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Registration number: 01446352

Landau Properties (Reigate) Limited
Unaudited Filleted Financial Statements
for the Year Ended 30 June 2025

Landau Properties (Reigate) Limited

Contents

Company Information | 1
Balance Sheet | 2
Notes to the Unaudited Financial Statements | 3 to 6

Landau Properties (Reigate) 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 Properties (Reigate) Limited

(Registration number: 01446352)
Balance Sheet as at 30 June 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Investment property | 4 | 250,000 | 250,000
Current assets |  |  |
Debtors | 5 | 13,531 | 11,814
Cash at bank and in hand |  | 19,485 | 29,784
|  | 33,016 | 41,598
Creditors: Amounts falling due within one year | 6 | (16,661) | (16,903)
Net current assets |  | 16,355 | 24,695
Net assets |  | 266,355 | 274,695
Capital and reserves |  |  |
Called up share capital | 7 | 100 | 100
Share premium reserve |  | 126,050 | 126,050
Profit and loss account |  | 140,205 | 148,545
Shareholders' funds |  | 266,355 | 274,695

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 in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

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

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

Landau Properties (Reigate) 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 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 Properties (Reigate) 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.

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.

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.

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.

Landau Properties (Reigate) Limited

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

Financial instruments

Classification
The company only enters into basic financial instruments that result in the recognition of financial assets or liabilities like trade debtors, other debtors, trade creditors and other creditors, loans from bank or other third parties and loans to/from related parties.
Recognition and measurement
Debt instruments like bank loans are initially measured at present value of future payments and subsequently at amortised cost using the effective interest method. Debt instruments which are payable or receivable within one year such trade debtors or trade creditors are measured, initially and subsequently, at the undiscounted amount of the cash or other consideration expected to be paid or received.
Impairment
Financial assets that are measured at cost at amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in the profit & loss account.

3 | Staff numbers

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

4 | Investment property

| 2025 £
At 1 July 2024 | 250,000
At 30 June 2025 | 250,000

The directors consider that the valuation of the company's investment property, as at the balance sheet date, was not materially different to the above.
If the investment property had not been revalued, it would have been included at historical cost of £518,352 (2024 - £518,352).

Landau Properties (Reigate) Limited

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

5 | Debtors

Current | 2025 £ | 2024 £
Trade debtors | 9,728 | 10,638
Prepayments and accrued income | 1,225 | 999
Other debtors | 2,578 | 177
| 13,531 | 11,814

6 | Creditors

Creditors: amounts falling due within one year

| 2025 £ | 2024 £
Due within one year |  |
Taxation and social security | 6,019 | 5,965
Accruals and deferred income | 10,642 | 10,938
| 16,661 | 16,903

7 | Share capital

Allotted, called up and fully paid shares

| 2025 | 2024
| No. | £ | No. | £
Ordinary shares of £1 each | 100 | 100 | 100 | 100