REGISTERED NUMBER: 13892031 (England and Wales)

Report of the Directors and

Unaudited Financial Statements for the Year Ended 28 February 2026

for

LANGSTAFF DAY LIMITED

Page

Company Information

1

Report of the Directors

2

Chartered Accountants' Report

3

Income Statement

4

Balance Sheet

5

Notes to the Financial Statements

7

DIRECTORS:

Mr N J Langstaff

Miss J H Day

REGISTERED OFFICE:

7 Cardigan Road

London

SW13 0BH

REGISTERED NUMBER:

13892031 (England and Wales)

ACCOUNTANTS:

Butterworth Barlow

Chartered Accountants

Butterworth Barlow House

10 Derby Street

Prescot

Liverpool

Merseyside

L34 3LG

The directors present their report with the financial statements of the company for the year ended 28 February 2026.

PRINCIPAL ACTIVITY

The principal activity of the company in the year under review was that of the provision of architectural services.

DIRECTORS

The directors shown below have held office during the whole of the period from 1 March 2025 to the date of this report.

Mr N J Langstaff

Miss J H Day

This report has been prepared in accordance with the provisions of Part 15 of the Companies Act 2006 relating to small companies.

ON BEHALF OF THE BOARD:

Miss J H Day - Director

15 September 2027

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Langstaff Day Limited for the year ended 28 February 2026 which comprise the Income Statement, Balance Sheet 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 Board of Directors of Langstaff Day Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Langstaff Day Limited and state those matters that we have agreed to state to the Board of Directors of Langstaff Day Limited, as a body, 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 Langstaff Day Limited and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Langstaff Day 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 Langstaff Day Limited. You consider that Langstaff Day 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 Langstaff Day 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.

Butterworth Barlow

Chartered Accountants

Liverpool

17 September 2026

TURNOVER

57,855

92,492

Cost of sales

(2,297

)

(3,249

)

GROSS PROFIT

55,558

89,243

Administrative expenses

(84,701

)

(131,026

)

OPERATING LOSS and

LOSS BEFORE TAXATION

(29,143

)

(41,783

)

Tax on loss

1,267

7,986

LOSS FOR THE FINANCIAL YEAR

(27,876

)

(33,797

)

FIXED ASSETS

Tangible assets

5

2,579

3,184

CURRENT ASSETS

Debtors

6

20,512

22,960

Cash at bank and in hand

2,216

7,327

22,728

30,287

CREDITORS

Amounts falling due within one year

7

66,358

46,646

NET CURRENT LIABILITIES

(43,630

)

(16,359

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(41,051

)

(13,175

)

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

(41,151

)

(13,275

)

SHAREHOLDERS' FUNDS

(41,051

)

(13,175

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28 February 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 28 February 2026 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved by the Board of Directors and authorised for issue on 15 September 2027 and were signed on its behalf by:

Miss J H Day - Director

Mr N J Langstaff - Director

1.	STATUTORY INFORMATION

Langstaff Day Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

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. 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

-

25% straight line

Computer equipment

-

33% on cost

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 balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet 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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2025 - 3 ) .

4.	OPERATING LOSS

The operating loss is stated after charging:

28.2.26

28.2.25

£

£

Depreciation - owned assets

1,499

1,200

5.	TANGIBLE FIXED ASSETS

Plant and

Computer

machinery

equipment

Totals

£

£

£

COST

At 1 March 2025

3,129

18,799

21,928

Additions

-

894

894

At 28 February 2026

3,129

19,693

22,822

DEPRECIATION

At 1 March 2025

782

17,962

18,744

Charge for year

783

716

1,499

At 28 February 2026

1,565

18,678

20,243

NET BOOK VALUE

At 28 February 2026

1,564

1,015

2,579

At 28 February 2025

2,347

837

3,184

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

28.2.26

28.2.25

£

£

Trade debtors

8,808

7,725

Prepayments

11,704

15,235

20,512

22,960

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

28.2.26

28.2.25

£

£

Trade creditors

12,133

14,579

Social security and other taxes

(188

)

(353

)

VAT

1,020

1,143

Other creditors

83

(203

)

Directors' current accounts

52,537

30,734

Accrued expenses

773

746

66,358

46,646