REGISTERED NUMBER: 16199148 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE PERIOD 21 JANUARY 2025 TO 31 JANUARY 2026

FOR

LEE-LANGFORD ESTATES LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

R A Langford

REGISTERED OFFICE:

7 Hewer Close

New Rossington

Doncaster

DN11 0GX

REGISTERED NUMBER:

16199148 (England and Wales)

ACCOUNTANTS:

Shucksmith Accountants (Gainsborough) Limited

Orion House

28a Spital Terrace

GAINSBOROUGH

Lincolnshire

DN21 2HQ

FIXED ASSETS

Investment property

4

215,000

CURRENT ASSETS

Cash at bank

706

CREDITORS

Amounts falling due within one year

5

63,775

NET CURRENT LIABILITIES

(63,069

)

TOTAL ASSETS LESS CURRENT LIABILITIES

151,931

CREDITORS

Amounts falling due after more than one year

6

138,700

NET ASSETS

13,231

CAPITAL AND RESERVES

Called up share capital

8

1

Revaluation reserve

9

17,427

Retained earnings

9

(4,197

)

SHAREHOLDERS' FUNDS

13,231

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

The members have not required the company to obtain an audit of its financial statements for the period ended 31 January 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 director and authorised for issue on 21 October 2026 and were signed by:

R A Langford - Director

1.	STATUTORY INFORMATION

Lee-Langford Estates Ltd 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 as modified by the revaluation of certain assets.

Turnover

Turnover represents the invoiced value of rents receivable and short term lettings.

Investment property

In accordance with the provisions of Section 1A "Small Entities" of Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006, the investment properties will be valued annually and included in the financial statements at fair value. The surplus or deficit will be transferred to a revaluation reserve. No depreciation or amortisation is provided in respect of the freehold investment properties.

The Companies Act 2006 requires all properties to be depreciated. However, this requirement conflicts with the generally accepted accounting principles set out in the FRS. The director considers that, because these properties are not held for consumption but for their investment potential, to depreciate them would not give a true and fair view and that it is necessary to adopt the provisions of the FRS regarding investment properties in order to give them a true and fair view.

If this departure from the Act had not been made, the loss for the financial year would have been increased by depreciation. However, the amount of depreciation cannot reasonably be quantified, because depreciation is only one of the many factors reflected in the annual valuation and the amount which might otherwise have been shown cannot be separately identified or quantified.

Taxation

Taxation for the period 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 period 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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the period was 1 .

4.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

Additions

197,573

Revaluations

17,427

At 31 January 2026

215,000

NET BOOK VALUE

At 31 January 2026

215,000

The revaluation of the investment properties does not constitute a timing difference. At current market value stated above, the potential liability to tax in event of disposal is estimated at £3,311.

5.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

£

Directors' current accounts

62,696

Accruals and deferred income

1,079

63,775

6.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

£

Other loans more 5yrs non-inst

138,700

Amounts falling due in more than five years:

Repayable otherwise than by instalments

Other loans more 5yrs non-inst

138,700

7.	SECURED DEBTS

The following secured debts are included within creditors:

£

Other loans

138,700

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

value:

£

1

Ordinary

£1

1

9.

RESERVES

Retained

Revaluation

earnings

reserve

Totals

£

£

£

Deficit for the period

(4,197

)

(4,197

)

Surplus on revaluation

-

17,427

17,427

At 31 January 2026

(4,197

)

17,427

13,230

10.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

During the year the director Mr L Langford and 100% shareholder charged the company £312 for use of home as office.

11.	ULTIMATE CONTROLLING PARTY

The controlling party is R A Langford.