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REGISTERED NUMBER: 04917578 (England and Wales)















FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024

FOR

LANDERS ACCOUNTANTS LTD









LANDERS ACCOUNTANTS LTD (REGISTERED NUMBER: 04917578)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


LANDERS ACCOUNTANTS LTD

COMPANY INFORMATION
FOR THE YEAR ENDED 31 DECEMBER 2024







DIRECTORS: R W Brown
C J Floyd BSc CTA ATT





SECRETARY: R W Brown





REGISTERED OFFICE: Church View Chambers
38 Market Square
Toddington
Bedfordshire
LU5 6BS





REGISTERED NUMBER: 04917578 (England and Wales)





Page 1
LANDERS ACCOUNTANTS LTD (REGISTERED NUMBER: 04917578)

BALANCE SHEET
31 DECEMBER 2024

31.12.24 31.12.23
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 104 276
104 276

CURRENT ASSETS
Debtors 6 508,254 562,652
Cash at bank 153,196 160,095
661,450 722,747
CREDITORS
Amounts falling due within one year 7 271,262 277,496
NET CURRENT ASSETS 390,188 445,251
TOTAL ASSETS LESS CURRENT
LIABILITIES
390,292
445,527

PROVISIONS FOR LIABILITIES 96 96
NET ASSETS 390,196 445,431

CAPITAL AND RESERVES
Called up share capital 51 51
Capital redemption reserve 50 50
Retained earnings 390,095 445,330
SHAREHOLDERS' FUNDS 390,196 445,431

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

The members have not required the company to obtain an audit of its financial statements for the year 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 notes form part of these financial statements

Page 2
LANDERS ACCOUNTANTS LTD (REGISTERED NUMBER: 04917578)

BALANCE SHEET - continued
31 DECEMBER 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 and authorised for issue by the Board of Directors and authorised for issue on 22 July 2025 and were signed on its behalf by:





R W Brown - Director


The notes form part of these financial statements

Page 3
LANDERS ACCOUNTANTS LTD (REGISTERED NUMBER: 04917578)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

1. STATUTORY INFORMATION

Landers Accountants 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
In respect of long-term contracts and contracts for on-going services, turnover represents the value of work done in the year, including estimates of amounts not invoiced. Turnover in respect of long-term contracts and contracts for on-going services is recognised by reference to the stage of completion.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2004, has been amortised evenly over its estimated useful life of ten years.

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 - 33% on cost
Computer equipment - 33% on cost

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.

Page 4
LANDERS ACCOUNTANTS LTD (REGISTERED NUMBER: 04917578)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 DECEMBER 2024

2. ACCOUNTING POLICIES - continued

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.

Operating lease agreements
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged against profits on a straight line basis over the period of the lease.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 12 (2023 - 12 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 January 2024
and 31 December 2024 635,000
AMORTISATION
At 1 January 2024
and 31 December 2024 635,000
NET BOOK VALUE
At 31 December 2024 -
At 31 December 2023 -

Page 5
LANDERS ACCOUNTANTS LTD (REGISTERED NUMBER: 04917578)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 DECEMBER 2024

5. TANGIBLE FIXED ASSETS
Fixtures
and Computer
fittings equipment Totals
£    £    £   
COST
At 1 January 2024 20,190 43,805 63,995
Additions 83 - 83
At 31 December 2024 20,273 43,805 64,078
DEPRECIATION
At 1 January 2024 20,101 43,618 63,719
Charge for year 92 163 255
At 31 December 2024 20,193 43,781 63,974
NET BOOK VALUE
At 31 December 2024 80 24 104
At 31 December 2023 89 187 276

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.24 31.12.23
£    £   
Trade debtors 197,596 176,620
Amounts recoverable on
contracts 9,140 53,496
Other debtors 301,518 332,536
508,254 562,652

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.24 31.12.23
£    £   
Payments received in advance
under contracts 88,412 94,786
Trade creditors 19,269 17,650
Taxation and social security 129,564 132,350
Other creditors 34,017 32,710
271,262 277,496

Page 6
LANDERS ACCOUNTANTS LTD (REGISTERED NUMBER: 04917578)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 DECEMBER 2024

8. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 December 2024 and 31 December 2023:

31.12.24 31.12.23
£    £   
Director 1
Balance outstanding at start of year 226,455 200,791
Amounts advanced 179,759 107,630
Amounts repaid (210,261 ) (81,966 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 195,953 226,455

Page 7