Caseware UK (AP4) 2024.0.164 2024.0.164 2024-12-31The Directors have prepared detailed financial forecasts which reflect their plans and expectations over the forecast period to December 2025. The forecasts demonstrate the business can settle its liabilities as and when they fall due and remains within its current funding arrangements. As a result, these financial statements have been prepared on a going concern basis. The business is financed through the provision of funding from shareholders and external funding providers (“the funders”). The forecasts assume, and are dependent, upon the continued provision of financial resources by the funders throughout the forecast period (“the facilities”). The Group’s key facility is due for renewal in Spring 2025, and at the point of approving these financial statements, the renewal of the facilities has yet to be formally agreed. The Board are not aware of any circumstances that would suggest the funders are not prepared to continue their support and are currently working with them to confirm the detail of their renewal arrangements. The Directors have prepared detailed financial forecasts that cover 12 months from the date of authorising these financial statements (“the forecasts”) which reflect their plans and expectations of cash flows for this period. As is inherent in all forecasts, there is no certainty over the timing or quantum of the projected cashflows. These forecasts demonstrate the business can settle its liabilities as and when they fall due for a period of at least 12 months from the date of authorising these financial statements. The business is financed through the provision of facilities from shareholders and external funding providers (“the funders”). The forecasts prepared by the Directors assume, and are dependent upon, the continued support of the shareholders and funders to provide additional resources to the Company and Group throughout the forecast period (“the facilities”). The Company's and Group’s key funding facility was successfully renewed in Summer 2025 providing long term stability.2024-12-31The Company has elected to apply the provisions of Section 11 “Basic Financial Instruments” of FRS 102 to all of its financial instruments. Financial instruments are recognised in the Company's Statement of Financial Position when the Company becomes party to the contractual provisions of the instrument. Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously. Basic financial assets Basic financial assets, which include trade and other debtors, cash and bank balances, are initially measured at their transaction price (adjusted for transaction costs except in the initial measurement of financial assets that are subsequently measured at fair value through profit and loss) and are subsequently carried at their amortised cost using the effective interest method, less any provision for impairment, 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. Discounting is omitted where the effect of discounting is immaterial. The Company's cash and cash equivalents, trade and most other debtors due with the operating cycle fall into this category of financial instruments. Other financial assets Other financial assets, which includes investments in equity instruments which are not classified as subsidiaries, associates or joint ventures, are initially measured at fair value, which is normally the recognised transaction price. Such assets are subsequently measured at fair value with the changes in fair value being recognised in the profit or loss. Where other financial assets are not publicly traded, hence their fair value cannot be measured reliably, they are measured at cost less impairment. Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after the deduction of all its liabilities. Basic financial liabilities, which include trade and other creditors, bank loans and other loans are initially measured at their transaction price (adjusting for transaction costs except in the initial measurement of financial liabilities that are subsequently measured at fair value through profit and loss). When this constitutes a financing transaction, whereby the debt instrument is measured at the present value of the future payments discounted at a market rate of interest, discounting is omitted where the effect of discounting is immaterial. Debt instruments are subsequently carried at their amortised cost using the effective interest rate method. Trade creditors are obligations to pay for goods and services that have been acquired in the ordinary course of business from suppliers. Trade creditors are classified as current liabilities if the payment is due within one year. If not, they represent non-current liabilities. Trade creditors are initially recognised at their transaction price and subsequently are measured at amortised cost using the effective interest method. Discounting is omitted where the effect of discounting is immaterial.falsetruetrue0truetrue2024-01-01false0truefalse 01547577 2024-01-01 2024-12-31 01547577 2023-01-01 2023-12-31 01547577 2024-12-31 01547577 2023-12-31 01547577 2023-01-01 01547577 1 2024-01-01 2024-12-31 01547577 d:Director1 2024-01-01 2024-12-31 01547577 d:Director2 2024-01-01 2024-12-31 01547577 d:Director3 2024-01-01 2024-12-31 01547577 d:Director3 2024-12-31 01547577 d:Director4 2024-01-01 2024-12-31 01547577 d:Director4 2024-12-31 01547577 d:RegisteredOffice 2024-01-01 2024-12-31 01547577 c:Non-currentFinancialInstruments 2024-12-31 01547577 c:Non-currentFinancialInstruments 2023-12-31 01547577 c:Non-currentFinancialInstruments c:AfterOneYear 2024-12-31 01547577 c:Non-currentFinancialInstruments c:AfterOneYear 2023-12-31 01547577 c:ShareCapital 2024-12-31 01547577 c:ShareCapital 2023-12-31 01547577 c:ShareCapital 2023-01-01 01547577 c:CapitalRedemptionReserve 2024-01-01 2024-12-31 01547577 c:CapitalRedemptionReserve 2024-12-31 01547577 c:CapitalRedemptionReserve 2023-12-31 01547577 c:CapitalRedemptionReserve 2023-01-01 01547577 c:RetainedEarningsAccumulatedLosses 2024-01-01 2024-12-31 01547577 c:RetainedEarningsAccumulatedLosses 2024-12-31 01547577 c:RetainedEarningsAccumulatedLosses 2023-01-01 2023-12-31 01547577 c:RetainedEarningsAccumulatedLosses 2023-12-31 01547577 c:RetainedEarningsAccumulatedLosses 2023-01-01 01547577 d:OrdinaryShareClass1 2024-01-01 2024-12-31 01547577 d:OrdinaryShareClass1 2024-12-31 01547577 d:OrdinaryShareClass1 2023-12-31 01547577 d:OrdinaryShareClass2 2024-01-01 2024-12-31 01547577 d:OrdinaryShareClass2 2024-12-31 01547577 d:OrdinaryShareClass2 2023-12-31 01547577 d:FRS102 2024-01-01 2024-12-31 01547577 d:Audited 2024-01-01 2024-12-31 01547577 d:FullAccounts 2024-01-01 2024-12-31 01547577 d:PrivateLimitedCompanyLtd 2024-01-01 2024-12-31 01547577 c:Subsidiary1 2024-01-01 2024-12-31 01547577 c:Subsidiary1 1 2024-01-01 2024-12-31 01547577 c:Subsidiary2 2024-01-01 2024-12-31 01547577 c:Subsidiary2 1 2024-01-01 2024-12-31 01547577 c:Subsidiary3 2024-01-01 2024-12-31 01547577 c:Subsidiary3 1 2024-01-01 2024-12-31 01547577 c:Subsidiary4 2024-01-01 2024-12-31 01547577 c:Subsidiary4 1 2024-01-01 2024-12-31 01547577 c:Subsidiary5 2024-01-01 2024-12-31 01547577 c:Subsidiary5 1 2024-01-01 2024-12-31 01547577 c:Subsidiary6 2024-01-01 2024-12-31 01547577 c:Subsidiary6 1 2024-01-01 2024-12-31 01547577 2 2024-01-01 2024-12-31 01547577 6 2024-01-01 2024-12-31 01547577 e:PoundSterling 2024-01-01 2024-12-31 iso4217:GBP xbrli:shares xbrli:pure

Registered number: 01547577









LANDER HOLDINGS LIMITED









ANNUAL REPORT AND FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2024

 
LANDER HOLDINGS LIMITED
 
 
COMPANY INFORMATION


Directors
M D Gillett 
L R Litwinowicz 
L McCartney Palmer (appointed 5 September 2025)
B I Russell (appointed 5 September 2025)




Registered number
01547577



Registered office
174 Clapgate Lane

Birmingham

B32 3ED






Independent auditor
Forvis Mazars LLP
Chartered Accountants & Statutory Auditor

Two Chamberlain Square

Birmingham

B3 3AX








 
LANDER HOLDINGS LIMITED
 

CONTENTS



Page
Strategic Report
1
Directors' Report
2 - 4
Independent Auditor's Report
5 - 8
Statement of Comprehensive Income
9
Statement of Financial Position
10
Statement of Changes in Equity
11
Notes to the Financial Statements
12 - 19


 
LANDER HOLDINGS LIMITED
 
 
STRATEGIC REPORT
FOR THE YEAR ENDED 31 DECEMBER 2024

Introduction
The directors present their Strategic Report together with the audited financial statements for the year ended 31 December 2024.

Business review
Profit for the year was £42k (2023: £44k).
Net assets at the end of the year were £3,061k (2023: £3,019k).
Profitability was in line with expectations.

Principal risks and uncertainties
 
The Company is part of the Ensco 1359 Group.
The main risks to the Group arise from material, currency markets and transport from Asia. These are managed internally through a process of regular commercial reviews.
The main customer base is in the automotive sector, but the Group has continued its diversification strategy by acquiring new customers and focusing on other sectors.
The Group can respond to fluctuations in demand via the utilisation of contract labour.


This report was approved by the board and signed on its behalf.



B I Russell
Director

Date: 12 December 2025

Page 1

 
LANDER HOLDINGS LIMITED
 
 
 
DIRECTORS' REPORT
FOR THE YEAR ENDED 31 DECEMBER 2024

The Directors present their report and the financial statements for the year ended 31 December 2024.

Directors' responsibilities statement

The Directors are responsible for preparing the Strategic Report, the Directors' Report 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 applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice), including Financial Reporting Standard 102 ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland'. 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 of the profit or loss of the Company for that period.

 In preparing these financial statements, the Directors are required to:


select suitable accounting policies for the Company's financial statements and then apply them consistently;

make judgements and accounting estimates that are reasonable and prudent;

state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements; and

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 transactions and disclose with reasonable accuracy at any time the financial position of the Company and to enable them to ensure that the financial statements comply with the Companies Act 2006They are also responsible for safeguarding the assets of the Company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Results and dividends

The profit for the year, after taxation, amounted to £42k (2023 - £44k).

No dividends were paid during the year (2023: £Nil). The Directors do not recommend payment of a final dividend.

Directors

The Directors who served during the year were:

M D Gillett 
L R Litwinowicz 

Page 2

 
LANDER HOLDINGS LIMITED
 
 
 
DIRECTORS' REPORT (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024

Economic impact of global events

UK businesses are currently facing many uncertainties including environmental sustainability and geopolitical events such as the Russian invasion of Ukraine. These uncertainties have contributed to an environment where there exists a range of issues and risks, including inflation, rising interest rates, labour shortages, disrupted supply chains and new ways of working. 
The Directors have carried out an assessment of the potential impact of these uncertainties on the Group, including the impact of mitigation measures, and have concluded that these are non-adjusting events with the greatest impact on the business expected to be from the economic ripple effect on the global economy. The Directors have taken account of these potential impacts in their going concern assessment.
The Group continues to work with its partners to minimise any impacts of these events and maximise the realisation of any opportunities they may provide to the business.

Going concern

The Directors have prepared detailed financial forecasts which reflect their plans and expectations over the forecast period to December 2025. The forecasts demonstrate the business can settle its liabilities as and when they fall due and remains within its current funding arrangements. As a result, these financial statements have been prepared on a going concern basis.  
 
The business is financed through the provision of funding from shareholders and external funding providers (“the funders”). The forecasts assume, and are dependent, upon the continued provision of financial resources by the funders throughout the forecast period (“the facilities”). The Group’s key facility is due for renewal in Spring 2025, and at the point of approving these financial statements, the renewal of the facilities has yet to be formally agreed. The Board are not aware of any circumstances that would suggest the funders are not prepared to continue their support and are currently working with them to confirm the detail of their renewal arrangements. 

Disclosure of information to auditor

Each of the persons who are Directors at the time when this Directors' Report is approved has confirmed that:
 
so far as the Director is aware, there is no relevant audit information of which the Company's auditor is unaware, and

the Director has taken all the steps that ought to have been taken as a Director in order to be aware of any relevant audit information and to establish that the Company's auditor is aware of that information.

Post balance sheet events

There are no events affecting the company following the year end.

Auditor

The auditor, Forvis Mazars LLPwill be proposed for reappointment in accordance with section 485 of the Companies Act 2006.

Page 3

 
LANDER HOLDINGS LIMITED
 
 
 
DIRECTORS' REPORT (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024

This report was approved by the board and signed on its behalf.
 





B I Russell
Director

Date: 12 December 2025

Page 4

 
LANDER HOLDINGS LIMITED
 
 
 
INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF LANDER HOLDINGS LIMITED
 

Opinion

We have audited the financial statements of Lander Holdings Limited (the ‘Company’) for the year ended 31 December 2024 which comprise the Statement of Comprehensive Income, the Statement of Financial Position, the Statement of Changes in Equity and 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 FRS 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 Company’s affairs as at 31 December 2024 and of its 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 Auditor’s responsibilities for the audit of the financial statements section of our report. We are independent of the Company 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 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.



Page 5

 
LANDER HOLDINGS LIMITED
 
 
 
INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF LANDER HOLDINGS LIMITED
 

Other information

The other information comprises the information included in the Annual Report and financial statements, other than the financial statements and our auditor's report thereon. The directors are responsible for the other information contained within the Strategic Report and the Directors' Report. 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.
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 course of 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 Strategic Report and the Directors' Report for the financial year for which the financial statements are prepared is consistent with the financial statements; and
the Strategic Report and the Directors' Report have been prepared in accordance with applicable legal requirements.

Matters on which we are required to report by exception

In light of the knowledge and understanding of the Company and its environment obtained in the course of the audit, we have not identified material misstatements in the Strategic Report and the Directors' Report.

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

adequate accounting records have not been kept, or returns adequate for our audit have not been received from branches not visited by us; or
the 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 Directors' Responsibilities Statement set out on page 2, 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 is 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 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 intend either to liquidate the Company or to cease operations, or have no realistic alternative but to do so.
 
Page 6

 
LANDER HOLDINGS LIMITED
 
 
 
INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF LANDER HOLDINGS LIMITED
 

Auditor's 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 an auditor’s report 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.
 
Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. 

Based on our understanding of the company and its industry, we considered that there were no non-compliance with laws and regulations that might have a material effect on the financial statements.

To help us identify instances of non-compliance with these laws and regulations, and in identifying and assessing the risks of material misstatement in respect to non-compliance, our procedures included, but were not limited to:
Inquiring of management and, where appropriate, those charged with governance, as to whether the company is in compliance with laws and regulations, and discussing their policies and procedures regarding compliance with laws and regulations;
Inspecting correspondence, if any, with relevant licensing or regulatory authorities;
Communicating identified laws and regulations to the engagement team and remaining alert to any indications of non-compliance throughout our audit; and
Considering the risk of acts by the company which were contrary to applicable laws and regulations, including fraud.  

We also considered those laws and regulations that have a direct effect on the preparation of the financial statements, such as tax legislation and the Companies Act 2006. 
 
In addition, we evaluated the directors' and management's incentives and opportunities for fraudulent manipulation of the financial statements, including the risk of management override of controls, and determined that the principal risks related to posting manual journal entries to manipulate financial performance, management bias through judgments and assumptions in significant accounting estimates including
carrying value of investments in subsidiaries and significant one-off or unusual transactions.

Our audit procedures in relation to fraud included but were not limited to:
Making enquiries of the directors and management on whether they had knowledge of any actual, suspected or alleged fraud;
Gaining an understanding of the internal controls established to mitigate risks related to fraud;
Discussing amongst the engagement team the risks of fraud; and
Addressing the risks of fraud through management override of controls by performing journal entry testing.

Page 7

 
LANDER HOLDINGS LIMITED
 
 
 
INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF LANDER HOLDINGS LIMITED
 

Auditor's responsibilities for the audit of the financial statements (continued)
There are inherent limitations in the audit procedures described above and the primary responsibility for the prevention and detection of irregularities including fraud rests with management. As with any audit, there remained a risk of non-detection of irregularities, as these may involve collusion, forgery, intentional omissions, misrepresentations or the override of internal controls.

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 auditor’s report.

Use of the audit 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 an auditor's report 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.




Edith Yagoh (Senior Statutory Auditor)  
for and on behalf of
Forvis Mazars LLP
Chartered Accountants and Statutory Auditor 
Two Chamberlain Square
Birmingham
B3 3AX

12 December 2025
Page 8

 
LANDER HOLDINGS LIMITED
 
 
STATEMENT OF COMPREHENSIVE INCOME
FOR THE YEAR ENDED 31 DECEMBER 2024

2024
2023
£000
£000

  

Interest receivable and similar income
 5 
224
219

Interest payable and similar expenses
 6 
(182)
(175)

Profit before tax
  
42
44

Tax on profit
 7 
-
-

Profit for the financial year
  
42
44

There was no other comprehensive income for 2024 (2023: £Nil).

The notes on pages 12 to 19 form part of these financial statements.

Page 9

 
LANDER HOLDINGS LIMITED
REGISTERED NUMBER: 01547577

STATEMENT OF FINANCIAL POSITION
AS AT 31 DECEMBER 2024

2024
Restated 2023
Note
£000
£000

Fixed assets
  

Investments
 8 
1,396
1,396

  
1,396
1,396

Current assets
  

Debtors: amounts falling due after more than one year
 9 
11,414
11,190

  
11,414
11,190

Total assets less current liabilities
  
 
 
12,810
 
 
12,586

Creditors: amounts falling due after more than one year
 10 
(9,749)
(9,567)

  

Net assets
  
3,061
3,019


Capital and reserves
  

Called up share capital 
 11 
60
60

Capital redemption reserve
 12 
12
12

Profit and loss account
 12 
2,989
2,947

  
3,061
3,019


The financial statements were approved and authorised for issue by the board and were signed on its behalf by: 



B I Russell
Director

Date: 12 December 2025

Page 10

 
LANDER HOLDINGS LIMITED
 

STATEMENT OF CHANGES IN EQUITY
FOR THE YEAR ENDED 31 DECEMBER 2024


Called up share capital
Capital redemption reserve
Profit and loss account
Total equity

£000
£000
£000
£000


At 1 January 2023
60
12
2,903
2,975


Comprehensive income for the year

Profit for the year
-
-
44
44



At 1 January 2024
60
12
2,947
3,019


Comprehensive income for the year

Profit for the year
-
-
42
42


At 31 December 2024
60
12
2,989
3,061


The notes on pages 12 to 19 form part of these financial statements.

Page 11

 
LANDER HOLDINGS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

1.


General information

Lander Holdings Limited is a private company limited by shares, incorporated in England & Wales and domiciled in England. The address of the registered office is 174 Clapgate Lane, Birmingham, B32 3ED. The Company's principal activity is that of an intermediate holding company. 
The financial statements are prepared in Sterling, which is considered to be the functional currency of the company, and are rounded to the nearest £000.

2.Accounting policies

 
2.1

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:

 
2.2

Financial Reporting Standard 102 - reduced disclosure exemptions

The Company has taken advantage of the following disclosure exemptions in preparing these financial statements, as permitted by the FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland":
the requirements of Section 7 Statement of Cash Flows;
the requirements of Section 3 Financial Statement Presentation paragraph 3.17(d);
the requirements of Section 11 Financial Instruments paragraphs 11.42, 11.44 to 11.45, 11.47, 11.48(a)(iii), 11.48(a)(iv), 11.48(b) and 11.48(c);
the requirements of Section 12 Other Financial Instruments paragraphs 12.26 to 12.27, 12.29(a), 12.29(b) and 12.29A;
the requirements of Section 33 Related Party Disclosures paragraph 33.7.

This information is included in the consolidated financial statements of Ensco 1359 Limited as at 31 December 2024 and these financial statements may be obtained from the registered office.

 
2.3

Exemption from preparing consolidated financial statements

The Company is a parent company that is also a subsidiary included in the consolidated financial statements of a larger group by a parent undertaking established under the law of any part of the United Kingdom and is therefore exempt from the requirement to prepare consolidated financial statements under section 400 of the Companies Act 2006.

Page 12

 
LANDER HOLDINGS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

2.Accounting policies (continued)

 
2.4

Going concern

The Directors have prepared detailed financial forecasts that cover 12 months from the date of authorising these financial statements (“the forecasts”) which reflect their plans and expectations of cash flows for this period. As is inherent in all forecasts, there is no certainty over the timing or quantum of the projected cashflows. These forecasts demonstrate the business can settle its liabilities as and when they fall due for a period of at least 12 months from the date of authorising these financial statements.
The business is financed through the provision of facilities from shareholders and external funding providers (“the funders”). The forecasts prepared by the Directors assume, and are dependent upon, the continued support of the shareholders and funders to provide additional resources to the Company and Group throughout the forecast period (“the facilities”).
The Company's and Group’s key funding facility was successfully renewed in Summer 2025 providing long term stability.

 
2.5

Interest income

Interest income is recognised in the Statement of Comprehensive Income using the effective interest method.

 
2.6

Finance costs

Finance costs are charged to the Statement of Comprehensive Income over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

 
2.7

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.


 
2.8

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.

Financial instruments are recognised in the Company's Statement of Financial Position when the Company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.
Page 13

 
LANDER HOLDINGS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

2.Accounting policies (continued)


2.8
Financial instruments (continued)

Basic financial assets

Basic financial assets, which include trade and other debtors, cash and bank balances, are initially measured at their transaction price (adjusted for transaction costs except in the initial measurement of financial assets that are subsequently measured at fair value through profit and loss) and are subsequently carried at their amortised cost using the effective interest method, less any provision for impairment, 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.

Discounting is omitted where the effect of discounting is immaterial. The Company's cash and cash equivalents, trade and most other debtors due with the operating cycle fall into this category of financial instruments.

Other financial assets

Other financial assets, which includes investments in equity instruments which are not classified as subsidiaries, associates or joint ventures, are initially measured at fair value, which is normally the recognised transaction price. Such assets are subsequently measured at fair value with the changes in fair value being recognised in the profit or loss. Where other financial assets are not publicly traded, hence their fair value cannot be measured reliably, they are measured at cost less impairment.

Basic financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after the deduction of all its liabilities.

Basic financial liabilities, which include trade and other creditors, bank loans and other loans are initially measured at their transaction price (adjusting for transaction costs except in the initial measurement of financial liabilities that are subsequently measured at fair value through profit and loss). When this constitutes a financing transaction, whereby the debt instrument is measured at the present value of the future payments discounted at a market rate of interest, discounting is omitted where the effect of discounting is immaterial.

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

Trade creditors are obligations to pay for goods and services that have been acquired in the ordinary course of business from suppliers. Trade creditors are classified as current liabilities if the payment is due within one year. If not, they represent non-current liabilities. Trade creditors are initially recognised at their transaction price and subsequently are measured at amortised cost using the effective interest method. Discounting is omitted where the effect of discounting is immaterial.

Page 14

 
LANDER HOLDINGS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

2.Accounting policies (continued)


3.


Prior year restatement

The directors have identified that the investment in Tricorn USA Inc, that had previously been included as a subsidiary of Ensco 1359 Limited, should have been included as a subsidiary of Lander Holdings Limited. The fixed asset investments balance has therefore been restated by £487k, and the associated amounts owed to group undertakings has been restated by £487k. The restatement of the prior year fixed asset investment and amounts owed by group undertakings balances has a nil effect on the net assets on the balance sheet, and has no impact on the statement of comprehensive income.


4.


Employees

The Company has no employees other than the Directors, who did not receive any remuneration (2023: £Nil). 


5.


Interest receivable

2024
2023
£000
£000


Interest receivable from group companies
224
219


6.


Interest payable and similar expenses

2024
2023
£000
£000


Interest payable to group companies
182
175


7.


Taxation


2024
2023
£000
£000



Total current tax
-
-


Tax on profit
-
-
Page 15

 
LANDER HOLDINGS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
 
7.Taxation (continued)


Factors affecting tax charge for the year

The tax assessed for the year is lower than (2023 - lower than) the standard rate of corporation tax in the UK of25% (2023 - 23.52%). The differences are explained below:

2024
2023
£000
£000


Profit on ordinary activities before tax
42
44


Profit on ordinary activities multiplied by standard rate of corporation tax in the UK of 25% (2023 - 23.52%)
11
10

Effects of:


Group relief
(11)
(10)

Total tax charge for the year
-
-


Factors that may affect future tax charges

There were no factors that may affect future tax charges.


8.


Fixed asset investments





Restated Investments in subsidiary companies

£000



Cost or valuation


At 1 January 2024
1,396



At 31 December 2024
1,396




Page 16

 
LANDER HOLDINGS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

Subsidiary undertakings


The following were subsidiary undertakings of the Company:

Name

Principal activity

Class of shares

Holding

Lander Automotive Limited
Manufacture of parts for the automotive industry
Ordinary
100%
Lander Intech Limited
Manufacture of parts for the automotive industry
Ordinary
100%
Shalibane Engineering Limited
Dormant
Ordinary
100%
Lander Aerospace Limited
Manufacture of parts for the aerospace and automotive industry
Ordinary
100%
Lander Slovakia s.r.o.
Dormant
Ordinary
100%
Tricorn USA Inc
Manufacture of parts for the automotive industry
Ordinary
100%

The registered office of the UK registered subsidiaries is 174 Clapgate Lane, Birmingham, B32 3ED.
The registered office of the USA registered subsidiary is 66 Van Raalte St Franklin, NC, 28734-2760, USA.


9.


Debtors

2024
2023
£000
£000

Due after more than one year

Amounts owed by group undertakings
11,414
11,190


For amounts due from group undertakings the underlying agreement specifies a rolling annual deferral, the directors have confirmed there has been no change to the agreement and no repayments will be called within twelve months of the year end date. The balances bear interest rates of 2.0% per annum.


10.


Creditors: Amounts falling due after more than one year

2024
Restated 2023
£000
£000

Amounts owed to group undertakings
9,749
9,567


For amounts owed to group undertakings the underlying agreement specifies a rolling annual deferral, the directors have confirmed there has been no change to the agreement and no repayments will be called within twelve months of the year end date. The balances bear interest rates of 2.0% per annum.

Page 17

 
LANDER HOLDINGS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

11.


Share capital

2024
2023
£000
£000
Allotted, called up and fully paid



45,000 (2023 - 45,000) Ordinary shares of £1.00 each
45
45
15,000 (2023 - 15,000) Ordinary A shares of £1.00 each
15
15

60

60


The Ordinary shares receive a dividend based on the recommendation of the directors.
The 'A' Ordinary shares receive a dividend based on the recommendation of the directors not exceeding £1.50 per share in respect of each accounting period.
The Ordinary and 'A' Ordinary shares carry one vote per £1 share.


12.


Reserves

Capital redemption reserve

This reserve records the nominal value of shares repurchased by the Company.

Profit and loss account

This reserve represents cumulative profits and losses.


13.


Contingent liabilities

The company has joined with other group companies in a Composite Accounting Agreement with the group's bankers. The group bank accounts are subject to a set off arrangement and at 31 December 2024 there was a contingent liability of £Nil (2023: £Nil) in respect of other companies not provided in these financial statements. 


14.


Fixed and floating charges

At 31 December 2024, there is a fixed and floating charge over all the property or undertaking of the company.


15.


Related party transactions

Management fees for consultancy services of £36k (2023: £37k)  were paid to a director in the year by a fellow subsidiary in the Group. An amount of £12k (2023: £11k) was due to the director at the year end.

Page 18

 
LANDER HOLDINGS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

16.


Controlling party

The ultimate parent undertaking is Ensco 1359 Limited, a company incorporated in England and Wales. The largest and smallest group in which the results of the Company are consolidated is that headed by Ensco 1359 Limited. The consolidated accounts of this company are available to the public and may be obtained from the Registrar of Companies, Companies House, Crown Way, Maindy, Cardiff, CF14 3UZ.
 
The controlling party is L R Litwinowicz due to his majority shareholding in the ultimate parent undertaking.

Page 19