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Registered number: 14324026 F&S LANDMARK LTD UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 31 AUGUST 2025
F&S LANDMARK LTD REGISTERED NUMBER: 14324026 BALANCE SHEET AS AT 31 AUGUST 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 4 |  | 16,736 |  | 33,201
Investment properties | 5 |  | 14,027,889 |  | 14,027,889
|  |  | 14,044,625 |  | 14,061,090
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 6 | 116,498 |  | 48,134 |
Cash at bank and in hand | 7 | 136,956 |  | 42,803 |
|  | 253,454 |  | 90,937 |
Creditors: amounts falling due within one year | 8 | (6,028,306) |  | (9,924,282) |
Net current liabilities |  |  | (5,774,852) |  | (9,833,345)
Total assets less current liabilities |  |  | 8,269,773 |  | 4,227,745
Creditors: amounts falling due after more than one year | 9 |  | (8,000,000) |  | (4,000,000)
Net assets |  |  | 269,773 |  | 227,745
Capital and reserves |  |  |  |  |
Called up share capital | 11 |  | 100 |  | 100
Profit and loss account |  |  | 269,673 |  | 227,645
|  |  | 269,773 |  | 227,745
Page 1
F&S LANDMARK LTD REGISTERED NUMBER: 14324026 BALANCE SHEET (CONTINUED) AS AT 31 AUGUST 2025 The director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006. The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements. The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities. The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf by:
................................................ Ting Hung MA
Director
Date: 6 March 2026
The notes on pages 3 to 8 form part of these financial statements. Page 2
F&S LANDMARK LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025
1. | General information
F&S Landmark Ltd is a private company limited by shares registered in England and Wales. The address of the Company's registered office is 124 Finchley Road, London, United Kingdom, NW3 5JS. 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 | Revenue
Revenue comprises turnover recognised by the Company in respect of rental income receivable during the year with amounts recognised in accordance with the underlying contractual arrangement on a straight line basis over the term of occupancy and is measured at the fair value of the consideration receivable.
| 2.3 | Interest income
Interest income is recognised in profit or loss using the effective interest method.
| 2.4 | Finance costs
Finance costs are charged to profit or loss 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.
| 2.5 | Borrowing costs
All borrowing costs are recognised in profit or loss in the year in which they are incurred.
| 2.6 | Taxation
Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively. The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income. Page 3
F&S LANDMARK LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025 2.Accounting policies (continued)
| 2.7 | Tangible fixed assets
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method. Depreciation is provided on the following basis:
|  |  |  | Fixtures and fittings | - | 25% |
The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.
| 2.8 | Investment properties
Investment properties are initially recognised at cost which includes purchase cost and any directly attributable expenditure. After initial recognition, investment properties are carried at fair value derived from current market rent and investment property yields for comparable real estate; adjusted, where considered necessary, for differences in either the nature, location and/or condition of the specific real estate asset. No depreciation is provided against investment properties with changes in fair value recognised through profit or loss. In accordance with Financial Reporting Standard 102, the fair value assessment is conducted annually by the director or by qualifed external valuers.
| 2.9 | Debtors
Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.
| 2.10 | Cash and cash equivalents
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.
| 2.11 | Creditors
Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method. Page 4
F&S LANDMARK LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025
3. | Employees
| The average monthly number of employees, including directors, during the year was 1 (2024 - 1).
4. | Tangible fixed assets
|  | Fixtures and fittings
|  | £
| Cost or valuation |
| At 1 September 2024 | 65,860
| At 31 August 2025 | 65,860
| Depreciation |
| At 1 September 2024 | 32,659
| Charge for the year | 16,465
| At 31 August 2025 | 49,124
| Net book value |
| At 31 August 2025 | 16,736
| At 31 August 2024 | 33,201
5. | Investment properties
|  | Leasehold properties
|  | £
| Valuation |
| At 1 September 2024 | 14,027,889
| At 31 August 2025 | 14,027,889
The 2025 valuations were made by director, on an open market value for existing use basis. The director consider that there has been no change in fair value during the year.
Page 5
F&S LANDMARK LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025
6. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Other debtors | 83,443 | 13,852
| Prepayments | 33,055 | 34,282
|  | 116,498 | 48,134
7. | Cash and cash equivalents
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Cash at bank and in hand | 136,956 | 42,803
|  | 136,956 | 42,803
8. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade creditors | - | 43,963
| Corporation tax | 989 | 66,367
| Other creditors | 5,886,264 | 9,749,740
| Accruals and deferred income | 141,053 | 64,212
|  | 6,028,306 | 9,924,282
Page 6
F&S LANDMARK LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025
9. | Creditors: Amounts falling due after more than one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Bank loans | 4,000,000 | -
| Other loans | 4,000,000 | 4,000,000
|  | 8,000,000 | 4,000,000
| The company has received a loan of £4,000,000 from the director, Mr. Ting Hung MA. The loan is subject to an interest rate of 4% per annum, and have no fixed repayment terms.
10. | Loans
| Analysis of the maturity of loans is given below:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Amounts falling due 2-5 years |  |
| Bank loans | 4,000,000 | -
| Other loans | 4,000,000 | 4,000,000
|  | 8,000,000 | 4,000,000
Page 7
F&S LANDMARK LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025
11. | Share capital
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
|  | Allotted, called up and fully paid |  |
|  | 100 (2024 - 100) Ordinary shares of £1.00 each | 100 | 100
12. | Related party transactions
| Included in other creditors due within one year is an amount of £5,886,264 (2024: £9,695,970) owed to director, Mr. Ting Hung MA. This loan is interest-free, unsecured and repayable on demand.
13. | Controlling party
The ultimate controlling party at the year end was Mr Ting Hung MA.
Page 8