Company No: 08536402 (England and Wales)

Contents

• Company Information
• Balance Sheet
• Notes to the Financial Statements

DIRECTORS	Jamie Braha
	Richard Collins

REGISTERED OFFICE	Treviot House
	186-192 High Road
	Ilford
	IG1 1LR
	United Kingdom

COMPANY NUMBER

08536402 (England and Wales)

ACCOUNTANT	Gravita Essex Limited
	Treviot House
	186-192 High Road
	Ilford
	Essex
	IG1 1LR
	United Kingdom

	Note	2025		2024
		£		£
Fixed assets
Tangible assets	3	877		1,170
Investments	4	348		298
		1,225		1,468
Current assets
Debtors	5	662,227		645,769
Cash at bank and in hand		13,991		100,870
		676,218		746,639
Creditors: amounts falling due within one year	6	( 246,515)		( 227,577)
Net current assets		429,703		519,062
Total assets less current liabilities		430,928		520,530
Net assets		430,928		520,530
Capital and reserves
Called-up share capital		100		100
Profit and loss account		430,828		520,430
Total shareholders' funds		430,928		520,530

For the financial year ending 31 March 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 financial statements for the financial year in accordance with section 476;
• The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Profit and Loss Account has not been delivered.

The financial statements of Landvest Developments Limited (registered number: 08536402) were approved and authorised for issue by the Board of Directors on 22 December 2025. They were signed on its behalf by:

Richard Geoffrey Collins Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

Landvest Developments Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is Treviot House, 186-192 High Road, Ilford, IG1 1LR, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Turnover

Turnover is stated net of VAT and trade discounts and is recognised when the significant risks and rewards are considered to have been transferred to the buyer. 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. Where a contract has only been partially completed at the Balance Sheet date turnover represents the fair value of the service provided to date based on the stage of completion of the contract activity at the Balance Sheet date. Where payments are received from customers in advance of services provided, the amounts are recorded as deferred income and included as part of creditors due within one year.

Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.

Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line or reducing balance basis over its expected useful life, as follows:

Plant and machinery etc.	25 % reducing balance
	3 years straight line

Leases

The Company as lessee
Rentals under operating leases are charged on a straight-line basis over the lease term, even if the payments are not made on such a basis. Benefits received and receivable as an incentive to sign an operating lease are similarly spread on a straight-line basis over the lease term.

Fixed asset investments

Fixed asset investments are measured at cost less impairment.

Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in creditors: amounts falling due within one year.

2. Employees

	2025		2024
	Number		Number
Monthly average number of persons employed by the Company during the year, including directors	5		5

3. Tangible assets

	Plant and machinery etc.		Total
	£		£
Cost
At 01 April 2024	9,296		9,296
At 31 March 2025	9,296		9,296
Accumulated depreciation
At 01 April 2024	8,126		8,126
Charge for the financial year	293		293
At 31 March 2025	8,419		8,419
Net book value
At 31 March 2025	877		877
At 31 March 2024	1,170		1,170

4. Fixed asset investments

Investments in subsidiaries

	2025
	£
Cost
At 01 April 2024	8
At 31 March 2025	8
Carrying value at 31 March 2025	8
Carrying value at 31 March 2024	8

	Investments in associates		Investments in joint ventures		Total
	£		£		£
Cost or valuation before impairment
At 01 April 2024	40		250		290
Additions	0		50		50
At 31 March 2025	40		300		340
Carrying value at 31 March 2025	40		300		340
Carrying value at 31 March 2024	40		250		290

5. Debtors

	2025		2024
	£		£
Trade debtors	10,614		11,577
Amounts owed by related parties	96,006		217,560
Other debtors	555,607		416,632
	662,227		645,769

6. Creditors: amounts falling due within one year

	2025		2024
	£		£
Trade creditors	53,783		26,172
Amounts owed to related parties	5,304		50
Taxation and social security	1,423		7,067
Other creditors	186,005		194,288
	246,515		227,577

7. Related party transactions

Transactions with the entity's directors

	2025		2024
	£		£
Advances or credits given	144,141		183,547
Repayments received	(146,279)		(166,496)

At the year end the balance owing to the company was £70,293 (2024: £73,529). Loans to the directors are repayable on demand. Interest is charged at the official rate set by HMRC.