Company Registration No. 06004338 (England and Wales)
Langdon Hills Developments Limited
Unaudited accounts
for the year ended 28 October 2025
Langdon Hills Developments Limited
Unaudited accounts
Contents
Langdon Hills Developments Limited
Company Information
for the year ended 28 October 2025
Directors
CM James
AP James
PR James
Company Number
06004338 (England and Wales)
Registered Office
Ground Floor Bowden House
Luckyn Lane
Basildon
SS14 3AX
England
Accountants
Beckett Taylor Limited
167-169 Great Portland Street
5th Floor
London
W1W 5PF
Chartered Certified Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of
Langdon Hills Developments Limited
for the year ended 28 October 2025
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of
Langdon Hills Developments Limited for the year ended
28 October 2025 as set out on pages
5 -
9 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 which are detailed at https://www.accaglobal.com/uk/en/about-us/regulation/rulebook.html
Our work has been undertaken in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf.
Beckett Taylor Limited
Chartered Certified Accountants
167-169 Great Portland Street
5th Floor
London
W1W 5PF
23 September 2026
Langdon Hills Developments Limited
Statement of financial position
as at 28 October 2025
Investment property
30,000
30,000
Inventories
805,000
730,000
Cash at bank and in hand
8,286
13,848
Creditors: amounts falling due within one year
(745,792)
(759,094)
Net current assets
504,038
470,759
Total assets less current liabilities
534,093
500,814
Creditors: amounts falling due after more than one year
(247,428)
(253,519)
Net assets
286,665
247,295
Called up share capital
200
200
Profit and loss account
286,465
247,095
Shareholders' funds
286,665
247,295
For the year ending 28 October 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 23 September 2026 and were signed on its behalf by
PR James
Director
Company Registration No. 06004338
Langdon Hills Developments Limited
Notes to the Accounts
for the year ended 28 October 2025
Langdon Hills Developments Limited is a private company, limited by shares, registered in England and Wales, registration number 06004338. The registered office is Ground Floor Bowden House, Luckyn Lane, Basildon, SS14 3AX, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Turnover represents the fair value of consideration received or receivable for goods and services provided during the year, net of VAT and trade discounts.
Revenue is recognised when the company has transferred the significant risks and rewards of ownership or when services have been provided.
Investment property is property held to earn rentals and/or for capital appreciation.
Investment property is initially recognised at cost, including directly attributable expenditure, and is subsequently measured at fair value at each reporting date. Changes in fair value are recognised in profit or loss.
Investments in subsidiaries, associates and jointly controlled entities are initially measured at cost and subsequently carried at cost less any accumulated impairment losses.
Investments are reviewed for impairment at each reporting date.
Cash and cash equivalents
Cash and cash equivalents comprise cash in hand, deposits held at call with banks and other short-term highly liquid investments with original maturities of three months or less.
Bank overdrafts are included within borrowings in current liabilities.
Langdon Hills Developments Limited
Notes to the Accounts
for the year ended 28 October 2025
The company has elected to apply the provisions of Sections 11 and 12 of FRS 102 to all financial instruments.
Basic financial assets
Basic financial assets, including debtors and cash balances, are initially measured at transaction price and subsequently carried at amortised cost using the effective interest method where appropriate.
Financial assets due within one year are not amortised.
Financial liabilities
Financial liabilities are recognised when the company becomes party to the contractual provisions of the instrument.
Basic financial liabilities, including trade creditors, bank loans and loans from related parties, are initially recognised at transaction price and subsequently measured at amortised cost using the effective interest method.
Trade creditors due within one year are classified as current liabilities.
Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs.
Dividends payable are recognised as liabilities once they are no longer at the discretion of the company.
Current tax
Current tax is provided at amounts expected to be paid (or recovered) using tax rates enacted or substantively enacted at the balance sheet date.
Taxable profit differs from accounting profit because it excludes items that are taxable or deductible in different accounting periods and items that are never taxable or deductible.
Rentals payable under operating leases are charged to profit or loss on a straight-line basis over the lease term.
Rental income from operating leases is recognised on a straight-line basis over the lease term.
Initial direct costs incurred in negotiating operating leases are added to the carrying amount of the leased asset and recognised over the lease term.
Fair value at 29 October 2024
30,000
The fair value of the investment property has been arrived at on the basis of a valuation carried out at 28 October 2024 by the directors. The valuation was made on an open market value basis by reference to market evidence of transaction prices for similar properties.
Langdon Hills Developments Limited
Notes to the Accounts
for the year ended 28 October 2025
5
Investments
Other investments
Valuation at 29 October 2024
55
Valuation at 28 October 2025
55
Amounts falling due within one year
Amounts due from group undertakings etc.
152,313
152,313
Other debtors
279,745
329,492
7
Creditors: amounts falling due within one year
2025
2024
Bank loans and overdrafts
349,688
348,377
Trade creditors
33,462
47,494
Taxes and social security
5,135
1,429
Other creditors
357,507
361,794
8
Creditors: amounts falling due after more than one year
2025
2024
Other creditors
247,428
247,428
£343,551 included in the bank loans and overdrafts figure is secured against properties held in the company.
9
Operating lease commitments
2025
2024
At 28 October 2025 the company had the following future minimum lease payments under non-cancellable operating leases for each of the following periods:
Not later than one year
29,851
29,851
Langdon Hills Developments Limited
Notes to the Accounts
for the year ended 28 October 2025
10
Transactions with related parties
During the year, the company had transactions with related parties in the normal course of business. At the year end, amounts due to related parties totalled £247,428 (2024: £247,428), representing loans advanced by closely related individuals to support the company's normal trading activities.
Amounts due from related parties totalled £432,058 (2024: £466,953), comprising £279,745 (2024: £314,640) in intercompany loans to related entities to support their normal business operations and £152,313 (2024: £152,313) due from a subsidiary company in respect of a loan provided to support its trading activities.
11
Average number of employees
During the year the average number of employees was 0 (2024: 0).