REGISTERED NUMBER: 06839490 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2026

for

James Jardine Longtown Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr R P Fisher

Mrs M R Fisher

REGISTERED OFFICE:

Smalmstown Farm

Longtown

Carlisle

Cumbria

CA6 5LH

REGISTERED NUMBER:

06839490 (England and Wales)

ACCOUNTANTS:

Benson Accountants

Wiza House

Station Road

Wigton

Cumbria

CA7 9BA

FIXED ASSETS

Tangible assets

4

522,765

522,765

CURRENT ASSETS

Debtors

5

5,319

2,875

Cash at bank

31,242

10,526

36,561

13,401

CREDITORS

Amounts falling due within one year

6

515,920

483,210

NET CURRENT LIABILITIES

(479,359

)

(469,809

)

TOTAL ASSETS LESS CURRENT LIABILITIES

43,406

52,956

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

43,306

52,856

SHAREHOLDERS' FUNDS

43,406

52,956

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 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 and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 29 June 2026 and were signed on its behalf by:

Mr R P Fisher - Director

Mrs M R Fisher - Director

1.	STATUTORY INFORMATION

James Jardine Longtown 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.

Improvements to property

-

10% on cost

Land is not depreciated. The residual values are regularly reviewed by the directors and where appropriate depreciation is charged.

3.	EMPLOYEES AND DIRECTORS

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

4.	TANGIBLE FIXED ASSETS

Improvements

Freehold

to

property

property

Totals

£

£

£

COST

At 1 April 2025

and 31 March 2026

522,765

13,721

536,486

DEPRECIATION

At 1 April 2025

and 31 March 2026

-

13,721

13,721

NET BOOK VALUE

At 31 March 2026

522,765

-

522,765

At 31 March 2025

522,765

-

522,765

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/3/26

31/3/25

£

£

Trade debtors

5,319

2,875

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/3/26

31/3/25

£

£

Taxation and social security

4,822

3,188

Other creditors

511,098

480,022

515,920

483,210

7.	SECURED DEBTS

Lloyds Bank Plc hold a fixed and floating charge over the freehold property being 100 acres adjoining Smalmstown, Longtown, CA6 5LH.

8.	RELATED PARTY DISCLOSURES

The company's land is used by Messrs Fisher, a farming partnership in which the directors of the company are partners. No rent was charged by the company during the year.

Included in other loans is a loan from Messrs Fisher amounting to £302,086 (2025 - £302,086). The loan is unsecured, interest free and repayable on demand.

The directors, Mr R P Fisher and Mrs M R Fisher, have a joint loan account with the company amounting to £204,988 (2025 - £176,088). The loan is interest free, unsecured and repayable on demand.