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Company Registration No. 06315207 (England and Wales)
Landara Limited Unaudited accounts for the year ended 30 June 2024
Landara Limited Unaudited accounts Contents
Page
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Landara Limited Company Information for the year ended 30 June 2024
Directors
J D Pelczer S J Pelczer
Company Number
06315207 (England and Wales)
Registered Office
Congress House Lyon Road Harrow HA1 2EN
Accountants
Balmoral Consultancy Services Limited Congress House 14 Lyon Road Harrow Middlesex HA1 2EN
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Landara Limited Statement of financial position as at 30 June 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
1,502 
134 
Investments
10,145 
10,145 
11,647 
10,279 
Current assets
Debtors
6,725 
6,744 
Cash at bank and in hand
68,889 
117,593 
75,614 
124,337 
Creditors: amounts falling due within one year
(7,406)
(16,521)
Net current assets
68,208 
107,816 
Net assets
79,855 
118,095 
Capital and reserves
Called up share capital
2 
2 
Profit and loss account
79,853 
118,093 
Shareholders' funds
79,855 
118,095 
For the year ending 30 June 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 7 February 2025 and were signed on its behalf by
J D Pelczer Director Company Registration No. 06315207
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Landara Limited Notes to the Accounts for the year ended 30 June 2024
1
Statutory information
Landara Limited is a private company, limited by shares, registered in England and Wales, registration number 06315207. The registered office is Congress House, Lyon Road, Harrow, HA1 2EN.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Taxation
Tax is recognised in the Statement of income and retained earnings, except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively. The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Computer equipment
25% Straight Line
Debtors
Short term debtors are measured at transaction price, less any impairment. Loans receivables are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.
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Landara Limited Notes to the Accounts for the year ended 30 June 2024
Creditors
Short term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
Dividends
Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.
Investments
Investments in shares are included at fair value.
4
Tangible fixed assets
Computer equipment 
£ 
Cost or valuation
At cost 
At 1 July 2023
8,499 
Additions
2,003 
At 30 June 2024
10,502 
Depreciation
At 1 July 2023
8,365 
Charge for the year
635 
At 30 June 2024
9,000 
Net book value
At 30 June 2024
1,502 
At 30 June 2023
134 
5
Investments
Other investments 
£ 
Valuation at 1 July 2023
10,145 
Valuation at 30 June 2024
10,145 
6
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
VAT
22 
- 
Trade debtors
6,703 
6,744 
6,725 
6,744 
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Landara Limited Notes to the Accounts for the year ended 30 June 2024
7
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Trade creditors
- 
6,000 
Taxes and social security
4,752 
7,062 
Other creditors
454 
926 
Loans from directors
- 
133 
Accruals
2,200 
2,400 
7,406 
16,521 
8
Share capital
2024 
2023 
£ 
£ 
Allotted, called up and fully paid:
2 Ordinary shares of £1 each
2 
2 
9
Transactions with related parties
During the year dividends of £50,000 (2023: £70,000) were paid to J Pelczer and S Pelczer, both directors and shareholders of the company.
10
Controlling party
The company was jointly controlled by Mr & Mrs Pelczer, by virtue of their shareholding.
11
Average number of employees
During the year the average number of employees was 2 (2023: 2).
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