REGISTERED NUMBER: 09120304 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2024

FOR

DE LANDSKE LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

L Pettit

A Pettit

REGISTERED OFFICE:

93 Greenhill

Evesham

WR11 4NB

REGISTERED NUMBER:

09120304 (England and Wales)

ACCOUNTANTS:

Magma Audit LLP

16 Davy Court

Castle Mound Way

Rugby, CV23 0UZ

Magma Audit LLP is part

Of the Dains Group

FIXED ASSETS

Investments

4

3,313,235

2

CURRENT ASSETS

Cash at bank

8

8

CREDITORS

Amounts falling due within one year

5

(249,592

)

(231,776

)

NET CURRENT LIABILITIES

(249,584

)

(231,768

)

TOTAL ASSETS LESS CURRENT LIABILITIES

3,063,651

(231,766

)

CAPITAL AND RESERVES

Called up share capital

6

3,296,760

10

Retained earnings

(233,109

)

(231,776

)

SHAREHOLDERS' FUNDS

3,063,651

(231,766

)

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 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 Profit and Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 23 September 2025 and were signed on its behalf by:

A Pettit - Director

1.	STATUTORY INFORMATION

De Landske Limited is a limited company, registered in England and Wales. Its registered office address is 93 Greenhill, Evesham, WR11 4NB and the registered number is 09120304.

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.

The financial statements are presented in Pound Sterling (£) and figures are rounded to the nearest £1.

Going concern

At 31 December 2024 the company had net current liabilities of £249,584 (2023: £231,768) and net assets of £3,063,651 (2023: £(231,766)). The directors have confirmed that they will continue to support the company and loans due to them of £231,810 (2023: £231,776) will not be called in until the company has sufficient resources to repay it.

Fixed asset investments

Investment in the associate company is held at cost less accumulated impairment losses.

Dividends

Dividends to company’s shareholders are recognised as a liability in the financial statements in the period in which the dividends and other distributions are approved by the Directors. These amounts are recognised in the statement of changes in equity.

Investments in associates

Investment in the associate company is held at cost less accumulated impairment losses.

Financial instruments

(i) Financial assets

Basic financial assets, including trade and other debtors, cash and bank balances are initially recognised at

transaction price, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest.

Such assets are subsequently carried at amortised cost using the effective interest rate method.

(ii) Financial liabilities

Basic financial liabilities, including trade and other creditors are initially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Taxation

The tax expense for the year comprises current and deferred tax.

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the Balance Sheet date, except that:

- The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and

- Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met.

Both current and deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Cash and cash equivalents

Cash and cash equivalents are represented by cash in hand, deposits held at call with financial institutions, and

other short-term highly liquid investments that mature in no more than three months from the date of acquisition

and that are readily convertible to known amounts of cash with insignificant risk of change in value.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2023 - 2 ) .

4.	FIXED ASSET INVESTMENTS

Interest

in

Other

associate

investments

Totals

£

£

£

COST

At 1 January 2024

-

2

2

Additions

3,313,235

-

3,313,235

Disposals

-

(2

)

(2

)

At 31 December 2024

3,313,235

-

3,313,235

NET BOOK VALUE

At 31 December 2024

3,313,235

-

3,313,235

At 31 December 2023

-

2

2

5.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2024

2023

£

£

Trade creditors

197

-

Amounts owed to group undertakings

16,485

-

Other creditors

232,910

231,776

249,592

231,776

6.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2024

2023

value:

£

£

10

Ordinary

£1

3,296,760

10