REGISTERED NUMBER: OC365796 (England and Wales)

THE LAND GROUP LONDON LLP

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

Page

General information

1

Balance sheet

2

Notes to the financial statements

4

Chartered accountants' report

7

DESIGNATED MEMBERS:

A G Doyle

N C S Robson

D J Winch

REGISTERED OFFICE:

1 Quay Point

Station Road

Woodbridge

Suffolk

IP12 4AL

REGISTERED NUMBER:

OC365796 (England and Wales)

ACCOUNTANTS:

Berringers LLP

Chartered Accountants

Lygon House

50 London Road

Bromley

Kent

BR1 3RA

FIXED ASSETS

Tangible assets

4

398

531

CURRENT ASSETS

Debtors

5

110,833

75,849

Cash at bank

25,992

50,508

136,825

126,357

CREDITORS

Amounts falling due within one year

6

38,772

51,205

NET CURRENT ASSETS

98,053

75,152

TOTAL ASSETS LESS CURRENT LIABILITIES

and

NET ASSETS ATTRIBUTABLE TO MEMBERS

98,451

75,683

LOANS AND OTHER DEBTS DUE TO MEMBERS

7

98,451

75,683

TOTAL MEMBERS' INTERESTS

Loans and other debts due to members

7

98,451

75,683

The LLP is entitled to exemption from audit under Section 477 of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 for the year ended 31 March 2025.

The members acknowledge their responsibilities for:

(a)	ensuring that the LLP keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the LLP 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 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 relating to financial statements, so far as applicable to the LLP.

The financial statements have been prepared and delivered in accordance with the provisions applicable to LLPs subject to the small LLPs regime.

In accordance with Section 444 of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008, the Income statement has not been delivered.

The financial statements were approved by the members of the LLP and authorised for issue on 22 August 2025 and were signed by:

D J Winch - Designated member

1.	STATUTORY INFORMATION

The Land Group London LLP is registered in England and Wales. The LLP's registered number and registered office address can be found on the General 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 requirements of the Statement of Recommended Practice, Accounting by Limited Liability Partnerships. The financial statements have been prepared under the historical cost convention.

Significant judgements and estimates

The preparation of the financial statements requires management to make judgements, estimates and

assumptions that affect the amounts reported for assets and liabilities as at the balance sheet date and the

amounts reported for revenues and expenditures during the year. However, the nature of estimation means that actual outcomes could differ from those estimates. Management do not consider that there is a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next financial period.

Going Concern

The Members have considered the current economic and financial situation against the LLP's activities, income and expenditure and have concluded that the current risks to the LLP are not significant and that no additional provisions need to be made. It is the Members' opinion that the LLP will be a going concern for the foreseeable future.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

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

Plant and machinery

-

25% on reducing balance

Fixtures and fittings

-

25% on reducing balance

Computer equipment

-

25% on reducing balance

Pension costs and other post-retirement benefits

The LLP operates a defined contribution pension scheme. Contributions payable to the LLP's pension scheme are charged to profit or loss in the period to which they relate.

Debtors

Short term debtors are measured at transaction price, less any impairment. Loans receivable are measured

initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the

effective interest method, less any impairment.

Cash and cash equivalents

Cash and cash equivalents include cash in hand and deposits held at call with banks. Bank overdrafts, when applicable are shown within borrowings in current liabilities.

Creditors

Short term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are

measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

3.	EMPLOYEE INFORMATION

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

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Computer

machinery

fittings

equipment

Totals

£

£

£

£

COST

At 1 April 2024

and 31 March 2025

918

2,071

11,798

14,787

DEPRECIATION

At 1 April 2024

889

2,005

11,362

14,256

Charge for year

7

17

109

133

At 31 March 2025

896

2,022

11,471

14,389

NET BOOK VALUE

At 31 March 2025

22

49

327

398

At 31 March 2024

29

66

436

531

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

28,768

481

Other debtors

82,065

75,368

110,833

75,849

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

33,433

36,422

Other creditors

5,339

14,783

38,772

51,205

7.

LOANS AND OTHER DEBTS DUE TO MEMBERS

2025

2024

£

£

Amounts owed to members in respect of profits

98,451

75,683

Falling due within one year

98,451

75,683

Loans and other debts due to members rank equally with debts due to unsecured creditors in the event of a winding up. There is no provision for specific legally enforceable protection afforded to creditors in such an event. There are no restrictions or limitations on the ability of the members to reduce the amount of ‘Members’ other interests'.

8.	RELATED PARTY DISCLOSURES

During the year management and administrative charges were received from Ransomes Park Ltd of £75,683 (2024 - £70,529), The Land Group Investments Ltd £105,790 (2024 - £100,622) and Land Property Holdings Ltd £39,856 (2024 - £25,340).

During the year management charges were paid to Land Group (Breckland) Limited to the value of £35,000 (2024 - £55,000).

Included in rent costs are £12,250 invoiced by The Land Group Investments Ltd (2024 - £12,250).

Included in other debtors are amounts owing from Winro Ltd £210 (2024 - £210), Land Group (Breckland) Ltd of £48,477 (2024 - £48,477), The Land Group Investments Limited of £679 (2024 - £5,691owing to) and Land Property Holdings Ltd of £5,793 (2024 - £352 owing to) .

The following reproduces the text of the report prepared for the members in respect of the LLP's annual unaudited financial statements. In accordance with the Companies Act 2006, the LLP 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 members 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 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008, we have prepared for your approval the financial statements of The Land Group London LLP for the year ended 31 March 2025 which comprise the Income statement, Balance sheet, Reconciliation of members' interests and the related notes from the LLP'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 members of The Land Group London LLP, 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 The Land Group London LLP and state those matters that we have agreed to state to the members of The Land Group London LLP, 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 The Land Group London LLP and its members, as a body, for our work or for this report.

It is your duty to ensure that The Land Group London LLP 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 profit of The Land Group London LLP. You consider that The Land Group London LLP is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of The Land Group London LLP. 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.

Berringers LLP

Chartered Accountants

Lygon House

50 London Road

Bromley

Kent

BR1 3RA

22 August 2025