REGISTERED NUMBER: 11611898 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 March 2025

for

Golden Land Projects Limited

Page

Statement of financial position

1

Notes to the financial statements

2

to

5

Fixed assets

Tangible assets

5

1,603

810

Current assets

Debtors

6

25,254

1,108

Cash at bank and in hand

53,957

5,238

79,211

6,346

Creditors

Amounts falling due within one year

7

35,361

5,512

Net current assets

43,850

834

Total assets less current liabilities

45,453

1,644

Capital and reserves

Called up share capital

8

10

10

Retained earnings

45,443

1,634

Shareholders' funds

45,453

1,644

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 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 25 August 2025 and were signed on its behalf by:

Mrs J Manby - Director

1.	Statutory information

Golden Land Projects Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number:

11611898

Registered office:

1 Churchgate Court

Woodlane

Braunston

Rutland

LE15 8JG

The presentation currency of the financial statements is the Pound Sterling (£).

2.	Statement of compliance

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.

3.	Accounting policies

Basis of preparing the financial statements

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.

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision

of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax,returns, rebates and discounts.

The company recognises revenue when:

The amount of revenue can be reliably measured;

it is probable that future economic benefits will flow to the entity;

and specific criteria have been met for each of the company's activities.

Tangible fixed assets

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

Computer & office equipmt

-

Straight line over 3 years

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses. The cost of tangible asset includes directly attributable incremental costs incurred in their acquisition and installation.

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 statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business. Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

4.	Employees and directors

The average number of employees during the year was 2 (2024 - 2 ) .

5.	Tangible fixed assets

Computer

& office

equipmt

£

Cost

At 1 April 2024

3,242

Additions

2,404

At 31 March 2025

5,646

Depreciation

At 1 April 2024

2,432

Charge for year

1,611

At 31 March 2025

4,043

Net book value

At 31 March 2025

1,603

At 31 March 2024

810

6.

Debtors: amounts falling due within one year

2025

2024

£

£

Trade debtors

-

1,108

Directors' loan accounts

23,847

-

Prepayments

1,407

-

25,254

1,108

7.

Creditors: amounts falling due within one year

2025

2024

£

£

Corporation tax

32,703

3,512

VAT

256

-

Directors' loan accounts

-

46

Accrued expenses

2,402

1,954

35,361

5,512

8.	Called up share capital

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

10

Ordinary shares

£

10

10

9.	Directors' advances, credits and guarantees

The following advances and credits to directors subsisted during the years ended 31 March 2025 and 31 March 2024:

2025

2024

£

£

N C Manby and Mrs J Manby

Balance outstanding at start of year

(46

)

(46

)

Amounts advanced

24,713

-

Amounts repaid

(820

)

-

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

23,847

(46

)