IRIS Accounts Production v24.3.2.46 07379210 Board of Directors 1.10.23 30.9.24 30.9.24 false true false false false true false Ordinary 1.00000 iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh073792102023-09-30073792102024-09-30073792102023-10-012024-09-30073792102022-09-30073792102022-10-012023-09-30073792102023-09-3007379210ns15:EnglandWales2023-10-012024-09-3007379210ns14:PoundSterling2023-10-012024-09-3007379210ns10:Director12023-10-012024-09-3007379210ns10:PrivateLimitedCompanyLtd2023-10-012024-09-3007379210ns10:SmallEntities2023-10-012024-09-3007379210ns10:AuditExempt-NoAccountantsReport2023-10-012024-09-3007379210ns10:SmallCompaniesRegimeForAccounts2023-10-012024-09-3007379210ns10:AbridgedAccounts2023-10-012024-09-300737921012023-10-012024-09-3007379210ns10:OrdinaryShareClass12023-10-012024-09-3007379210ns10:Director22023-10-012024-09-3007379210ns10:RegisteredOffice2023-10-012024-09-3007379210ns5:CurrentFinancialInstruments2024-09-3007379210ns5:CurrentFinancialInstruments2023-09-3007379210ns5:ShareCapital2024-09-3007379210ns5:ShareCapital2023-09-3007379210ns5:RetainedEarningsAccumulatedLosses2024-09-3007379210ns5:RetainedEarningsAccumulatedLosses2023-09-3007379210ns5:NetGoodwill2023-10-012024-09-3007379210ns5:IntangibleAssetsOtherThanGoodwill2023-10-012024-09-3007379210ns5:ComputerEquipment2023-10-012024-09-3007379210ns10:OrdinaryShareClass12024-09-30
REGISTERED NUMBER: 07379210 (England and Wales)















LANDAU RATING CONSULTANTS LIMITED

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2024






LANDAU RATING CONSULTANTS LIMITED (REGISTERED NUMBER: 07379210)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024










Page

Company Information 1

Abridged Statement of Financial Position 2

Notes to the Financial Statements 4


LANDAU RATING CONSULTANTS LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 30 SEPTEMBER 2024







DIRECTORS: I M Landau BSc (Hons) MRICS
M L Landau





REGISTERED OFFICE: 923 Finchley Road
London
NW11 7PE





REGISTERED NUMBER: 07379210 (England and Wales)





ACCOUNTANTS: Joseph Kahan Associates LLP
Chartered Accountants
923 Finchley Road
London
NW11 7PE

LANDAU RATING CONSULTANTS LIMITED (REGISTERED NUMBER: 07379210)

ABRIDGED STATEMENT OF FINANCIAL POSITION
30 SEPTEMBER 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 372 195
372 195

CURRENT ASSETS
Debtors 31,689 44,116
Cash at bank 6,980 6,317
38,669 50,433
CREDITORS
Amounts falling due within one year 38,791 49,381
NET CURRENT (LIABILITIES)/ASSETS (122 ) 1,052
TOTAL ASSETS LESS CURRENT
LIABILITIES

250

1,247

CAPITAL AND RESERVES
Called up share capital 6 100 100
Retained earnings 150 1,147
SHAREHOLDERS' FUNDS 250 1,247

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2024 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.

LANDAU RATING CONSULTANTS LIMITED (REGISTERED NUMBER: 07379210)

ABRIDGED STATEMENT OF FINANCIAL POSITION - continued
30 SEPTEMBER 2024


The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

All the members have consented to the preparation of an abridged Income Statement and an abridged Statement of Financial Position for the year ended 30 September 2024 in accordance with Section 444(2A) of the Companies Act 2006.

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 22 January 2025 and were signed on its behalf by:





I M Landau BSc (Hons) MRICS - Director


LANDAU RATING CONSULTANTS LIMITED (REGISTERED NUMBER: 07379210)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024


1. STATUTORY INFORMATION

Landau Rating Consultants 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.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2013, is being amortised evenly over its estimated useful life of five years.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Computer & Equipment - 50% on cost

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 statement of financial position date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

LANDAU RATING CONSULTANTS LIMITED (REGISTERED NUMBER: 07379210)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 SEPTEMBER 2024


2. ACCOUNTING POLICIES - continued

Debtors
Basic financial assets, including trade and other debtors, are initially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Such assets are subsequently carried at amortised cost using the effective interest method, less any impairment.

Cash and cash equivalents
Cash and cash equivalents are represented by cash in hand, deposits held at call with financial institutions, and other short-term highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

Creditors
Basic financial liabilities, including trade and other creditors, loans from third parties and loans from related parties, are initially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Such instruments are subsequently carried at amortised cost using the effective interest method, less any impairment.

Financial instruments
The Company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in non-puttable ordinary shares.

Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in profit or loss.

Financial assets and liabilities are offset and the net amount reported in the Balance Sheet when there is an enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2023 - 2 ) .

4. INTANGIBLE FIXED ASSETS
Totals
£   
COST
At 1 October 2023
and 30 September 2024 150,000
AMORTISATION
At 1 October 2023
and 30 September 2024 150,000
NET BOOK VALUE

At 30 September 2024 -
At 30 September 2023 -

LANDAU RATING CONSULTANTS LIMITED (REGISTERED NUMBER: 07379210)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 SEPTEMBER 2024


5. TANGIBLE FIXED ASSETS
Totals
£   
COST
At 1 October 2023 6,529
Additions 744
At 30 September 2024 7,273
DEPRECIATION
At 1 October 2023 6,334
Charge for year 567
At 30 September 2024 6,901
NET BOOK VALUE
At 30 September 2024 372
At 30 September 2023 195

6. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2024 2023
value: £    £   
100 Ordinary £1 100 100

7. ULTIMATE CONTROLLING PARTY

The Directors, I M Landau and M L Landau are the controlling parties.