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REGISTERED NUMBER: 01939302 (England and Wales)









Unaudited Financial Statements

for the Year Ended 30 September 2024

for

LANDMARK ENVIRONMENTAL CONSULTANTS
LIMITED

LANDMARK ENVIRONMENTAL CONSULTANTS
LIMITED (REGISTERED NUMBER: 01939302)

Contents of the Financial Statements
FOR THE YEAR ENDED 30 SEPTEMBER 2024










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


LANDMARK ENVIRONMENTAL CONSULTANTS
LIMITED

Company Information
FOR THE YEAR ENDED 30 SEPTEMBER 2024







DIRECTORS: A J Spargo
G P Melvill





SECRETARY: G P Melvill





REGISTERED OFFICE: Unit 1 Theynes Court
Long Ashton Business Park
Yanley Lane
Bristol
BS41 9LB





REGISTERED NUMBER: 01939302 (England and Wales)





ACCOUNTANTS: Gravita
Chartered Accountants
6-8 Bath Street
Bristol
BS1 6HL

LANDMARK ENVIRONMENTAL CONSULTANTS
LIMITED (REGISTERED NUMBER: 01939302)

Balance Sheet
30 SEPTEMBER 2024

2024 2023
(restated)
Notes £    £   
FIXED ASSETS
Tangible assets 3 50,076 50,204

CURRENT ASSETS
Debtors 4 517,517 383,492
Cash at bank and in hand 191,509 134,157
709,026 517,649
CREDITORS
Amounts falling due within one year 5 (266,482 ) (194,869 )
NET CURRENT ASSETS 442,544 322,780
TOTAL ASSETS LESS CURRENT
LIABILITIES

492,620

372,984

CREDITORS
Amounts falling due after more than one
year

6

(4,576

)

(8,603

)

PROVISIONS FOR LIABILITIES (13,478 ) (9,434 )
NET ASSETS 474,566 354,947

CAPITAL AND RESERVES
Called up share capital 7 7
Capital redemption reserve 10 10
Retained earnings 474,549 354,930
474,566 354,947

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.

LANDMARK ENVIRONMENTAL CONSULTANTS
LIMITED (REGISTERED NUMBER: 01939302)

Balance Sheet - 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.

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 29 May 2025 and were signed on its behalf by:




A J Spargo - Director



G P Melvill - Director


LANDMARK ENVIRONMENTAL CONSULTANTS
LIMITED (REGISTERED NUMBER: 01939302)

Notes to the Financial Statements
FOR THE YEAR ENDED 30 SEPTEMBER 2024


1. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with the provisions of Section 1A "Small Entities" of Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" ("FRS 102") and the requirements of the Companies Act 2006.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared on the historical cost convention. The principal accounting policies adopted are set out below.

Going concern
At the time of approving the financial statements, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus the directors continue to adopt the going concern basis of accounting in preparing the financial statements.

Significant judgements and estimates
In the application of the company's accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised, if the revision affects only that period, or in the period of the revision and future periods if the revision affects both current and future periods. The estimates and assumptions which have a significant risk of causing a material adjustment to the carrying amount of assets and liabilities are outlined below.

The amount of revenue recognised in respect of contracts in progress at the year end and the amount of profit taken is based on how complete the contract is. Estimates are made when calculating the completion percentage for these contracts.

Depreciation is estimated to write off the value of the asset over its estimated expected life down to its residual value.

Turnover
Revenue represents amounts chargeable to clients for professional services provided during the year, net of VAT. Services to clients, which at the balance sheet date have not been billed, have been recognised as revenue. Revenue is recognised by reference to an assessment of the fair value of the services provided at the balance sheet date as a proportion of the total value of the engagement.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Improvements to property - 3% on cost
Furniture, fittings and equipment - 20% on cost

LANDMARK ENVIRONMENTAL CONSULTANTS
LIMITED (REGISTERED NUMBER: 01939302)

Notes to the Financial Statements - continued
FOR THE YEAR ENDED 30 SEPTEMBER 2024


1. ACCOUNTING POLICIES - continued

Cash and cash equivalents
Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

Financial instruments
The company has elected to apply the provisions of Section 11 'Basic Financial Instruments' and Section 12 'Other Financial Instruments Issues' of FRS 102 to all of its financial instruments. Financial instruments are recognised when the company becomes party to the contractual provisions of the instrument. Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally 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.

Basic financial assets
Basic financial assets, which include trade and other debtors, amounts due from group undertakings and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost. Financial assets are derecognised only when the contractual rights to the cash flows from the asset expire or are settled, or when the company transfers the financial asset and substantially all the risks and rewards of ownership to another entity, or if some significant risks and rewards of ownership are retained but control of the asset has transferred to another party that is able to sell the asset in its entirety to an unrelated third party.

Basic financial liabilities
Basic financial liabilities, including trade and other creditors and amounts due to group undertakings 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. Debt instruments are subsequently carried at amortised cost, using the effective interest rate method. Financial liabilities are derecognised when, and only when, the company's contractual obligations are discharged, cancelled, or they expire.

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.

LANDMARK ENVIRONMENTAL CONSULTANTS
LIMITED (REGISTERED NUMBER: 01939302)

Notes to the Financial Statements - continued
FOR THE YEAR ENDED 30 SEPTEMBER 2024


1. ACCOUNTING POLICIES - continued

Hire purchase and leasing commitments
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.

Contract work-in-progress
Profit on contracts in progress is taken as the work is carried out if the final outcome can be assessed with reasonable certainty. The profit is calculated on a prudent basis to reflect the proportion of the work carried out at the year end, by recording turnover and related costs. Turnover is calculated as that proportion of the total contract value which costs incurred to date bear to total expected costs for that contract. Full provision is made for losses on all contracts in the year in which they are first foreseen.

2. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 25 (2023 - 20 ) .

3. TANGIBLE FIXED ASSETS
Furniture,
Improvements fittings
to and
property equipment Totals
£    £    £   
COST
At 1 October 2023 7,101 281,187 288,288
Additions - 20,381 20,381
At 30 September 2024 7,101 301,568 308,669
DEPRECIATION
At 1 October 2023 338 237,746 238,084
Charge for year 213 20,296 20,509
At 30 September 2024 551 258,042 258,593
NET BOOK VALUE
At 30 September 2024 6,550 43,526 50,076
At 30 September 2023 6,763 43,441 50,204

LANDMARK ENVIRONMENTAL CONSULTANTS
LIMITED (REGISTERED NUMBER: 01939302)

Notes to the Financial Statements - continued
FOR THE YEAR ENDED 30 SEPTEMBER 2024


4. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
(restated)
£    £   
Trade debtors 322,428 237,340
Amounts owed by group undertakings 61,903 61,942
Other debtors - 1,373
Directors' current accounts 726 -
Prepayments and accrued income 132,460 82,837
517,517 383,492

5. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
(restated)
£    £   
Hire purchase contracts (see note 7) 4,027 5,893
Trade creditors 21,306 19,236
Tax 90,977 44,125
Social security and other taxes 10,411 8,664
VAT 105,133 82,079
Other creditors 2,887 2,023
Pensions 4,114 6,401
Accruals and deferred income 27,627 26,448
266,482 194,869

6. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2024 2023
(restated)
£    £   
Hire purchase contracts (see note 7) 4,576 8,603

7. LEASING AGREEMENTS

Minimum lease payments fall due as follows:

Hire purchase contracts
2024 2023
(restated)
£    £   
Net obligations repayable:
Within one year 4,027 5,893
Between one and five years 4,576 8,603
8,603 14,496

LANDMARK ENVIRONMENTAL CONSULTANTS
LIMITED (REGISTERED NUMBER: 01939302)

Notes to the Financial Statements - continued
FOR THE YEAR ENDED 30 SEPTEMBER 2024


7. LEASING AGREEMENTS - continued

Non-cancellable operating leases
2024 2023
(restated)
£    £   
Within one year 13,250 26,500
Between one and five years 13,250 53,000
26,500 79,500

8. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 30 September 2024 and 30 September 2023:

2024 2023
(restated)
£    £   
G P Melvill
Balance outstanding at start of year - -
Amounts advanced 726 -
Amounts repaid - -
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 726 -

9. PARENT UNDERTAKING

The company is a wholly owned subsidiary of The Landmark Practice Holdings Limited, a company incorporated in England and Wales. Its registered office, which is also its principal place of business, is Unit 2, Theynes Court, Long Ashton Business Park, Yanley Lane, Bristol, BS41 9LB