REGISTERED NUMBER: 07725725 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 AUGUST 2025

FOR

LDT INSURANCE LTD

Page

Statement of Financial Position

1

Notes to the Financial Statements

3

FIXED ASSETS

Tangible assets

4

59,019

171,991

CURRENT ASSETS

Debtors

5

1,764,112

1,732,840

Cash at bank and in hand

860,197

397,332

2,624,309

2,130,172

CREDITORS

Amounts falling due within one year

6

610,911

469,075

NET CURRENT ASSETS

2,013,398

1,661,097

TOTAL ASSETS LESS CURRENT LIABILITIES

2,072,417

1,833,088

CREDITORS

Amounts falling due after more than one year

7

-

(62,687

)

PROVISIONS FOR LIABILITIES

(7,611

)

(21,994

)

NET ASSETS

2,064,806

1,748,407

CAPITAL AND RESERVES

Called up share capital

9

20,100

20,100

Retained earnings

2,044,706

1,728,307

SHAREHOLDERS' FUNDS

2,064,806

1,748,407

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

The members have not required the Company to obtain an audit of its financial statements for the year ended 31 August 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 29 September 2025 and were signed by:

T F Suleman - Director

1.	STATUTORY INFORMATION

LDT Insurance Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number:

07725725

Registered office:

36 Cameron Road

Ilford

Essex

IG3 8LB

The presentation currency of the financial statements is the Pound Sterling (£).

2.	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.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Fixtures and fittings

-

15% on reducing balance

Motor vehicles

-

straight line over 3 years

Computer equipment

-

25% on reducing balance

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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 statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 6 (2024 - 7 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Short

and

Motor

Computer

leasehold

fittings

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1 September 2024

2,518

15,515

209,000

29,488

256,521

Additions

-

-

-

19,385

19,385

Disposals

-

-

(105,000

)

-

(105,000

)

At 31 August 2025

2,518

15,515

104,000

48,873

170,906

DEPRECIATION

At 1 September 2024

2,518

10,037

52,100

19,875

84,530

Charge for year

-

822

34,632

2,403

37,857

Eliminated on disposal

-

-

(10,500

)

-

(10,500

)

At 31 August 2025

2,518

10,859

76,232

22,278

111,887

NET BOOK VALUE

At 31 August 2025

-

4,656

27,768

26,595

59,019

At 31 August 2024

-

5,478

156,900

9,613

171,991

5.

DEBTORS

2025

2024

£

£

Amounts falling due within one year:

Trade debtors

101,494

87,144

Amounts owed by connected undertakings

1,513,495

1,513,495

Other debtors

62,427

35,413

1,677,416

1,636,052

Amounts falling due after more than one year:

Other debtors

86,696

96,788

Aggregate amounts

1,764,112

1,732,840

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts (see note 8)

7,500

10,000

Hire purchase contracts

-

22,991

Taxation and social security

121,437

103,516

Other creditors

481,974

332,568

610,911

469,075

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans (see note 8)

-

7,500

Hire purchase contracts

-

32,509

Other creditors

-

22,678

-

62,687

Amounts falling due in more than five years:

Repayable by instalments

Hire purchase

-

(11,751

)

8.

LOANS

An analysis of the maturity of loans is given below:

2025

2024

£

£

Amounts falling due within one year or on demand:

Bank loans

7,500

10,000

Amounts falling due between one and two years:

Bank loans - 1-2 years

-

7,500

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

20,100

Ordinary

£1

20,100

20,100

10.	RELATED PARTY DISCLOSURES

The Company's related parties, the nature of the relationship and the extent of the transactions with them are summarised below:

2025

2024

£

£

Amounts owed by/(to) T F Suleman (Director)

46,682

18,515

Amounts owed by/(to) FTA Venture Limited, a connected company

330,495

330,495

Amounts owed by/(to) LDT Homes Limited, a connected company

350,000

350,000

Amounts owed by/(to) LDT Real Estate Limited, a connected company

833,000

833,000

The director's loan was fully repaid on the 26th September 2025.

Connected Undertakings:

A company having the same or predominantly the same shareholders and or Board of Directors but which neither is a parent, subsidiary, fellow subsidiary nor associated company.

11.	ULTIMATE CONTROLLING PARTY

The controlling party is T F Suleman.