REGISTERED NUMBER: 04275600 (England and Wales)

FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JANUARY 2026

FOR

LOGANHALL LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Mr Stephen Michael Greenhill

REGISTERED OFFICE:

12 Wolverhampton Road

Kingswinford

DY6 7JB

REGISTERED NUMBER:

04275600 (England and Wales)

ACCOUNTANTS:

Ark&Co Ltd

Chartered Accountants & Chartered Tax Advisers

The Maltings

2 Anderson Rd

Bearwood

Birmingham

West Midlands

B66 4AR

FIXED ASSETS

Tangible assets

4

9,814

13,389

Investment property

5

185,000

185,000

194,814

198,389

CURRENT ASSETS

Debtors

6

87,891

44,210

Cash at bank

47,242

7,236

135,133

51,446

CREDITORS

Amounts falling due within one year

7

236,016

163,972

NET CURRENT LIABILITIES

(100,883

)

(112,526

)

TOTAL ASSETS LESS CURRENT LIABILITIES

93,931

85,863

PROVISIONS FOR LIABILITIES

8

1,865

2,544

NET ASSETS

92,066

83,319

CAPITAL AND RESERVES

Called up share capital

1

1

Other reserves

29,160

29,160

Retained earnings

62,905

54,158

92,066

83,319

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 January 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 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 19 October 2026 and were signed by:

Mr Stephen Michael Greenhill - Director

1.	STATUTORY INFORMATION

Loganhall 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 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

-

50% on reducing balance

Computer equipment

-

20% on reducing balance

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

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.

3.	EMPLOYEES AND DIRECTORS

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

4.	TANGIBLE FIXED ASSETS

Plant and

Computer

machinery

equipment

Totals

£

£

£

COST

At 31 January 2025

91,470

499

91,969

Additions

6,000

-

6,000

At 30 January 2026

97,470

499

97,969

DEPRECIATION

At 31 January 2025

78,480

100

78,580

Charge for year

9,495

80

9,575

At 30 January 2026

87,975

180

88,155

NET BOOK VALUE

At 30 January 2026

9,495

319

9,814

At 30 January 2025

12,990

399

13,389

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 31 January 2025

and 30 January 2026

185,000

NET BOOK VALUE

At 30 January 2026

185,000

At 30 January 2025

185,000

Fair value at 30 January 2026 is represented by:

£

Valuation in 2021

36,000

**	TOTAL SHOWN ON CLIENT SCREEN - REVALUATION ANALYSIS - DOES NOT AGREE TO TOTAL OF FIXED ASSET 'COST' ACCOUNT HELD AT END OF YEAR IN RESPECT OF

INVESTMENT PROPERTY

'COST' ACCOUNT TOTAL

Cost/valuation b/f

185,000

185,000

CLIENT SCREEN TOTAL

=

36,000

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.1.26

30.1.25

£

£

Trade debtors

64,153

19,539

Amounts owed by associates

3,163

2,813

VAT

2,125

3,408

Prepayments and accrued income

18,450

18,450

87,891

44,210

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.1.26

30.1.25

£

£

Bank loans and overdrafts

282

1,347

Mortgage

42,393

48,546

Trade creditors

179,535

74,697

Amounts owed to associates

12,087

12,387

Directors' current accounts

394

25,745

Accrued expenses

1,325

1,250

236,016

163,972

8.	PROVISIONS FOR LIABILITIES

30.1.26

30.1.25

£

£

Deferred tax

1,865

2,544

Deferred

tax

£

Balance at 31 January 2025

2,544

Tax movement on revaluation

(679

)

Balance at 30 January 2026

1,865

9.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is Flexgold Investments Limited, 12 Wolverhampton Road, Kingswinford, England, DY6 7JB