IRIS Accounts Production v25.1.4.42 15378066 Board of Directors 31.12.23 31.12.24 31.12.24 false true false false true false iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh153780662023-12-30153780662024-12-31153780662023-12-312024-12-31153780662023-12-3015378066ns15:EnglandWales2023-12-312024-12-3115378066ns14:PoundSterling2023-12-312024-12-3115378066ns10:Director12023-12-312024-12-3115378066ns10:PrivateLimitedCompanyLtd2023-12-312024-12-3115378066ns10:SmallEntities2023-12-312024-12-3115378066ns10:AuditExemptWithAccountantsReport2023-12-312024-12-3115378066ns10:SmallCompaniesRegimeForDirectorsReport2023-12-312024-12-3115378066ns10:SmallCompaniesRegimeForAccounts2023-12-312024-12-3115378066ns10:FullAccounts2023-12-312024-12-3115378066ns10:Director22023-12-312024-12-3115378066ns10:RegisteredOffice2023-12-312024-12-3115378066ns5:CurrentFinancialInstruments2024-12-3115378066ns5:ShareCapital2024-12-3115378066ns5:RetainedEarningsAccumulatedLosses2024-12-3115378066ns5:PlantMachinery2023-12-312024-12-3115378066ns5:PlantMachinery2024-12-3115378066ns5:AdditionsToInvestments2024-12-3115378066ns5:CostValuation2024-12-3115378066ns5:WithinOneYearns5:CurrentFinancialInstruments2024-12-311537806612023-12-312024-12-31
REGISTERED NUMBER: 15378066 (England and Wales)






















Unaudited Financial Statements

for the period

31 December 2023 to 31 December 2024

for

Lnd Global Ltd

Lnd Global Ltd (Registered number: 15378066)






Contents of the Financial Statements
for the period 31 December 2023 to 31 December 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3

Chartered Accountants' Report 6

Lnd Global Ltd

Company Information
for the period 31 December 2023 to 31 December 2024







DIRECTORS: N M Vocos
R E Lang





REGISTERED OFFICE: 1 Charterhouse Mews
London
EC1M 6BB





REGISTERED NUMBER: 15378066 (England and Wales)





ACCOUNTANTS: ansteybond
1 Charterhouse Mews
London
EC1M 6BB

Lnd Global Ltd (Registered number: 15378066)

Balance Sheet
31 December 2024

Notes £   
FIXED ASSETS
Tangible assets 4 3,014
Investments 5 101
3,115

CURRENT ASSETS
Debtors 6 75,963
Cash at bank 47,888
123,851
CREDITORS
Amounts falling due within one year 7 (632,333 )
NET CURRENT LIABILITIES (508,482 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

(505,367

)

CAPITAL AND RESERVES
Called up share capital 200
Retained earnings (505,567 )
(505,367 )

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 31 December 2024.

The members have not required the company to obtain an audit of its financial statements for the period ended 31 December 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.

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 4 August 2025 and were signed on its behalf by:




R E Lang - Director


Lnd Global Ltd (Registered number: 15378066)

Notes to the Financial Statements
for the period 31 December 2023 to 31 December 2024

1. STATUTORY INFORMATION

Lnd Global 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.

These financial statements have been prepared on a going concern basis, which assumes the Company will continue to trade for the foreseeable future.

At the reporting date, the Company had net liabilities of £505,367. The directors' assessment of the going concern basis is supported by detailed financial forecasts for at least 12 months from the date of approval of these financial statements. A material factor supporting this assessment is the existence of legally binding advance subscription agreements for £532,752, a balance which was converted to share capital and share premium on 4th April 2025. This non-contingent conversion has remedied the net liability position and provided sufficient capital to fund the Company's planned operations.

After reviewing the forecasts and the equity conversion, the directors have a reasonable expectation that the Company has adequate resources to continue in operational existence for the foreseeable future. Accordingly, they continue to adopt the going concern basis of preparation.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Computer equipment: 20% Straight line

Investments in subsidiaries
Investments in subsidiary undertakings are recognised at cost.

Taxation
Taxation for the period 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 period 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.

Lnd Global Ltd (Registered number: 15378066)

Notes to the Financial Statements - continued
for the period 31 December 2023 to 31 December 2024

2. 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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the period was 2 .

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
Additions 3,280
At 31 December 2024 3,280
DEPRECIATION
Charge for period 266
At 31 December 2024 266
NET BOOK VALUE
At 31 December 2024 3,014

5. FIXED ASSET INVESTMENTS
Shares in
group
undertakings
£   
COST
Additions 101
At 31 December 2024 101
NET BOOK VALUE
At 31 December 2024 101

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
£   
Amounts owed by group undertakings 99
Other debtors 75,864
75,963

Lnd Global Ltd (Registered number: 15378066)

Notes to the Financial Statements - continued
for the period 31 December 2023 to 31 December 2024

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
£   
Trade creditors 10,200
Amounts owed to group undertakings 76,569
Other creditors 545,564
632,333

8. RELATED PARTY DISCLOSURES

At the balance sheet date, included within other creditors, is an amount of £76,569 due to LND Advisory Ltd, a subsidiary entity of LND Global Ltd.

At the balance sheet date, included within other debtors, is an amount of £99 due from LND Insight Ltd, a subsidiary entity of LND Global Ltd.

At the balance sheet date, included within other debtors, is a balance of £95 due from NM Vocos, director of the company.

At the balance sheet date, included within other creditors, is a balance of £112 due to RE Lang, director of the company.

9. POST BALANCE SHEET EVENTS

On 4th & 14th April 2025, 43,637 & 6,295 C Shares were issued respectively at a price of £20 per share. £532,752 of investments in advance in current liabilities as of the reporting date was converted to share capital & share premium on 4th April 2025.

Chartered Accountants' Report to the Board of Directors
on the Unaudited Financial Statements of
Lnd Global Ltd

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Lnd Global Ltd for the period ended 31 December 2024 which comprise the Income Statement, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of Lnd Global Ltd, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Lnd Global Ltd and state those matters that we have agreed to state to the Board of Directors of Lnd Global Ltd, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Lnd Global Ltd and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Lnd Global Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and loss of Lnd Global Ltd. You consider that Lnd Global Ltd is exempt from the statutory audit requirement for the period.

We have not been instructed to carry out an audit or a review of the financial statements of Lnd Global Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.






ansteybond
1 Charterhouse Mews
London
EC1M 6BB


4 August 2025