REGISTERED NUMBER: 08664576 (England and Wales)

Financial Statements for the Year Ended 31 March 2025

for

The Landlord Grp Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Christopher Sharp

Marianne Steer

REGISTERED OFFICE:

19A Cheapside

Wakefield

West Yorkshire

WF1 2SD

REGISTERED NUMBER:

08664576 (England and Wales)

ACCOUNTANTS:

Paul Howley & Co Ltd

Chartered Certified Accountants

42 Pitt Street

Barnsley

South Yorkshire

S70 1BB

FIXED ASSETS

Intangible assets

3

-

-

Tangible assets

4

146,549

181,836

146,549

181,836

CURRENT ASSETS

Debtors

5

581,490

520,001

Cash at bank

551,774

330,464

1,133,264

850,465

CREDITORS

Amounts falling due within one year

6

168,344

111,716

NET CURRENT ASSETS

964,920

738,749

TOTAL ASSETS LESS CURRENT LIABILITIES

1,111,469

920,585

CREDITORS

Amounts falling due after more than one year

7

(77,725

)

(89,024

)

PROVISIONS FOR LIABILITIES

(29,178

)

(36,882

)

NET ASSETS

1,004,566

794,679

CAPITAL AND RESERVES

Called up share capital

10

10

Retained earnings

1,004,556

794,669

SHAREHOLDERS' FUNDS

1,004,566

794,679

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 27 November 2025 and were signed on its behalf by:

Christopher Sharp - Director

Marianne Steer - Director

1.	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.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

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 or, if held under a finance lease, over the lease term, whichever is the shorter.

Plant and machinery etc

-

20% on cost, 20% on reducing balance and Straight line over 10 years

Taxation

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

Current or deferred taxation assets and 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.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

2.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 10 (2024 - 9 ) .

3.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 April 2024

and 31 March 2025

15,000

AMORTISATION

At 1 April 2024

and 31 March 2025

15,000

NET BOOK VALUE

At 31 March 2025

-

At 31 March 2024

-

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 April 2024

273,778

Additions

6,173

At 31 March 2025

279,951

DEPRECIATION

At 1 April 2024

91,942

Charge for year

41,460

At 31 March 2025

133,402

NET BOOK VALUE

At 31 March 2025

146,549

At 31 March 2024

181,836

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Plant and

machinery

etc

£

COST

At 1 April 2024

and 31 March 2025

122,000

DEPRECIATION

At 1 April 2024

18,333

Charge for year

20,734

At 31 March 2025

39,067

NET BOOK VALUE

At 31 March 2025

82,933

At 31 March 2024

103,667

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade debtors

48,835

38,546

Other debtors

100

-

Directors' current accounts

433,554

389,906

Tax

95,329

86,343

Prepayments

3,672

5,206

581,490

520,001

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Hire purchase contracts

11,299

7,448

Trade creditors

6,454

10,662

Tax

115,641

63,074

Social security and other taxes

3,457

2,935

VAT

27,921

22,816

Pension fund control

597

-

Accrued expenses

2,975

4,781

168,344

111,716

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.3.25

31.3.24

£

£

Hire purchase contracts

77,725

89,024

8.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the year ended 31 March 2025 and the period ended 31 March 2024:

31.3.25

31.3.24

£

£

Christopher Sharp and Marianne Steer

Balance outstanding at start of year

389,906

473,398

Amounts advanced

163,455

200,405

Amounts repaid

(119,808

)

(283,897

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

433,553

389,906

All advances to directors are unsecured and repayable on demand.

9.	ULTIMATE CONTROLLING PARTY

The controlling party is Marianne Steer.