IRIS Accounts Production v25.3.0.601 10485231 Board of Directors Board of Directors 31.1.25 1.2.24 31.1.25 31.1.25 Medium entities These accounts have been prepared in accordance with the provisions applicable to companies subject to the medium-sized companies regime. the provision of care home services. true true false true true false false false true false Ordinary 0.0100 Ordinary A 0.0100 iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 10485231 2024-01-31 10485231 2025-01-31 10485231 2024-02-01 2025-01-31 10485231 2023-01-31 10485231 2023-02-01 2024-01-31 10485231 2024-01-31 10485231 ns15:EnglandWales 2024-02-01 2025-01-31 10485231 ns14:PoundSterling 2024-02-01 2025-01-31 10485231 ns10:Director1 2024-02-01 2025-01-31 10485231 ns10:Director2 2024-02-01 2025-01-31 10485231 ns10:Consolidated 2025-01-31 10485231 ns10:ConsolidatedGroupCompanyAccounts 2024-02-01 2025-01-31 10485231 ns10:PrivateLimitedCompanyLtd 2024-02-01 2025-01-31 10485231 ns10:Consolidated ns10:MediumEntities 2024-02-01 2025-01-31 10485231 ns10:Consolidated ns10:Audited 2024-02-01 2025-01-31 10485231 ns10:Medium-sizedCompaniesRegimeForDirectorsReport 2024-02-01 2025-01-31 10485231 ns10:Medium-sizedCompaniesRegimeForAccounts 2024-02-01 2025-01-31 10485231 ns10:Consolidated 2024-02-01 2025-01-31 10485231 ns10:Consolidated ns10:Medium-sizedCompaniesRegimeForDirectorsReport 2024-02-01 2025-01-31 10485231 ns10:Consolidated ns10:Medium-sizedCompaniesRegimeForAccounts 2024-02-01 2025-01-31 10485231 ns10:FullAccounts 2024-02-01 2025-01-31 10485231 1 2024-02-01 2025-01-31 10485231 ns10:OrdinaryShareClass1 2024-02-01 2025-01-31 10485231 ns10:OrdinaryShareClass2 2024-02-01 2025-01-31 10485231 ns10:Director3 2024-02-01 2025-01-31 10485231 ns10:RegisteredOffice 2024-02-01 2025-01-31 10485231 ns10:Consolidated 2023-02-01 2024-01-31 10485231 ns5:CurrentFinancialInstruments 2025-01-31 10485231 ns5:CurrentFinancialInstruments 2024-01-31 10485231 ns5:ShareCapital 2025-01-31 10485231 ns5:ShareCapital 2024-01-31 10485231 ns5:RetainedEarningsAccumulatedLosses 2025-01-31 10485231 ns5:RetainedEarningsAccumulatedLosses 2024-01-31 10485231 ns5:ShareCapital 2023-01-31 10485231 ns5:RetainedEarningsAccumulatedLosses 2023-01-31 10485231 ns5:RetainedEarningsAccumulatedLosses 2023-02-01 2024-01-31 10485231 ns5:RetainedEarningsAccumulatedLosses 2024-02-01 2025-01-31 10485231 ns5:NetGoodwill 2024-02-01 2025-01-31 10485231 ns5:IntangibleAssetsOtherThanGoodwill 2024-02-01 2025-01-31 10485231 ns5:LeaseholdImprovements 2024-02-01 2025-01-31 10485231 ns5:PlantMachinery 2024-02-01 2025-01-31 10485231 ns5:FurnitureFittings 2024-02-01 2025-01-31 10485231 ns5:MotorVehicles 2024-02-01 2025-01-31 10485231 ns5:CostValuation 2024-01-31 10485231 ns5:UnlistedNon-exchangeTraded ns5:CostValuation 2024-01-31 10485231 ns5:CostValuation 2025-01-31 10485231 ns5:UnlistedNon-exchangeTraded ns5:CostValuation 2025-01-31 10485231 ns5:UnlistedNon-exchangeTraded 2025-01-31 10485231 ns5:UnlistedNon-exchangeTraded 2024-01-31 10485231 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-01-31 10485231 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2024-01-31 10485231 ns10:OrdinaryShareClass1 2025-01-31 10485231 ns10:OrdinaryShareClass2 2025-01-31

REGISTERED NUMBER: 10485231 (England and Wales)

| Group Strategic Report, |

| Report of the Directors and |

| Consolidated Financial Statements |

| for the Year Ended 31 January 2025 |

| for |

| Langland Holdings Limited |

Langland Holdings Limited (Registered number: 10485231)

Contents of the Consolidated Financial Statements

for the Year Ended 31 January 2025

Page |

Company Information | 1 |

Group Strategic Report | 2 |

Report of the Directors | 4 |

Report of the Independent Auditors | 6 |

Consolidated Statement of Comprehensive Income | 9 |

Consolidated Balance Sheet | 10 |

Company Balance Sheet | 11 |

Consolidated Statement of Changes in Equity | 12 |

Company Statement of Changes in Equity | 13 |

Consolidated Cash Flow Statement | 14 |

Notes to the Consolidated Cash Flow Statement | 15 |

Notes to the Consolidated Financial Statements | 16 |

Langland Holdings Limited

Company Information

for the Year Ended 31 January 2025

| DIRECTORS: | M T Banfield

| J C Banfield

| Mrs C M Banfield

| REGISTERED OFFICE: | 44 The Pantiles

| Tunbridge Wells

| Kent

| TN2 5TN

| REGISTERED NUMBER: | 10485231 (England and Wales)

| AUDITORS: | Alwyns LLP, Statutory Auditor

| Crown House

| 151 High Road

| Loughton

| IG10 4LG

Langland Holdings Limited (Registered number: 10485231)

Group Strategic Report

for the Year Ended 31 January 2025

The directors present their strategic report of the company and the group for the year ended 31 January 2025.

REVIEW OF BUSINESS

The core business and principal activity of Langland Holdings Limited during the year continued to be that of a holding company. The principal activity of the group headed by the company continued to be that of the provision of care home facilities.

The company's results for the period and financial position of the company are as shown in the annexed financial statements.

The directors are satisfied with the performance of the company's trading subsidiary, Langland Care Limited. Group turnover increased by 11% from the previous year with gross margin decreasing from 47% to 42% which is the company's key performance indicator (KPI). The group balance sheet net assets increased from £10.097m to £11.320m.

PRINCIPAL RISKS AND UNCERTAINTIES

The wholly owned subsidiary operates in the care home sector which remains very competitive and the directors believe that the market will remain this way in the foreseeable future. The company itself does not actively trade with unconnected third parties but the activities of the trading subsidiary exposes it to a number of financial risks including credit risk, cash flow risk and liquidity risk. The use of financial instruments is continually monitored by the directors and the company does not use derivative financial instruments for speculative purposes. The directors monitor the performance of the subsidiary on a regular basis to manage its risks and uncertainties. Risks and uncertainties of those are managed as follows:

Credit risk

Credit risk is primarily attributable to trade and other receivables. Credit risk in relation to trade receivables is managed by regularly monitoring credit limits and balances outstanding. There is no significant concentration of credit risk, with exposure spread over a large number of counterparties and customers. The credit risk on liquid funds and derivative financial instruments is limited because the counterparties are banks with high credit ratings assigned by international credit-rating agencies.

Liquidity risk

In order to maintain liquidity to ensure that sufficient funds are available for ongoing operations and future developments, a significant amount of cash within bank accounts is maintained. Liquidity risk is managed by monitoring working capital and ensuring that there are sufficient funds to meet payments. The balance outstanding is managed as part of the overall working capital management. The majority of fixed assets are acquired through direct payments. The board is cognisant of the company's working capital requirements and has concluded the facilities currently in place are appropriate to the size and complexity of operations.

COVID-19

The directors are grateful for its excellent team of staff that have seen it through the COVID pandemic and Brexit. Considerable focus has been made and continues to be made on maintaining a safe environment for all our employees in which to work and this has enabled us to continue trading throughout. The group faced many challenges as a result of the COVID pandemic and continues to do so but with its excellent staff has managed these to the highest level without affecting profitability.

Langland Holdings Limited (Registered number: 10485231)

Group Strategic Report

for the Year Ended 31 January 2025

FUTURE PROSPECTS

The group is focussed on maintaining its position in the market and continuing to provide an excellent service.

ON BEHALF OF THE BOARD:

M T Banfield - Director

31 October 2025

Langland Holdings Limited (Registered number: 10485231)

Report of the Directors

for the Year Ended 31 January 2025

The directors present their report with the financial statements of the company and the group for the year ended 31 January 2025.

DIVIDENDS

The total distribution of dividends for the year ended 31 January 2025 will be £ 136,500 .

DIRECTORS

The directors shown below have held office during the whole of the period from 1 February 2024 to the date of this report.

M T Banfield

J C Banfield

Mrs C M Banfield

FINANCIAL RISK MANAGEMENT OBJECTIVES AND POLICIES

The directors refer you to the Strategic Report for information regarding financial risk management, objectives and policies.

STATEMENT OF DIRECTORS' RESPONSIBILITIES

The directors are responsible for preparing the Group Strategic Report, the Report of the Directors and the financial statements in accordance with applicable law and regulations.

Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and the group and of the profit or loss of the group for that period. In preparing these financial statements, the directors are required to:

- | select suitable accounting policies and then apply them consistently;

- | make judgements and accounting estimates that are reasonable and prudent;

- | prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.

The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the company's and the group's transactions and disclose with reasonable accuracy at any time the financial position of the company and the group and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the company and the group and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

STATEMENT AS TO DISCLOSURE OF INFORMATION TO AUDITORS

So far as the directors are aware, there is no relevant audit information (as defined by Section 418 of the Companies Act 2006) of which the group's auditors are unaware, and each director has taken all the steps that he or she ought to have taken as a director in order to make himself or herself aware of any relevant audit information and to establish that the group's auditors are aware of that information.

Langland Holdings Limited (Registered number: 10485231)

Report of the Directors

for the Year Ended 31 January 2025

AUDITORS

The auditors, Alwyns LLP, Statutory Auditor, will be proposed for re-appointment at the forthcoming Annual General Meeting.

ON BEHALF OF THE BOARD:

M T Banfield - Director

31 October 2025

Report of the Independent Auditors to the Members of

Langland Holdings Limited

Opinion

We have audited the financial statements of Langland Holdings Limited (the 'parent company') and its subsidiaries (the 'group') for the year ended 31 January 2025 which comprise the Consolidated Statement of Comprehensive Income, Consolidated Balance Sheet, Company Balance Sheet, Consolidated Statement of Changes in Equity, Company Statement of Changes in Equity, Consolidated Cash Flow Statement and Notes to the Consolidated Cash Flow Statement, Notes to the Financial Statements, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' (United Kingdom Generally Accepted Accounting Practice).

In our opinion the financial statements:

- | give a true and fair view of the state of the group's and of the parent company affairs as at 31 January 2025 and of the group's profit for the year then ended;

- | have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and

- | have been prepared in accordance with the requirements of the Companies Act 2006.

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditors' responsibilities for the audit of the financial statements section of our report. We are independent of the group in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC's Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern

In auditing the financial statements, we have concluded that the directors' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the group's and the parent company's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

Our responsibilities and the responsibilities of the directors with respect to going concern are described in the relevant sections of this report.

Other information

The directors are responsible for the other information. The other information comprises the information in the Group Strategic Report and the Report of the Directors, but does not include the financial statements and our Report of the Auditors thereon.

Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon.

In connection with our audit of the financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact. We have nothing to report in this regard.

Opinions on other matters prescribed by the Companies Act 2006

In our opinion, based on the work undertaken in the course of the audit:

- | the information given in the Group Strategic Report and the Report of the Directors for the financial year for which the financial statements are prepared is consistent with the financial statements; and

- | the Group Strategic Report and the Report of the Directors have been prepared in accordance with applicable legal requirements.

Report of the Independent Auditors to the Members of

Langland Holdings Limited

Matters on which we are required to report by exception

In the light of the knowledge and understanding of the group and the parent company and its environment obtained in the course of the audit, we have not identified material misstatements in the Group Strategic Report or the Report of the Directors.

We have nothing to report in respect of the following matters where the Companies Act 2006 requires us to report to you if, in our opinion:

- | adequate accounting records have not been kept by the parent company, or returns adequate for our audit have not been received from branches not visited by us; or

- | the parent company financial statements are not in agreement with the accounting records and returns; or

- | certain disclosures of directors' remuneration specified by law are not made; or

- | we have not received all the information and explanations we require for our audit.

Responsibilities of directors

As explained more fully in the Statement of Directors' Responsibilities set out on page four, the directors are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the directors determine necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, the directors are responsible for assessing the group's and the parent company's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the directors either intend to liquidate the group or the parent company or to cease operations, or have no realistic alternative but to do so.

Auditors' responsibilities for the audit of the financial statements

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue a Report of the Auditors that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:

- Enquiry of management and those charged with governance as to whether the entity complies with such laws and regulations;

- Enquiry of management and those charged with governance concerning any actual or potential litigation claims;

- Inspection of relevant legal correspondence;

- Testing of journal and other adjustments for appropriateness and evaluating the business rationale of significant transactions outside the normal course of business;

- Performing analytical procedures to identify unexpected movements in account balances;

- Reviewing assumptions and judgements made by management within any significant accounting estimates, particularly in relation to deferred and accrued income.

Because of the inherent limitations of an audit, there is a risk that we will not detect all irregularities, including those leading to a material misstatement in the financial statements or non-compliance with regulation. This risk increases the more that compliance with a law or regulation is removed from the events and transactions reflected in the financial statements, as we will be less likely to become aware of instances of non-compliance. The risk is also greater regarding irregularities occurring due to fraud rather than error, as fraud involves intentional concealment, forgery, collusion, omission or misrepresentation.

A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website at www.frc.org.uk/auditorsresponsibilities. This description forms part of our Report of the Auditors.

Report of the Independent Auditors to the Members of

Langland Holdings Limited

Use of our report

This report is made solely to the company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the company's members those matters we are required to state to them in a Report of the Auditors and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and the company's members as a body, for our audit work, for this report, or for the opinions we have formed.

David Stanley (Senior Statutory Auditor)

for and on behalf of Alwyns LLP, Statutory Auditor

Crown House

151 High Road

Loughton

IG10 4LG

31 October 2025

Langland Holdings Limited (Registered number: 10485231)

Consolidated Statement of Comprehensive Income

for the Year Ended 31 January 2025

| 31.1.25 | 31.1.24 |

| Notes | £ | £ | £ | £ |

TURNOVER | 3 | 5,479,050 |  | 4,931,810 |  |

Cost of sales | 3,178,061 |  | 2,605,527 |  |

GROSS PROFIT | 2,300,989 |  | 2,326,283 |  |

Administrative expenses | 601,306 |  | 611,830 |  |

1,699,683 |  | 1,714,453 |  |

Other operating income | 7,616 |  | - |  |

OPERATING PROFIT | 5 | 1,707,299 |  | 1,714,453 |  |

Income from fixed asset investments | 1,600 |  | 4,960 |  |

Interest receivable and similar income | 120,463 |  | 84,168 |  |

|  | 122,063 |  |  |  | 89,128 |  |

1,829,362 |  | 1,803,581 |  |

Gain/loss on revaluation of investments | 138 |  | 14,474 |  |

1,829,500 |  | 1,818,055 |  |

Interest payable and similar expenses | 6 | 11,960 |  | 72 |  |

PROFIT BEFORE TAXATION | 1,817,540 |  | 1,817,983 |  |

Tax on profit | 7 | 457,761 |  | 437,939 |  |

PROFIT FOR THE FINANCIAL YEAR | 1,359,779 |  | 1,380,044 |  |

OTHER COMPREHENSIVE INCOME | - |  | - |  |

TOTAL COMPREHENSIVE INCOME FOR THE YEAR | 1,359,779 |  | 1,380,044 |  |

Profit attributable to:

Owners of the parent | 1,359,779 |  | 1,380,044 |  |

Total comprehensive income attributable to:

Owners of the parent | 1,359,779 |  | 1,380,044 |  |

Langland Holdings Limited (Registered number: 10485231)

Consolidated Balance Sheet

31 January 2025

| 31.1.25 | 31.1.24 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Intangible assets | 10 | - |  | - |  |

Tangible assets | 11 | 298,402 |  | 271,497 |  |

Investments | 12 | 6,319,828 |  | 6,372,497 |  |

6,618,230 |  | 6,643,994 |  |

CURRENT ASSETS

Debtors | 13 | 2,497,555 |  | 1,831,827 |  |

Cash at bank | 4,379,094 |  | 4,140,553 |  |

6,876,649 |  | 5,972,380 |  |

CREDITORS

Amounts falling due within one year | 14 | 2,125,488 |  | 2,477,812 |  |

NET CURRENT ASSETS | 4,751,161 |  | 3,494,568 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 11,369,391 |  | 10,138,562 |  |

PROVISIONS FOR LIABILITIES | 15 | 49,070 |  | 41,520 |  |

NET ASSETS | 11,320,321 |  | 10,097,042 |  |

CAPITAL AND RESERVES

Called up share capital | 16 | 4 |  | 4 |  |

Retained earnings | 11,320,317 |  | 10,097,038 |  |

SHAREHOLDERS' FUNDS | 11,320,321 |  | 10,097,042 |  |

The financial statements were approved by the Board of Directors and authorised for issue on 31 October 2025 and were signed on its behalf by:

Mrs C M Banfield - Director

M T Banfield - Director

Langland Holdings Limited (Registered number: 10485231)

Company Balance Sheet

31 January 2025

| 31.1.25 | 31.1.24 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Intangible assets | 10 | - |  | - |  |

Tangible assets | 11 | - |  | - |  |

Investments | 12 | 6,319,189 |  | 6,311,603 |  |

6,319,189 |  | 6,311,603 |  |

CURRENT ASSETS

Debtors | 13 | 2,406,668 |  | 1,688,905 |  |

Cash at bank | 3,231,161 |  | 3,125,124 |  |

5,637,829 |  | 4,814,029 |  |

CREDITORS

Amounts falling due within one year | 14 | 1,476,018 |  | 1,784,408 |  |

NET CURRENT ASSETS | 4,161,811 |  | 3,029,621 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 10,481,000 |  | 9,341,224 |  |

CAPITAL AND RESERVES

Called up share capital | 16 | 4 |  | 4 |  |

Retained earnings | 10,480,996 |  | 9,341,220 |  |

SHAREHOLDERS' FUNDS | 10,481,000 |  | 9,341,224 |  |

Company's profit for the financial year | 1,276,276 |  | 1,412,374 |  |

The financial statements were approved by the Board of Directors and authorised for issue on 31 October 2025 and were signed on its behalf by:

Mrs C M Banfield - Director

M T Banfield - Director

Langland Holdings Limited (Registered number: 10485231)

Consolidated Statement of Changes in Equity

for the Year Ended 31 January 2025

| Called up |

| share |  | Retained |  | Total

| capital |  | earnings |  | equity

£ | £ | £ |

Balance at 1 February 2023 | 4 |  | 8,818,494 |  | 8,818,498 |  |

Changes in equity

Dividends | - |  | (101,500 | ) | (101,500 | ) |

Total comprehensive income | - |  | 1,380,044 |  | 1,380,044 |  |

Balance at 31 January 2024 | 4 |  | 10,097,038 |  | 10,097,042 |  |

Changes in equity

Dividends | - |  | (136,500 | ) | (136,500 | ) |

Total comprehensive income | - |  | 1,359,779 |  | 1,359,779 |  |

Balance at 31 January 2025 | 4 |  | 11,320,317 |  | 11,320,321 |  |

Langland Holdings Limited (Registered number: 10485231)

Company Statement of Changes in Equity

for the Year Ended 31 January 2025

| Called up |

| share |  | Retained |  | Total

| capital |  | earnings |  | equity

£ | £ | £ |

Balance at 1 February 2023 | 4 |  | 8,030,346 |  | 8,030,350 |  |

Changes in equity

Dividends | - |  | (101,500 | ) | (101,500 | ) |

Total comprehensive income | - |  | 1,412,374 |  | 1,412,374 |  |

Balance at 31 January 2024 | 4 |  | 9,341,220 |  | 9,341,224 |  |

Changes in equity

Dividends | - |  | (136,500 | ) | (136,500 | ) |

Total comprehensive income | - |  | 1,276,276 |  | 1,276,276 |  |

Balance at 31 January 2025 | 4 |  | 10,480,996 |  | 10,481,000 |  |

Langland Holdings Limited (Registered number: 10485231)

Consolidated Cash Flow Statement

for the Year Ended 31 January 2025

| 31.1.25 |  | 31.1.24

| Notes | £ | £ |

Cash flows from operating activities

Cash generated from operations | 1 | 1,867,195 |  | 1,906,713 |  |

Interest paid | (11,960 | ) | (72 | ) |

Tax paid | (540,565 | ) | (364,643 | ) |

Net cash from operating activities | 1,314,670 |  | 1,541,998 |  |

Cash flows from investing activities

Purchase of tangible fixed assets | (74,724 | ) | (80,658 | ) |

Purchase of fixed asset investments | (9,423 | ) | (924,145 | ) |

Sale of fixed asset investments | 61,914 |  | 692,810 |  |

Interest received | 120,463 |  | 84,168 |  |

Dividends received | 1,600 |  | 4,960 |  |

Net cash from investing activities | 99,830 |  | (222,865 | ) |

Cash flows from financing activities

Loans advanced out in year | (717,763 | ) | (1,688,905 | ) |

Amount introduced by directors | - |  | 700,000 |  |

Amount withdrawn by directors | (321,696 | ) | (995,726 | ) |

Equity dividends paid | (136,500 | ) | (101,500 | ) |

Net cash from financing activities | (1,175,959 | ) | (2,086,131 | ) |

Increase/(decrease) in cash and cash equivalents | 238,541 |  | (766,998 | ) |

Cash and cash equivalents at beginning of year | 2 | 4,140,553 |  | 4,907,551 |  |

Cash and cash equivalents at end of year | 2 | 4,379,094 |  | 4,140,553 |  |

Langland Holdings Limited (Registered number: 10485231)

Notes to the Consolidated Cash Flow Statement

for the Year Ended 31 January 2025

1. | RECONCILIATION OF PROFIT BEFORE TAXATION TO CASH GENERATED FROM OPERATIONS

| 31.1.25 |  | 31.1.24

£ | £ |

| Profit before taxation | 1,817,540 |  | 1,817,983 |  |

| Depreciation charges | 47,819 |  | 26,224 |  |

| Loss on disposal of fixed assets | 316 |  | 9,521 |  |

| Gain on revaluation of fixed assets | (138 | ) | (14,474 | ) |

| Finance costs | 11,960 |  | 72 |  |

| Finance income | (122,063 | ) | (89,128 | ) |

1,755,434 |  | 1,750,198 |  |

| Decrease/(increase) in trade and other debtors | 52,036 |  | (6,979 | ) |

| Increase in trade and other creditors | 59,725 |  | 163,494 |  |

| Cash generated from operations | 1,867,195 |  | 1,906,713 |  |

2. | CASH AND CASH EQUIVALENTS

| The amounts disclosed on the Cash Flow Statement in respect of cash and cash equivalents are in respect of these Balance Sheet amounts:

| Year ended 31 January 2025

| 31.1.25 |  | 1.2.24

£ | £ |

| Cash and cash equivalents | 4,379,094 |  | 4,140,553 |  |

| Year ended 31 January 2024

| 31.1.24 |  | 1.2.23

£ | £ |

| Cash and cash equivalents | 4,140,553 |  | 4,907,551 |  |

3. | ANALYSIS OF CHANGES IN NET FUNDS

| At 1.2.24 | Cash flow | At 31.1.25

£ | £ | £ |

| Net cash |

| Cash at bank | 4,140,553 |  | 238,541 |  | 4,379,094 |  |

4,140,553 |  | 238,541 |  | 4,379,094 |  |

| Total | 4,140,553 |  | 238,541 |  | 4,379,094 |  |

Langland Holdings Limited (Registered number: 10485231)

Notes to the Consolidated Financial Statements

for the Year Ended 31 January 2025

1. | STATUTORY INFORMATION

| Langland Holdings Limited 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 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" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention as modified by the revaluation of certain assets.

| The functional and presentational currency of the group is pounds sterling. Monetary amounts in these financial statements are rounded to the nearest £1, except where otherwise indicated.

| This company is a qualifying entity for the purposes of FRS 102, being a member of a group where the parent of that group prepares publicly available consolidated financial statements, including this company, which are intended to give a true and fair view of the assets, liabilities, financial position and profit or loss of the group. The company has therefore taken advantage of exemptions from the following disclosure requirements:

| - Section 7 'Statement of Cash Flows' - Presentation of a statement of cash flow and related notes and disclosures;

| - Section 11 'Basic Financial Instruments' and Section 12 'Other Financial Instrument Issues' - Carrying amounts, interest income/expense and net gains/losses for each category of financial instrument; basis of determining fair values; details of collateral, loan defaults or breaches, details of hedges, hedging fair value changes recognised in profit or loss and in other comprehensive income;

| - Section 33 'Related Party Disclosures' - Compensation for key management personnel.

| Going concern

| After reviewing the group's forecasts and projections, the directors have a reasonable expectation that the group has adequate resources to continue in operational existence for the foreseeable future. The group therefore continues to adopt the going concern basis in preparing its financial statements.

| Basis of consolidation

| Business combinations are accounted for using the acquisition method. The cost of a business combination is the fair value of the consideration given, liabilities incurred or assumed, and of equity instruments issued, plus costs directly attributable to the business combination.

| The consolidated financial statements incorporate those of Langland Holdings Limited and its subsidiary, Langland Care Limited (ie entities that the group controls through its power to govern the financial and operating policies so as to obtain economic benefits).

| All financial statements are made up to 31 January 2025 and have consistent accounting policies.

| All intra-group transactions, balances and unrealised gains on transactions between group companies are eliminated on consolidation. Unrealised losses are also eliminated unless the transaction provides evidence of an impairment of the asset transferred.

| Significant judgements and estimates

| Estimates and judgements are continually evaluated and are based on historical experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.

Langland Holdings Limited (Registered number: 10485231)

Notes to the Consolidated Financial Statements - continued

for the Year Ended 31 January 2025

2. | ACCOUNTING POLICIES - continued

| 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 from the supply of services represents the value of services provided under contracts to the extent that there is a right to consideration and is recorded at the fair value of the consideration received or receivable.

| Other income

| Dividend income is recognised when the right to receive payment is established.

| Goodwill

| Goodwill, being the amount paid in connection with the acquisition of a business has been amortised in full.

| Intangible assets

| Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

| Tangible fixed assets

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

| Improvements to property | - | 2% on cost

| Plant and machinery | - | 25% on reducing balance

| Fixtures and fittings | - | at varying rates on cost

| Motor vehicles | - | 25% on cost

| The carrying values of tangible fixed assets are reviewed for impairment when events or changes in circumstances indicate the carrying value may not be recoverable.

| Investments

| Investments are shown at fair value or where fair value cannot be readily ascertained at cost less impairment. Any aggregate or surplus arising from changes in fair value is recognised through profit and loss.

| Impairment

| Assets not measured at fair value are reviewed for any indication that the asset may be impaired at each balance sheet date. If such indication exists, the recoverable amount of the asset, or the asset's cash generating unit, is estimated and compared to the carrying amount. Where the carrying amount exceeds its recoverable amount, an impairment loss is recognised in the profit and loss account.

| Financial instruments

| Basic financial assets, including trade and other receivables and 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.

| Basic financial liabilities including trade and other payables 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 receipts discounted at a market rate of interest.

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

| Cash and cash equivalents

| Cash and cash equivalents comprise bank balances and cash on hand. These are carried in the balance sheet at face value.

Langland Holdings Limited (Registered number: 10485231)

Notes to the Consolidated Financial Statements - continued

for the Year Ended 31 January 2025

2. | ACCOUNTING POLICIES - continued

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Consolidated Statement of Comprehensive Income, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

| Current or deferred taxation 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.

| Pension costs and other post-retirement benefits

| The group operates a defined contribution pension scheme. Contributions payable to the group's pension scheme are charged to the profit and loss account in the period to which they relate.

| Provisions for liabilities

| Provisions are recognised when the group has a present obligation (legal or constructive) as a result of a past event, it is probable that the group will be required to settle the obligation, and a reliable estimate can be made of the amount of the obligation.

| The amount recognised as a provision is the best estimate of the consideration required to settle the present obligation at the end of the reporting period, taking into account the risks and uncertainties surrounding the obligation.

| Where the effect of the time value of money is material, the amount expected to be required to settle the obligation is recognised at present value using a pre-tax discount rate. The unwinding of the discount is recognised as a finance cost in the profit and loss account in the period it arises.

| Dividends

| Dividends are recognised as liabilities once they are no longer at the discretion of the company.

3. | TURNOVER

| The turnover and profit before taxation are attributable to the one principal activity of the group and is generated solely within the United Kingdom.

Langland Holdings Limited (Registered number: 10485231)

Notes to the Consolidated Financial Statements - continued

for the Year Ended 31 January 2025

4. | EMPLOYEES AND DIRECTORS

| 31.1.25 |  | 31.1.24

£ | £ |

| Wages and salaries | 2,668,624 |  | 2,200,039 |  |

| Social security costs | 255,495 |  | 193,083 |  |

| Other pension costs | 28,289 |  | 24,186 |  |

2,952,408 |  | 2,417,308 |  |

| The average number of employees during the year was as follows:

| 31.1.25 |  | 31.1.24

| Directors | 4 |  | 3 |  |

| Care and administration | 95 |  | 87 |  |

99 |  | 90 |  |

| 31.1.25 |  | 31.1.24

£ | £ |

| Directors' remuneration | 8,584 |  | 8,584 |  |

5. | OPERATING PROFIT

| The operating profit is stated after charging:

| 31.1.25 |  | 31.1.24

£ | £ |

| Depreciation - owned assets | 47,819 |  | 26,224 |  |

| Loss on disposal of fixed assets | 316 |  | 9,521 |  |

| Auditors' remuneration | 11,760 |  | 9,000 |  |

6. | INTEREST PAYABLE AND SIMILAR EXPENSES |

| 31.1.25 |  | 31.1.24

£ | £ |

| Interest payable | 11,960 |  | 72 |  |

7. | TAXATION

| Analysis of the tax charge

| The tax charge on the profit for the year was as follows:

| 31.1.25 |  | 31.1.24

£ | £ |

| Current tax:

| UK corporation tax | 450,212 |  | 423,453 |  |

| Deferred tax | 7,549 |  | 14,486 |  |

| Tax on profit | 457,761 |  | 437,939 |  |

Langland Holdings Limited (Registered number: 10485231)

Notes to the Consolidated Financial Statements - continued

for the Year Ended 31 January 2025

7. | TAXATION - continued

| Reconciliation of total tax charge included in profit and loss

| The tax assessed for the year is higher than the standard rate of corporation tax in the UK. The difference is explained below:

| 31.1.25 |  | 31.1.24

£ | £ |

| Profit before tax | 1,817,540 |  | 1,817,983 |  |

| Profit multiplied by the standard rate of corporation tax in the UK of 25 % (2024 - 24.030 %) | 454,385 |  | 436,861 |  |

| Effects of:

| Expenses not deductible for tax purposes | 3,235 |  | 1,137 |  |

| Income not taxable for tax purposes | (434 | ) | (1,190 | ) |

| Capital allowances in excess of depreciation | (6,975 | ) | (13,355 | ) |

| Deferred tax | 7,550 |  | 14,486 |  |

| Total tax charge | 457,761 |  | 437,939 |  |

8. | INDIVIDUAL STATEMENT OF COMPREHENSIVE INCOME

| As permitted by Section 408 of the Companies Act 2006, the Statement of Comprehensive Income of the parent company is not presented as part of these financial statements.

9. | DIVIDENDS

| 31.1.25 |  | 31.1.24

£ | £ |

| Ordinary shares of 0.1p each |

| Interim | 80,000 |  | 60,000 |  |

| Ordinary A shares of 0.1p each |

| Interim | 56,500 |  | 41,500 |  |

136,500 |  | 101,500 |  |

Langland Holdings Limited (Registered number: 10485231)

Notes to the Consolidated Financial Statements - continued

for the Year Ended 31 January 2025

10. | INTANGIBLE FIXED ASSETS

| Group

| Goodwill

£ |

| COST

| At 1 February 2024

| and 31 January 2025 | 300,000 |  |

| AMORTISATION

| At 1 February 2024

| and 31 January 2025 | 300,000 |  |

| NET BOOK VALUE

| At 31 January 2025 | - |  |

| At 31 January 2024 | - |  |

11. | TANGIBLE FIXED ASSETS

| Group

| Improvements |  | Fixtures |

| to |  | Plant and |  | and |  | Motor |

| property |  | machinery |  | fittings |  | vehicles |  | Totals

£ | £ | £ | £ | £ |

| COST

| At 1 February 2024 | 114,942 |  | 101,811 |  | 268,702 |  | 18,000 |  | 503,455 |  |

| Additions | - |  | 55,118 |  | 19,606 |  | - |  | 74,724 |  |

| At 31 January 2025 | 114,942 |  | 156,929 |  | 288,308 |  | 18,000 |  | 578,179 |  |

| DEPRECIATION

| At 1 February 2024 | 15,042 |  | 33,736 |  | 165,180 |  | 18,000 |  | 231,958 |  |

| Charge for year | 2,299 |  | 21,613 |  | 23,907 |  | - |  | 47,819 |  |

| At 31 January 2025 | 17,341 |  | 55,349 |  | 189,087 |  | 18,000 |  | 279,777 |  |

| NET BOOK VALUE

| At 31 January 2025 | 97,601 |  | 101,580 |  | 99,221 |  | - |  | 298,402 |  |

| At 31 January 2024 | 99,900 |  | 68,075 |  | 103,522 |  | - |  | 271,497 |  |

Langland Holdings Limited (Registered number: 10485231)

Notes to the Consolidated Financial Statements - continued

for the Year Ended 31 January 2025

12. | FIXED ASSET INVESTMENTS

| Group

| Listed |  | Unlisted |

| investments |  | investments |  | Totals

£ | £ | £ |

| COST OR VALUATION

| At 1 February 2024 | 60,896 |  | 6,311,601 |  | 6,372,497 |  |

| Additions | 1,837 |  | - |  | 1,837 |  |

| Disposals | (62,230 | ) | - |  | (62,230 | ) |

| Movement in capital account | - |  | 7,586 |  | 7,586 |  |

| Revaluations | 138 |  | - |  | 138 |  |

| At 31 January 2025 | 641 |  | 6,319,187 |  | 6,319,828 |  |

| NET BOOK VALUE

| At 31 January 2025 | 641 |  | 6,319,187 |  | 6,319,828 |  |

| At 31 January 2024 | 60,896 |  | 6,311,601 |  | 6,372,497 |  |

| Cost or valuation at 31 January 2025 is represented by:

| Listed |  | Unlisted |

| investments |  | investments |  | Totals

£ | £ | £ |

| Valuation in 2025 | 169 |  | - |  | 169 |  |

| Cost | 472 |  | 6,319,187 |  | 6,319,659 |  |

641 |  | 6,319,187 |  | 6,319,828 |  |

| Company

| Shares in |

| group |  | Unlisted |

| undertakings |  | investments |  | Totals

£ | £ | £ |

| COST

| At 1 February 2024 | 2 |  | 6,311,601 |  | 6,311,603 |  |

| Movement in capital account | - |  | 7,586 |  | 7,586 |  |

| At 31 January 2025 | 2 |  | 6,319,187 |  | 6,319,189 |  |

| NET BOOK VALUE

| At 31 January 2025 | 2 |  | 6,319,187 |  | 6,319,189 |  |

| At 31 January 2024 | 2 |  | 6,311,601 |  | 6,311,603 |  |

Langland Holdings Limited (Registered number: 10485231)

Notes to the Consolidated Financial Statements - continued

for the Year Ended 31 January 2025

13. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| Group |  | Company |

| 31.1.25 |  | 31.1.24 |  | 31.1.25 |  | 31.1.24 |

£ | £ | £ | £ |

| Trade debtors | 90,640 |  | 142,694 |  | - |  | - |  |

| Other debtors | 2,406,668 |  | 1,688,905 |  | 2,406,668 |  | 1,688,905 |  |

| Prepayments | 247 |  | 228 |  | - |  | - |  |

2,497,555 |  | 1,831,827 |  | 2,406,668 |  | 1,688,905 |  |

14. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| Group |  | Company |

| 31.1.25 |  | 31.1.24 |  | 31.1.25 |  | 31.1.24 |

£ | £ | £ | £ |

| Trade creditors | 53,724 |  | 89,690 |  | - |  | - |  |

| Tax | 135,186 |  | 225,539 |  | 31,955 |  | 18,649 |  |

| Social security and other taxes | 104,499 |  | 55,031 |  | - |  | - |  |

| Other creditors | 5,588 |  | 16,031 |  | - |  | - |  |

| Directors' current accounts | 1,444,063 |  | 1,765,759 |  | 1,444,063 |  | 1,765,759 |  |

| Accruals and deferred income | 221,361 |  | 157,968 |  | - |  | - |  |

| Accrued expenses | 161,067 |  | 167,794 |  | - |  | - |  |

2,125,488 |  | 2,477,812 |  | 1,476,018 |  | 1,784,408 |  |

15. | PROVISIONS FOR LIABILITIES

| Group |

| 31.1.25 |  | 31.1.24 |

£ | £ |

| Deferred tax | 49,070 |  | 41,520 |  |

| Group

| Deferred |

| tax |

£ |

| Balance at 1 February 2024 | 41,520 |  |

| Provided during year | 7,550 |  |

| Balance at 31 January 2025 | 49,070 |  |

Langland Holdings Limited (Registered number: 10485231)

Notes to the Consolidated Financial Statements - continued

for the Year Ended 31 January 2025

16. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 31.1.25 |  | 31.1.24

| value: | £ | £ |

| 3,400 | Ordinary | 0.1p | 3 |  | 3 |  |

| 600 | Ordinary A | 0.1p | 1 |  | 1 |  |

4 |  | 4 |  |

| Shares rank pari passu in all respects except that dividends may be voted on one class and not another.

17. | RELATED PARTY DISCLOSURES

| During the period the group was charged a management fee of £24,000 (2024: £21,000) by an entity connected to key management personnel.

| As at the balance sheet date £2,406,668 (2024: £1,688,905) was due from companies connected to key management personnel. The loans are interest free, repayable on demand and included in other debtors falling due within one year.

| As at the balance sheet date £1,444,063 (2024: £1,765,758) was owing to key management personnel and included in other creditors falling due within one year. The loan is interest free and repayable on demand.