limited is a private company limited by shares incorporated in England and Wales. The registered office is Church Court, Stourbridge Road, Halesowen, West Midlands, England, B63 3TT.

1.1
Basis of preparation

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Revenue

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

1.3
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Fixtures and fittings
33% on reducing balance
Motor vehicles
25% on reducing balance

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.4
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the income statement because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and 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. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

Longhurst Communications Limited
Notes to the financial statements (continued)
For the year ended 31 December 2025
1
Accounting policies
(Continued)
- 3 -

The carrying amount of deferred tax assets is reviewed at each reporting end date and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the income statement, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

1.5
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
2
3
3
Tangible fixed assets
Fixtures and fittings
Motor vehicles
Total
£
£
£
Cost
At 1 January 2025
38,217
37,929
76,146
Additions
1,262
-
0
1,262
At 31 December 2025
39,479
37,929
77,408
Depreciation and impairment
At 1 January 2025
34,064
9,482
43,546
Depreciation charged in the year
1,787
7,112
8,899
At 31 December 2025
35,851
16,594
52,445
Carrying amount
At 31 December 2025
3,628
21,335
24,963
At 31 December 2024
4,153
28,447
32,600
Longhurst Communications Limited
Notes to the financial statements (continued)
For the year ended 31 December 2025
- 4 -
4
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
-
0
10,000
Amounts owed by group undertakings
93,155
39,389
93,155
49,389
5
Creditors: amounts falling due within one year
2025
2024
£
£
Corporation tax
24,448
6,935
Other taxation and social security
5,970
2,455
Other creditors
24,210
21,664
54,628
31,054
6
Related party transactions

The balance due from Longhurst Communications Holdings Limited, the holding company, at the year end is £93,155 (2024 : £39,389)

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