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REGISTERED NUMBER: 01411151 (England and Wales)











Unaudited Financial Statements

for the Year Ended 30 June 2024

for

Landau Holdings Limited

Landau Holdings Limited (Registered number: 01411151)






Contents of the Financial Statements
for the Year Ended 30 June 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Landau Holdings Limited

Company Information
for the Year Ended 30 June 2024







DIRECTORS: Mrs M R Mertens
Mrs C J Mertens
A Mertens
D P Johnson
J D Mertens





SECRETARY:





REGISTERED OFFICE: Unit C
Bontoft Business Park
Bontoft
Kingston upon Hull
East Yorkshire
HU5 4HF





REGISTERED NUMBER: 01411151 (England and Wales)





ACCOUNTANTS: Andrew Cooper & Company
Chartered Accountants
650 Anlaby Road
Kingston upon Hull
East Yorkshire
HU3 6UU

Landau Holdings Limited (Registered number: 01411151)

Balance Sheet
30 June 2024

30.6.24 30.6.23
Notes £    £    £   
FIXED ASSETS
Intangible assets 4 3 3
Tangible assets 5 197,012 219,500
197,015 219,503

CURRENT ASSETS
Stocks 431,105 387,249
Debtors 6 357,191 308,544
Cash in hand 3,900 3,583
792,196 699,376
CREDITORS
Amounts falling due within one year 7 663,476 550,377
NET CURRENT ASSETS 128,720 148,999
TOTAL ASSETS LESS CURRENT
LIABILITIES

325,735

368,502

CREDITORS
Amounts falling due after more than one
year

8

129,696

184,540
NET ASSETS 196,039 183,962

CAPITAL AND RESERVES
Called up share capital 117,500 117,500
Retained earnings 78,539 66,462
SHAREHOLDERS' FUNDS 196,039 183,962

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

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 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 Holdings Limited (Registered number: 01411151)

Balance Sheet - continued
30 June 2024


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 Board of Directors and authorised for issue on 11 May 2025 and were signed on its behalf by:





D P Johnson - Director


Landau Holdings Limited (Registered number: 01411151)

Notes to the Financial Statements
for the Year Ended 30 June 2024

1. STATUTORY INFORMATION

Landau Holdings 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 2011, is being amortised evenly over its estimated useful life of seven 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.

Patents and licences are being amortised evenly over their estimated useful life of nil years.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.
Plant and machinery etc - 10% on cost

Stocks
Stocks and work in progress are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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 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.

Landau Holdings Limited (Registered number: 01411151)

Notes to the Financial Statements - continued
for the Year Ended 30 June 2024

2. ACCOUNTING POLICIES - continued

Hire purchase and leasing commitments
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 31 (2023 - 34 ) .

4. INTANGIBLE FIXED ASSETS
Other
intangible
Goodwill assets Totals
£    £    £   
COST
At 1 July 2023
and 30 June 2024 82,047 20,001 102,048
AMORTISATION
At 1 July 2023
and 30 June 2024 82,046 19,999 102,045
NET BOOK VALUE
At 30 June 2024 1 2 3
At 30 June 2023 1 2 3

Landau Holdings Limited (Registered number: 01411151)

Notes to the Financial Statements - continued
for the Year Ended 30 June 2024

5. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 July 2023
and 30 June 2024 621,847
DEPRECIATION
At 1 July 2023 402,347
Charge for year 22,488
At 30 June 2024 424,835
NET BOOK VALUE
At 30 June 2024 197,012
At 30 June 2023 219,500

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Plant and
machinery
etc
£   
COST
At 1 July 2023
and 30 June 2024 78,982
DEPRECIATION
At 1 July 2023 12,374
Charge for year 9,357
At 30 June 2024 21,731
NET BOOK VALUE
At 30 June 2024 57,251
At 30 June 2023 66,608

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.6.24 30.6.23
£    £   
Trade debtors 103,735 93,941
Other debtors 253,456 214,603
357,191 308,544

Landau Holdings Limited (Registered number: 01411151)

Notes to the Financial Statements - continued
for the Year Ended 30 June 2024

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.6.24 30.6.23
£    £   
Bank loans and overdrafts 232,479 78,026
Hire purchase contracts 12,901 13,805
Payments on account 125,073 129,949
Trade creditors 164,273 257,758
Taxation and social security 91,993 62,961
Other creditors 36,757 7,878
663,476 550,377

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
30.6.24 30.6.23
£    £   
Bank loans 112,576 156,137
Hire purchase contracts 17,120 28,403
129,696 184,540