Company registration number 09400767 (England and Wales)
LONGLEY CONSTRUCTION LTD
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2026
PAGES FOR FILING WITH REGISTRAR
LONGLEY CONSTRUCTION LTD
CONTENTS
Page
Statement of financial position
1 - 2
Notes to the financial statements
3 - 4
Longley Construction Ltd
LONGLEY CONSTRUCTION LTD
Statement Of Financial Position
as at 31 January 2026
- 1 -
2026
2025
Notes
£
£
£
£
Fixed assets
Tangible assets
4
3,287
4,383
Current assets
Debtors
5,720
9,042
Cash at bank and in hand
-
0
462
5,720
9,504
Creditors: amounts falling due within one year
(8,480)
(11,214)
Net current liabilities
(2,760)
(1,710)
Total assets less current liabilities
527
2,673
Creditors: amounts falling due after more than one year
-
0
(967)
Net assets
527
1,706
Capital and reserves
Called up share capital
100
100
Profit and loss reserves
427
1,606
Total equity
527
1,706
Longley Construction Ltd
LONGLEY CONSTRUCTION LTD
Statement Of Financial Position (CONTINUED)
as at 31 January 2026
- 2 -

In accordance with section 444 of the Companies Act 2006, all of the members of the company have consented to the preparation of abridged financial statements pursuant to paragraph 1A of Schedule 1 to the Small Companies and Groups (Accounts and Directors’ Report) Regulations (SI 2008/409)(b).

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

For the financial year ended 31 January 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

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.

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.

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

The financial statements were approved and signed by the director and authorised for issue on 6 August 2026
C Longley
Director
Company Registration No. 09400767
LONGLEY CONSTRUCTION LTD
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2026
- 3 -
1
Accounting policies
Company information

Longley Construction Ltd is a private company limited by shares incorporated in England and Wales. The registered office is Empire House, 11 Mulcture Hall Road, Halifax, HX1 1SP.

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 represents the fair value of the consideration received for goods and services provided in the normal course of business. Turnover is recognised on a receipts basis.

1.3
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost less depreciation.

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

Motor vehicles
25% 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
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.

2
Employees

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

2026
2025
Number
Number
Total
1
1
LONGLEY CONSTRUCTION LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JANUARY 2026
- 4 -
3
Taxation
2026
2025
£
£
Current tax
UK corporation tax on profits for the current period
6,009
6,477
4
Tangible fixed assets
Motor vehicles
£
Cost
At 1 February 2025 and 31 January 2026
8,500
Depreciation and impairment
At 1 February 2025
4,117
Depreciation charged in the year
1,096
At 31 January 2026
5,213
Carrying amount
At 31 January 2026
3,287
At 31 January 2025
4,383
2026-01-31 2025-02-01 false false false 06 August 2026 CCH Software CCH Accounts Production 2026.100 No description of principal activity C Longley 09400767 2025-02-01 2026-01-31 09400767 2026-01-31 09400767 2025-01-31 09400767 core:MotorVehicles 2026-01-31 09400767 core:MotorVehicles 2025-01-31 09400767 core:CurrentFinancialInstruments core:WithinOneYear 2026-01-31 09400767 core:CurrentFinancialInstruments core:WithinOneYear 2025-01-31 09400767 core:Non-currentFinancialInstruments core:AfterOneYear 2026-01-31 09400767 core:Non-currentFinancialInstruments core:AfterOneYear 2025-01-31 09400767 core:ShareCapital 2026-01-31 09400767 core:ShareCapital 2025-01-31 09400767 core:RetainedEarningsAccumulatedLosses 2026-01-31 09400767 core:RetainedEarningsAccumulatedLosses 2025-01-31 09400767 bus:Director1 2025-02-01 2026-01-31 09400767 core:MotorVehicles 2025-02-01 2026-01-31 09400767 2024-02-01 2025-01-31 09400767 core:UKTax 2025-02-01 2026-01-31 09400767 core:UKTax 2024-02-01 2025-01-31 09400767 core:MotorVehicles 2025-01-31 09400767 bus:PrivateLimitedCompanyLtd 2025-02-01 2026-01-31 09400767 bus:SmallCompaniesRegimeForAccounts 2025-02-01 2026-01-31 09400767 bus:FRS102 2025-02-01 2026-01-31 09400767 bus:AuditExemptWithAccountantsReport 2025-02-01 2026-01-31 09400767 bus:FullAccounts 2025-02-01 2026-01-31 xbrli:pure xbrli:shares iso4217:GBP