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Registered number: 10025608 LANDMOORE PROPERTIES LIMITED UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 28 FEBRUARY 2025
LANDMOORE PROPERTIES LIMITED CHARTERED ACCOUNTANTS' REPORT TO THE BOARD OF DIRECTORS ON THE PREPARATION OF THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF LANDMOORE PROPERTIES LIMITED FOR THE YEAR ENDED 28 FEBRUARY 2025 In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Landmoore Properties Limited for the year ended 28 February 2025 which comprise the Balance sheet, the Statement of changes in equity 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 at https://www.icaew.com /regulation. This report is made solely to the Board of directors of Landmoore Properties Limited, as a body, in accordance with the terms of our engagement letter dated 5 February 2020. Our work has been undertaken solely to prepare for your approval the financial statements of Landmoore Properties Limited and state those matters that we have agreed to state to the Board of directors of Landmoore Properties Limited, as a body, in this report in accordance with ICAEW Technical Release TECH07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Landmoore Properties Limited and its Board of directors, as a body, for our work or for this report. It is your duty to ensure that Landmoore Properties Limited 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 Landmoore Properties Limited. You consider that Landmoore Properties Limited is exempt from the statutory audit requirement for the year. We have not been instructed to carry out an audit or review of the financial statements of Landmoore Properties Limited. 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. BAGINSKY COHEN CHARTERED ACCOUNTANTS 930 HIGH ROAD LONDON N12 9RT 17 October 2025 Page 1
LANDMOORE PROPERTIES LIMITED REGISTERED NUMBER: 10025608 BALANCE SHEET AS AT 28 FEBRUARY 2025
| 2025 | 2025 | 2024 | 2024
Note | £ | £ | £ | £
FIXED ASSETS |  |  |  |  |
Investment property | 4 |  | 3,750,000 |  | 4,750,000
CURRENT ASSETS |  |  |  |  |
Debtors: amounts falling due within one year | 5 | 907 |  | - |
Cash at bank and in hand | 6 | 72,000 |  | 68,936 |
|  | 72,907 |  | 68,936 |
Creditors: amounts falling due within one year | 7 | (106,461) |  | (102,490) |
NET CURRENT LIABILITIES |  |  | (33,554) |  | (33,554)
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 3,716,446 |  | 4,716,446
Creditors: amounts falling due after more than one year | 8 |  | (2,499,964) |  | (2,499,964)
PROVISIONS FOR LIABILITIES |  |  |  |  |
Deferred tax | 10 | (143,492) |  | (393,493) |
NET ASSETS |  |  | 1,072,990 |  | 1,822,989
CAPITAL AND RESERVES |  |  |  |  |
Called up share capital | 11 |  | 10 |  | 10
Revaluation reserve | 12 |  | 1,008,598 |  | 1,758,598
Profit and loss account | 12 |  | 64,382 |  | 64,381
|  |  | 1,072,990 |  | 1,822,989
Page 2
LANDMOORE PROPERTIES LIMITED REGISTERED NUMBER: 10025608 BALANCE SHEET (CONTINUED) AS AT 28 FEBRUARY 2025 The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements. The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities. The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf on 17 October 2025.
MR R G MAXWELL-BROWN
Director
The notes on pages 5 to 10 form part of these financial statements. Page 3
LANDMOORE PROPERTIES LIMITED STATEMENT OF CHANGES IN EQUITY FOR THE YEAR ENDED 28 FEBRUARY 2025
| Called up share capital | Revaluation reserve | Profit and loss account | Total equity
| £ | £ | £ | £
At 1 MARCH 2023 | 10 | 1,758,598 | 64,380 | 1,822,988
COMPREHENSIVE INCOME FOR THE YEAR |  |  |  |
Profit for the year | - | - | 136,027 | 136,027
Dividends: Equity capital | - | - | (136,026) | (136,026)
At 1 MARCH 2024 | 10 | 1,758,598 | 64,381 | 1,822,989
COMPREHENSIVE INCOME FOR THE YEAR |  |  |  |
Profit for the year | - | - | 149,322 | 149,322
Impairment adjustment - freehold property | - | (1,000,000) | - | (1,000,000)
Deferred tax adjustment on revaluation | - | 250,000 | - | 250,000
Dividends: Equity capital | - | - | (149,321) | (149,321)
At 28 FEBRUARY 2025 | 10 | 1,008,598 | 64,382 | 1,072,990
| The notes on pages 5 to 10 form part of these financial statements.
Page 4
LANDMOORE PROPERTIES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 28 FEBRUARY 2025 1.Accounting policies
| 1.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view. The following principal accounting policies have been applied:
| 1.2 | Revenue
Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised: Rendering of services Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied: ∙the amount of revenue can be measured reliably; ∙it is probable that the Company will receive the consideration due under the contract; ∙the stage of completion of the contract at the end of the reporting period can be measured reliably; and ∙the costs incurred and the costs to complete the contract can be measured reliably.
| 1.3 | Interest income
Interest income is recognised in profit or loss using the effective interest method.
| 1.4 | Borrowing costs
All borrowing costs are recognised in profit or loss in the year in which they are incurred. Page 5
LANDMOORE PROPERTIES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 28 FEBRUARY 2025 1.Accounting policies (continued)
| 1.5 | Current and deferred 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. The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income. 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. Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the balance sheet date.
| 1.6 | Revaluation of tangible fixed assets
Individual freehold and leasehold properties are carried at current year value at fair value at the date of the revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. Revaluations are undertaken with sufficient regularity to ensure the carrying amount does not differ materially from that which would be determined using fair value at the balance sheet date. Fair values are determined from market based evidence normally undertaken by professionally qualified valuers. Revaluation gains and losses are recognised in other comprehensive income unless losses exceed the previously recognised gains or reflect a clear consumption of economic benefits, in which case the excess losses are recognised in profit or loss.
| 1.7 | Investment property
Investment property is carried at fair value determined annually by external valuers and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided. Changes in fair value are recognised in profit or loss.
| 1.8 | 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. Page 6
LANDMOORE PROPERTIES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 28 FEBRUARY 2025 1.Accounting policies (continued)
| 1.9 | Cash and cash equivalents
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are 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.
| 1.10 | 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.
| 1.11 | Financial instruments
The Company has elected to apply the provisions of Section 11 “Basic Financial Instruments” of FRS 102 to all of its financial instruments.
| 1.12 | Dividends
Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.
2. | Judgments in applying accounting policies and key sources of estimation uncertainty
In the application of the company’s accounting policies, which are described in note 1, management is required to make judgements, estimates and assumptions about the carrying values of assets and liabilities that are not readily apparent from other sources. The estimates and underlying assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates. The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised if the revision affects only that period, or in the period of the revision and future periods if the revision affects both current and future periods.
3. | Employees
| The average monthly number of employees, including directors, during the year was 2 (2024 - 2).
Page 7
LANDMOORE PROPERTIES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 28 FEBRUARY 2025
4. | Investment property
|  | Freehold investment property
|  | £
| VALUATION |
| At 1 March 2024 | 4,750,000
| Deficit on revaluation | (1,000,000)
| AT 28 FEBRUARY 2025 | 3,750,000
The 2025 valuations were made by the directors, on an open market value for existing use basis.
5. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Other debtors | 907 | -
6. | Cash and cash equivalents
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Cash at bank and in hand | 72,000 | 68,936
7. | Creditors: AMOUNTS FALLING DUE WITHIN ONE YEAR
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Accruals and deferred income | 2,400 | 3,480
| Amounts owed to group undertakings | 2,300 | 2,300
| Corporation tax | 48,304 | 42,240
| Other creditors | 53,457 | 54,470
|  | 106,461 | 102,490
Page 8
LANDMOORE PROPERTIES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 28 FEBRUARY 2025
8. | Creditors: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Other loans | 2,499,964 | 2,499,964
9. | Loans
| Analysis of the maturity of loans is given below:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| AMOUNTS FALLING DUE 2-5 YEARS |  |
| Other loans | 2,499,964 | 2,499,964
10. | Deferred taxation
|  | 2025 | 2024
|  | £ | £
| At beginning of year | (393,492) | (393,492)
| Charged to other comprehensive income | 250,000 | -
| AT END OF YEAR | (143,492) | (393,492)
| The provision for deferred taxation is made up as follows:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Timing difference on investment property revaluation | (143,492) | (393,492)
Page 9
LANDMOORE PROPERTIES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 28 FEBRUARY 2025
11. | Share capital
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
|  | ALLOTTED, CALLED UP AND FULLY PAID |  |
|  | 6 (2024 - 6) Ordinary share capital - Class A shares of £1.00 each | 6 | 6
|  | 4 (2024 - 4) Ordinary share capital - Class B shares of £1.00 each | 4 | 4
|  |  | 10 | 10
12. | Reserves
Revaluation reserve This includes all current and prior period revaluations. Profit and loss account This includes all current and prior period retained profits and losses.
Page 10