Landmark Commercial Properties Limited

Registered number

07607768

Unaudited Filleted Accounts

30 September 2025

Landmark Commercial Properties Limited
Registered number:		07607768
Balance Sheet
as at 30 September 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	3		4,400,965			4,401,805

Current assets
Debtors	4	812,719			259,892
Cash at bank and in hand		84,010			198,503
		896,729			458,395

Creditors: amounts falling due within one year	5	(162,996)			(794,749)

Net current assets/(liabilities)			733,733			(336,354)

Total assets less current liabilities			5,134,698			4,065,451

Creditors: amounts falling due after more than one year	6		(2,831,051)			(1,785,893)

Provisions for liabilities			(551,043)			(551,043)


Net assets			1,752,604			1,728,515

Capital and reserves
Called up share capital			100			100
Revaluation reserve	7		1,654,260			1,654,260
Profit and loss account			98,244			74,155

Shareholders' funds			1,752,604			1,728,515

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




Jon Polledri
Director
Approved by the board on 12 November 2025

Landmark Commercial Properties Limited
Notes to the Accounts
for the year ended 30 September 2025


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Turnover
	Turnover represents rents receivable during the year net of value added tax.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Plant and machinery	25% reducing balance

	Investment Property
	Investment property, which is property held to earn rentals and / or capital appreciation, is initially recorded at cost which includes the purchase cost and any directly attributable expenditure. Subsequently it is measured at fair value at the reporting date. The surplus or deficit on revaluation is recognised in the profit and loss account.

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.


2	Employees			2025		2024
Number					Number

	Average number of persons employed by the company			0		0


3	Tangible fixed assets
		Land and buildings		Plant and machinery etc		Total
£			£		£
	Cost
	At 1 October 2024	4,400,000		41,174		4,441,174
	At 30 September 2025	4,400,000		41,174		4,441,174

	Depreciation
	At 1 October 2024	-		39,369		39,369
	Charge for the year	-		840		840
	At 30 September 2025	-		40,209		40,209

	Net book value
	At 30 September 2025	4,400,000		965		4,400,965
	At 30 September 2024	4,400,000		1,805		4,401,805


	Freehold land and buildings:			2025		2024
£					£
	Historical cost			2,195,827		2,195,827
	Cumulative depreciation based on historical cost			-		-
				2,195,827		2,195,827

	The directors are of the opinion that the market value of freehold land and buildings is fairly reflected in the accounts.
4	Debtors			2025		2024
£					£

	Trade debtors			-		7,391
	Amounts owed by group undertakings and undertakings in which the company has a participating interest			800,679		220,000
	Other debtors			12,040		32,501
				812,719		259,892


5	Creditors: amounts falling due within one year			2025		2024
£					£

	Trade creditors			5,877		3,305
	Amounts owed to group undertakings and undertakings in which the company has a participating interest			-		553,406
	Taxation and social security costs			59,608		62,432
	Other creditors			97,511		175,606
				162,996		794,749


6	Creditors: amounts falling due after one year			2025		2024
£					£

	Amounts owed to group undertakings and undertakings in which the company has a participating interest			2,331,051		1,285,893
	Other creditors			500,000		500,000
				2,831,051		1,785,893


7	Revaluation reserve			2025		2024
£					£

	At 1 October 2024			1,654,260		2,878,880
	Loss on revaluation of land and buildings			-		(1,350,000)
	Deferred taxation arising on the revaluation of land and buildings			-		125,380

	At 30 September 2025			1,654,260		1,654,260


8	Controlling party

	The company is a wholly owned subsidiary of Lee Valley Estates Limited whose registered office is Leytonstone House, Hanbury Drive, Leytonstone, London, E11 1GA.


9	Other information

	Landmark Commercial Properties Limited is a private company limited by shares and incorporated in England. Its registered office is:
	87 Firs Park Avenue
	Winchmore Hill
	London