Longhill Energy Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 04635030

Longhill Energy Limited

Unaudited financial statements

31 March 2026

Longhill Energy Limited

Statement of financial position

31 March 2026

	2026		2025
Note	£	£	£	£

Fixed assets

Tangible assets	5		703,876		786,244

Current assets

Debtors	6	126,693	124,857
Cash at bank and in hand		566,307	805,680
		---------	---------
		693,000	930,537

Creditors: Amounts falling due within one year	7	( 27,132)		( 64,070)
		---------		---------
Net current assets			665,868		866,467
			-----------		-----------
Total assets less current liabilities			1,369,744		1,652,711

Provisions

Taxation including deferred tax	( 152,820)	( 168,331)
	-----------	-----------
Net assets	1,216,924	1,484,380
	-----------	-----------

Capital and reserves

Called up share capital	240	240
Profit and loss account	1,216,684	1,484,140
	-----------	-----------
Shareholders funds	1,216,924	1,484,380
	-----------	-----------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.

For the year ending 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;

- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

Longhill Energy Limited

Statement of financial position (continued)

31 March 2026

These financial statements were approved by the board of directors and authorised for issue on 15 October 2026 , and are signed on behalf of the board by:

B J Skoulding

Director

Company registration number: 04635030

Longhill Energy Limited

Notes to the financial statements

Year ended 31 March 2026

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Marwick House, Station Road, March, Cambridgeshire, PE15 8XA.

2. Statement of compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis. The financial statements are prepared in sterling, which is the functional currency of the entity and are rounded to the nearest £.

Judgements and key sources of estimation uncertainty

Estimates and judgements used in preparing the financial statements are continually evaluated and are based on historical experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances. The resulting accounting estimates will, by definition seldom equal the related actual results. Any subsequent changes are accounted for with an effect on income at the time such updated information is available. The directors consider that there are no estimates or assumptions that have a significant effect on the financial statements.

Revenue recognition

Turnover is recognised at the fair value of the consideration received or receivable in the ordinary course of business, and is shown net of Value Added Tax. Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

Income tax

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

	Plant and machinery	-	5% straight line

Financial instruments

A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument. Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses. Loans and borrowings are initially recognised at the transaction price including transaction costs. Subsequently, they are measured at amortised cost using the effective interest rate method, less impairment. If an arrangement constitutes a financing transaction it is measured at present value. Assets not measured at fair value are reviewed for any indication that the asset may be impaired at each balance sheet date. If such indication exists, the recoverable amount of the asset, or the asset's cash generating unit, is estimated and compared to the carrying amount. Where the carrying amount exceeds its recoverable amount, an impairment loss is recognised in profit or loss unless the asset is carried at a revalued amount where the impairment loss is a revaluation decrease.

4. Employee numbers

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

5. Tangible assets

	Plant and machinery
	£
Cost
At 1 April 2025	3,283,104
Additions	3,980
	-----------
At 31 March 2026	3,287,084
	-----------
Depreciation
At 1 April 2025	2,496,860
Charge for the year	86,348
	-----------
At 31 March 2026	2,583,208
	-----------
Carrying amount
At 31 March 2026	703,876
	-----------
At 31 March 2025	786,244
	-----------

6. Debtors

	2026	2025
	£	£
Trade debtors	122,932	106,690
Other debtors	3,761	18,167
	---------	---------
	126,693	124,857
	---------	---------

7. Creditors: Amounts falling due within one year

	2026	2025
	£	£
Trade creditors	2,675	648
Amounts owed to group undertakings	–	3,655
Social security and other taxes	20,559	55,146
Other creditors	3,898	4,621
	-------	-------
	27,132	64,070
	-------	-------

8. Related party transactions

At the reporting date, the Company had an outstanding balance of £Nil (2025: £3,655) due to a group company. The balance was interest-free, unsecured, and repayable on demand.