Company registration number 04327022 (England and Wales)
LANGTEC MICA LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2025
PAGES FOR FILING WITH REGISTRAR
LANGTEC MICA LIMITED
CONTENTS
Page
Balance sheet
1
Notes to the financial statements
2 - 5
LANGTEC MICA LIMITED
BALANCE SHEET
AS AT
30 SEPTEMBER 2025
30 September 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
4
1,909
2,247
Current assets
Stocks
33,449
63,646
Debtors
5
1,509,627
1,168,786
Cash at bank and in hand
3,436
4,943
1,546,512
1,237,375
Creditors: amounts falling due within one year
6
(651,017)
(322,602)
Net current assets
895,495
914,773
Total assets less current liabilities
897,404
917,020
Provisions for liabilities
(477)
(562)
Net assets
896,927
916,458
Capital and reserves
Called up share capital
1
1
Profit and loss reserves
896,926
916,457
Total equity
896,927
916,458

For the financial year ended 30 September 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he member has not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

The director acknowledges his 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 director of the company has elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved and signed by the director and authorised for issue on 29 July 2026
Mr A M Turner
Director
Company registration number 04327022 (England and Wales)
LANGTEC MICA LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2025
- 2 -
1
Accounting policies
Company information

Langtec Mica Limited is a private company limited by shares incorporated in England and Wales. The registered office is 1 Calder Court, Altham, Accrington, Lancashire, United Kingdom, BB5 5YB.

1.1
Accounting convention

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
Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods provided in the normal course of business, and is shown net of VAT and other sales related taxes.

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

1.3
Tangible fixed assets

Tangible fixed assets are measured at cost net of depreciation and any impairment losses.

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

Plant and equipment
15% per annum reducing balance
Fixtures and fittings
20% per annum reducing balance
1.4
Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method. Cost comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the stocks to their present location and condition.

At each reporting date, an assessment is made for impairment. Any excess of the carrying amount of stocks over its estimated selling price less costs to complete and sell is recognised as an impairment loss in profit or loss. Reversals of impairment losses are also recognised in profit or loss.

1.5
Cash at bank and in hand

Cash at bank and in hand are basic financial assets and include cash in hand and deposits held at call with banks.

LANGTEC MICA LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2025
1
Accounting policies
(Continued)
- 3 -
1.6
Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally 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.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are measured at transaction price including transaction costs.

Classification of financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

Basic financial liabilities

Basic financial liabilities, including creditors and loans from fellow group companies that are classified as debt, are recognised at transaction price.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. A m ounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised at transaction price.

1.7
Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

1.8
Taxation

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

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account 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.

LANGTEC MICA LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2025
1
Accounting policies
(Continued)
- 4 -
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.

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 profit and loss account, 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.

2
Judgements and key sources of estimation uncertainty

In the application of the company’s accounting policies, the director is required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

3
Employees

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

2025
2024
Number
Number
Total
1
1
4
Tangible fixed assets
Plant and equipment
Fixtures and fittings
Total
£
£
£
Cost
At 1 October 2024 and 30 September 2025
36,915
1,565
38,480
Depreciation and impairment
At 1 October 2024
34,668
1,565
36,233
Depreciation charged in the year
338
-
0
338
At 30 September 2025
35,006
1,565
36,571
LANGTEC MICA LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2025
4
Tangible fixed assets
Plant and equipment
Fixtures and fittings
Total
£
£
£
(Continued)
- 5 -
Carrying amount
At 30 September 2025
1,909
-
0
1,909
At 30 September 2024
2,247
-
0
2,247
5
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
158,096
73,695
Amounts owed by group undertakings
1,351,531
1,095,091
1,509,627
1,168,786
6
Creditors: amounts falling due within one year
2025
2024
£
£
Trade creditors
80,216
21,029
Amounts owed to group undertakings
159,752
159,752
Taxation and social security
14,031
10,273
Other creditors
397,018
131,548
651,017
322,602
7
Parent company

The company's immediate parent is Altham International Limited, incorporated in England and Wales.

2025-09-30 2024-10-01 false false false 11 August 2026 CCH Software CCH Accounts Production 2026.100 No description of principal activity Mr A M Turner 04327022 2024-10-01 2025-09-30 04327022 2025-09-30 04327022 2024-09-30 04327022 core:PlantMachinery 2025-09-30 04327022 core:FurnitureFittings 2025-09-30 04327022 core:PlantMachinery 2024-09-30 04327022 core:FurnitureFittings 2024-09-30 04327022 core:CurrentFinancialInstruments core:WithinOneYear 2025-09-30 04327022 core:CurrentFinancialInstruments core:WithinOneYear 2024-09-30 04327022 core:WithinOneYear 2025-09-30 04327022 core:WithinOneYear 2024-09-30 04327022 core:CurrentFinancialInstruments 2025-09-30 04327022 core:CurrentFinancialInstruments 2024-09-30 04327022 core:ShareCapital 2025-09-30 04327022 core:ShareCapital 2024-09-30 04327022 core:RetainedEarningsAccumulatedLosses 2025-09-30 04327022 core:RetainedEarningsAccumulatedLosses 2024-09-30 04327022 bus:Director1 2024-10-01 2025-09-30 04327022 core:PlantMachinery 2024-10-01 2025-09-30 04327022 core:FurnitureFittings 2024-10-01 2025-09-30 04327022 2023-10-01 2024-09-30 04327022 core:PlantMachinery 2024-09-30 04327022 core:FurnitureFittings 2024-09-30 04327022 2024-09-30 04327022 bus:PrivateLimitedCompanyLtd 2024-10-01 2025-09-30 04327022 bus:SmallCompaniesRegimeForAccounts 2024-10-01 2025-09-30 04327022 bus:FRS102 2024-10-01 2025-09-30 04327022 bus:AuditExemptWithAccountantsReport 2024-10-01 2025-09-30 04327022 bus:FullAccounts 2024-10-01 2025-09-30 xbrli:pure xbrli:shares iso4217:GBP