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REGISTERED NUMBER: 14343316 (England and Wales)















Unaudited Financial Statements

for the Year Ended 30th September 2024

for

Landless & Daughters Ltd

Landless & Daughters Ltd (Registered number: 14343316)






Contents of the Financial Statements
for the year ended 30th September 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Landless & Daughters Ltd

Company Information
for the year ended 30th September 2024







DIRECTORS: Mr M J Landless
Mrs C Landless





REGISTERED OFFICE: 853 Whittingham Lane
Whittingham
Preston
PR3 2AU





REGISTERED NUMBER: 14343316 (England and Wales)





ACCOUNTANTS: Robin Oatridge & Co Limited
Chartered Certified Accountants
Black Bull House
353-355 Station Road
Bamber Bridge
Preston
Lancashire
PR5 6EE

Landless & Daughters Ltd (Registered number: 14343316)

Balance Sheet
30th September 2024

2024 2023
Notes £    £    £   
FIXED ASSETS
Intangible assets 4 42,461 47,769
Tangible assets 5 3,293 4,391
45,754 52,160

CURRENT ASSETS
Stocks 4,850 2,500
Debtors 6 212 -
Cash at bank and in hand 4,112 8,383
9,174 10,883
CREDITORS
Amounts falling due within one year 7 37,355 19,396
NET CURRENT LIABILITIES (28,181 ) (8,513 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

17,573

43,647

CREDITORS
Amounts falling due after more than one
year

8

15,000

35,000
NET ASSETS 2,573 8,647

CAPITAL AND RESERVES
Called up share capital 2 2
Retained earnings 2,571 8,645
2,573 8,647

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

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

Landless & Daughters Ltd (Registered number: 14343316)

Balance Sheet - continued
30th 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 26th June 2025 and were signed on its behalf by:





Mr M J Landless - Director


Landless & Daughters Ltd (Registered number: 14343316)

Notes to the Financial Statements
for the year ended 30th September 2024

1. STATUTORY INFORMATION

Landless & Daughters Ltd 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 2022, is being amortised evenly over its estimated useful life of ten 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.
Fixtures and fittings - 25% on reducing balance

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

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.

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.

Landless & Daughters Ltd (Registered number: 14343316)

Notes to the Financial Statements - continued
for the year ended 30th September 2024

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 6 (2023 - 5 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1st October 2023
and 30th September 2024 53,076
AMORTISATION
At 1st October 2023 5,307
Amortisation for year 5,308
At 30th September 2024 10,615
NET BOOK VALUE
At 30th September 2024 42,461
At 30th September 2023 47,769

5. TANGIBLE FIXED ASSETS
Fixtures
and
fittings
£   
COST
At 1st October 2023
and 30th September 2024 5,855
DEPRECIATION
At 1st October 2023 1,464
Charge for year 1,098
At 30th September 2024 2,562
NET BOOK VALUE
At 30th September 2024 3,293
At 30th September 2023 4,391

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Other debtors 212 -

Landless & Daughters Ltd (Registered number: 14343316)

Notes to the Financial Statements - continued
for the year ended 30th September 2024

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Bank loans and overdrafts 10,757 -
Trade creditors 4,924 5,251
Taxation and social security 12,939 7,850
Other creditors 8,735 6,295
37,355 19,396

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2024 2023
£    £   
Other creditors 15,000 35,000

9. LEASING AGREEMENTS
The company has an annual lease commitment of £10,200 that expires in December 2032.

10. ULTIMATE CONTROLLING PARTY

The ultimate controlling party of the company is the directors.