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Registration number: 01369243

Landau Investments (1978) Limited
Unaudited Filleted Financial Statements
for the Year Ended 30 June 2025

Landau Investments (1978) Limited

Contents

Company Information | 1
Balance Sheet | 2 to 3
Notes to the Unaudited Financial Statements | 4 to 8

Landau Investments (1978) Limited

Company Information

Directors | C S Landau J E Landau M P A Landau

Registered office | Flat 3 The Courtyard Bedwell Park Cucumber Lane Essendon Hertfordshire AL9 6GH

Accountants | Sterlings Ltd Chartered AccountantsLawford House Albert Place London N3 1QA

Landau Investments (1978) Limited

(Registration number: 01369243)
Balance Sheet as at 30 June 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Investment properties | 4 | 1,850,000 | 1,766,000
Investments | 5 | 40,000 | 40,000
|  | 1,890,000 | 1,806,000
Current assets |  |  |
Debtors | 6 | 630,868 | 652,419
Investments | 7 | 1,187,169 | 1,182,972
Cash at bank and in hand |  | 348,729 | 330,614
|  | 2,166,766 | 2,166,005
Creditors: Amounts falling due within one year | 8 | (210,582) | (222,283)
Net current assets |  | 1,956,184 | 1,943,722
Total assets less current liabilities |  | 3,846,184 | 3,749,722
Provisions for liabilities |  | (164,538) | (140,378)
Net assets |  | 3,681,646 | 3,609,344
Capital and reserves |  |  |
Called up share capital | 9 | 15,000 | 15,000
Share premium |  | 502,605 | 502,605
Profit and loss account |  | 3,164,041 | 3,091,739
Shareholders' funds |  | 3,681,646 | 3,609,344

For the financial year ending 30 June 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

• | The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
• | The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Landau Investments (1978) Limited

(Registration number: 01369243)
Balance Sheet as at 30 June 2025

Approved and authorised by the Board on 10 November 2025 and signed on its behalf by:

......................................... C S Landau Director

Landau Investments (1978) Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2025

1 | General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
Flat 3 The Courtyard
Bedwell Park
Cucumber Lane
Essendon
Hertfordshire
AL9 6GH

These financial statements were authorised for issue by the Board on 10 November 2025.

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Going concern

The financial statements have been prepared on a going concern basis.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.
The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

Landau Investments (1978) Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2025

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.
Unrelieved tax losses and other deferred tax assets are recognised when it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference.

Investment properties

Investment properties are initially measured at acquisition cost. Subsequently, investment properties whose fair values can be measured reliably without undue cost or effort on an ongoing basis are measured at fair value by the directors. Gains or losses arising from the changes in fair value are included in the profit and loss account in the period in which they arise.

Investments in associates

Investments in associate undertakings are recognised at cost.

Investments

Investments in equity shares which are publicly traded or where the fair value can be measured reliably are initially measured at fair value, with changes in fair value recognised in profit or loss. Investments in equity shares which are not publicly traded and where fair value cannot be measured reliably are measured at cost less impairment.
Interest income on debt securities, where applicable, is recognised in income using the effective interest method. Dividends on equity securities are recognised in income when receivable.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.
Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Landau Investments (1978) Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2025

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.
Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

3 | Staff numbers

The average number of persons employed by the company (including directors) during the year, was 3 (2024 - 3).

4 | Investment properties

| 2025 £
At 1 July 2024 | 1,766,000
Fair value adjustments | 84,000
At 30 June 2025 | 1,850,000

The investment properties were valued on a fair value basis on 30 June 2025 by the directors of the company.
If the investment properties had not been revalued, they would have been included at historical cost of £205,035 (2024 - £205,035).

5 | Fixed asset investments

| 2025 £ | 2024 £
Interest in associate | 40,000 | 40,000

Landau Investments (1978) Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2025

6 | Debtors

| 2025 £ | 2024 £
Trade debtors | 16,336 | 18,150
Prepayments and accrued income | 17,354 | 22,363
Other debtors | 597,178 | 611,906
| 630,868 | 652,419

Details of non-current trade and other debtors

Included within Other debtors is the sum of £52,556 (2024 - £52,556) falling due after more than one year.

7 | Current asset investments

| 2025 £ | 2024 £
Listed investments | 1,187,169 | 1,182,972

The above listed investments are stated at fair value. The historical cost of the listed investments, at the balance sheet date, was £1,174,529 (2024 - £1,203,559).

8 | Creditors

Creditors: amounts falling due within one year

| 2025 £ | 2024 £
Due within one year |  |
Taxation and social security | 55,549 | 68,772
Accruals and deferred income | 53,033 | 51,511
Other creditors | 102,000 | 102,000
| 210,582 | 222,283

Landau Investments (1978) Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2025

9 | Share capital

Allotted, called up and fully paid shares

| 2025 | 2024
| No. | £ | No. | £
Ordinary shares of £1 each | 15,000 | 15,000 | 15,000 | 15,000

10 Directors' advances, credits and guarantees

The balance due from Mr M P A Landau, one of the company's directors, as at the balance sheet date, was £38,000 (2024 - £38,000).

11 Related party disclosures

Included in Other debtors is a loan, of £544,500 (2024 - £559,000), on mortgage to C.B.L. (Property Investment) Co Limited, a company which has directors in common with Landau Investments (1978) Limited. The loan carries a commercial rate of interest and, during the year, the sum of £36,035 (2024 - £39,288) was credited to the Profit and Loss account.

12 Retained earnings

The amount of Retained Earnings not being distributable, as at the balance sheet date, amounted to £1,493,067 (2024 - 1,400,000).