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REGISTERED NUMBER: 09912159 (England and Wales)


















UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 JUNE 2023

FOR

LAND AND HOME UK LIMITED

LAND AND HOME UK LIMITED (REGISTERED NUMBER: 09912159)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2023




Page

Company Information 1

Balance Sheet 2 to 3

Notes to the Financial Statements 4 to 6


LAND AND HOME UK LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 30 JUNE 2023







DIRECTORS: Mr T J Conniff
Mr D P C Berger





REGISTERED OFFICE: 123 Wellington Road South
Stockport
Cheshire
SK1 3TH





REGISTERED NUMBER: 09912159 (England and Wales)





ACCOUNTANTS: Allens Accountants Limited
Chartered Accountants
123 Wellington Road South
Stockport
Cheshire
SK1 3TH

LAND AND HOME UK LIMITED (REGISTERED NUMBER: 09912159)

BALANCE SHEET
30 JUNE 2023

30/6/23 30/6/22 1/7/21
as restated
Notes £    £    £   
FIXED ASSETS
Tangible assets 4 2,591 702 937

CURRENT ASSETS
Stocks 155,000 964,643 950,189
Debtors 5 27,560 186,629 186,684
Cash at bank 46,567 9 559
229,127 1,151,281 1,137,432
CREDITORS
Amounts falling due within one year 6 (216,842 ) (151,635 ) (133,174 )
NET CURRENT ASSETS 12,285 999,646 1,004,258
TOTAL ASSETS LESS CURRENT
LIABILITIES

14,876

1,000,348

1,005,195

CREDITORS
Amounts falling due after more than one
year

7

(613,174

)

(1,104,897

)

(1,106,404

)
NET LIABILITIES (598,298 ) (104,549 ) (101,209 )

CAPITAL AND RESERVES
Called up share capital 9 30 30 30
Retained earnings (598,328 ) (104,579 ) (101,239 )
SHAREHOLDERS' FUNDS (598,298 ) (104,549 ) (101,209 )

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 2023 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.

LAND AND HOME UK LIMITED (REGISTERED NUMBER: 09912159)

BALANCE SHEET - continued
30 JUNE 2023


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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 9 January 2025 and were signed on its behalf by:





Mr T J Conniff - Director


LAND AND HOME UK LIMITED (REGISTERED NUMBER: 09912159)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2023

1. STATUTORY INFORMATION

Land and Home Uk 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.

Going concern
The directors have a reasonable expectation that the Company has adequate resources to continue in operational existence for the foreseeable future and that they will continue to provide financial support where necessary. The directors have reached this conclusion giving due consideration to the projected future performance of the Company and any potential risk that might impact the company's ability to meet its required solvency levels. For this reason, it is deemed appropriate to prepare the financial statements on a going concern basis.

Turnover
Turnover represents net invoiced sales of properties and services, excluding value added tax.

The sale of properties is recognised when contracts are exchanged.

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 etc - 33% on cost and 25% on reducing balance

Stocks
Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

LAND AND HOME UK LIMITED (REGISTERED NUMBER: 09912159)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 JUNE 2023

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2022 - 2 ) .

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 July 2022 3,952
Additions 2,186
At 30 June 2023 6,138
DEPRECIATION
At 1 July 2022 3,250
Charge for year 297
At 30 June 2023 3,547
NET BOOK VALUE
At 30 June 2023 2,591
At 30 June 2022 702

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30/6/23 30/6/22
as restated
£    £   
Other debtors 27,560 186,629

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30/6/23 30/6/22
as restated
£    £   
Bank loans and overdrafts 129,898 126,370
Trade creditors 5,882 2,301
Other creditors 81,062 22,964
216,842 151,635

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
30/6/23 30/6/22
as restated
£    £   
Bank loans 31,403 37,497
Other creditors 581,771 1,067,400
613,174 1,104,897

LAND AND HOME UK LIMITED (REGISTERED NUMBER: 09912159)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 JUNE 2023

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR - continued

The redeemable preference shares have the following rights:

i) the right to receive dividends in accordance with Article 9 of the company's Articles of Association;

ii) no entitlement to attend or vote at any general meeting;

iii) in a winding up they are entitled to repayment of capital in preference to any other shares but they are not entitled to any surplus thereafter; and

iv) the preferred shares are redeemable at the discretion of the board if requested by a holder of the preferred shares prior to the 5th anniversary of the issue date.

Following the 5th anniversary of the issue date the preferred shares may be redeemed at any time following a written request from the relevant holder.

The company may, at any time, redeem any preferred shares at par and in the case of a partial redemption by the company, the number of shares to be redeemed shall be apportioned pro rata according to the number of preferred shares held.

8. SECURED DEBTS

The following secured debts are included within creditors:

30/6/23 30/6/22
as restated
£    £   
Bank loan 113,514 113,514

The above loan is secured on the asset to which it relates.

9. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 30/6/23 30/6/22
value: as restated
£    £   
30 Ordinary £1 30 30