Registered number
10937139
LANDERS CONSULTING LIMITED
Report and Accounts
31 August 2024
LANDERS CONSULTING LIMITED
Registered number: 10937139
Director's Report
The director presents her report and accounts for the year ended 31 August 2024.
Principal activities
The company's principal activity during the year continued to be organising Clinical Trials.
Directors
The following persons served as directors during the year:
Lorna Anderson
Small company provisions
This report has been prepared in accordance with the provisions in Part 15 of the Companies Act 2006 applicable to companies subject to the small companies regime.
This report was approved by the board on 22 April 2025 and signed on its behalf.
Lorna Anderson
Director
LANDERS CONSULTING LIMITED
Accountants' Report
Accountants' report to the director of
LANDERS CONSULTING LIMITED
You consider that the company is exempt from an audit for the year ended 31 August 2024. You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year.
In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us.
We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts.
Highviews Accounts Ltd
Accountants
3 Preston Parade
Whitstable
Kent
CT5 4AA
22 April 2025
LANDERS CONSULTING LIMITED
Profit and Loss Account
for the year ended 31 August 2024
2024 2023
£ £
Turnover 69,683 113,874
Administrative expenses (28,689) (44,434)
Operating profit 40,994 69,440
Profit before taxation 40,994 69,440
Tax on profit (7,668) (13,268)
Profit for the financial year 33,326 56,172
LANDERS CONSULTING LIMITED
Registered number: 10937139
Balance Sheet
as at 31 August 2024
Notes 2024 2023
£ £
Fixed assets
Tangible assets 3 1,070 110
Current assets
Cash at bank and in hand 9,692 11,555
Creditors: amounts falling due within one year 4 (10,701) (3,430)
Net current (liabilities)/assets (1,009) 8,125
Net assets 61 8,235
Capital and reserves
Called up share capital 1 1
Profit and loss account 60 8,234
Shareholder's funds 61 8,235
The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges her responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
Lorna Anderson
Director
Approved by the board on 22 April 2025
LANDERS CONSULTING LIMITED
Statement of Changes in Equity
for the year ended 31 August 2024
Share Share Re- Profit Total
capital premium valuation and loss
reserve account
£ £ £ £ £
At 1 September 2022 1 - - 15,062 15,063
Profit for the financial year 56,172 56,172
Dividends (63,000) (63,000)
At 31 August 2023 1 - - 8,234 8,235
At 1 September 2023 1 - - 8,234 8,235
Profit for the financial year 33,326 33,326
Dividends (41,500) (41,500)
At 31 August 2024 1 - - 60 61
LANDERS CONSULTING LIMITED
Notes to the Accounts
for the year ended 31 August 2024
1 Accounting policies
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.
Intangible fixed assets
Intangible fixed assets are measured at cost less accumulative amortisation and any accumulative impairment losses.
Tangible fixed assets
Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
Freehold buildings over 50 years
Leasehold land and buildings over the lease term
Plant and machinery over 5 years
Fixtures, fittings, tools and equipment over 5 years
Investments
Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.
Stocks
Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.
Debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
Creditors
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
Taxation
A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Provisions
Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Leased assets
A lease is classified as a finance lease if it transfers substantially all the risks and rewards incidental to ownership. All other leases are classified as operating leases. The rights of use and obligations under finance leases are initially recognised as assets and liabilities at amounts equal to the fair value of the leased assets or, if lower, the present value of the minimum lease payments. Minimum lease payments are apportioned between the finance charge and the reduction in the outstanding liability using the effective interest rate method. The finance charge is allocated to each period during the lease so as to produce a constant periodic rate of interest on the remaining balance of the liability. Leased assets are depreciated in accordance with the company's policy for tangible fixed assets. If there is no reasonable certainty that ownership will be obtained at the end of the lease term, the asset is depreciated over the lower of the lease term and its useful life. Operating lease payments are recognised as an expense on a straight line basis over the lease term.
Pensions
Contributions to defined contribution plans are expensed in the period to which they relate.
2 Employees 2024 2023
Number Number
Average number of persons employed by the company 2 2
3 Tangible fixed assets
Plant and machinery etc
£
Cost
At 1 September 2023 218
Additions 1,316
At 31 August 2024 1,534
Depreciation
At 1 September 2023 108
Charge for the year 356
At 31 August 2024 464
Net book value
At 31 August 2024 1,070
At 31 August 2023 110
4 Creditors: amounts falling due within one year 2024 2023
£ £
Taxation and social security costs 19,912 13,052
Other creditors (9,211) (9,622)
10,701 3,430
5 Other information
LANDERS CONSULTING LIMITED is a private company limited by shares and incorporated in England. Its registered office is:
48 Hazledene Road
London
W4 3JB
LANDERS CONSULTING LIMITED
Detailed profit and loss account
for the year ended 31 August 2024
This schedule does not form part of the statutory accounts
2024 2023
£ £
Sales 69,683 113,874
Administrative expenses (28,689) (44,434)
Operating profit 40,994 69,440
Profit before tax 40,994 69,440
LANDERS CONSULTING LIMITED
Detailed profit and loss account
for the year ended 31 August 2024
This schedule does not form part of the statutory accounts
2024 2023
£ £
Sales
Sales 69,683 113,874
Administrative expenses
Employee costs:
Wages and salaries 9,000 9,600
Director's salary 9,000 9,600
Pensions - 10,000
Staff training and welfare 20 -
Travel and subsistence 845 8,144
Motor expenses 387 288
Entertaining 325 390
19,577 38,022
Premises costs:
Rent 1,390 -
1,390 -
General administrative expenses:
Telephone and internet 462 358
Courier services - 278
Bank charges 84 224
Insurance 879 1,516
Equipment expensed - 160
Software 507 480
Repairs and maintenance 958 -
Depreciation 356 54
Sundry expenses 46 212
3,292 3,282
Legal and professional costs:
Accountancy fees 4,430 3,130
4,430 3,130
28,689 44,434
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