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Registration number: 02804997

Land Design Studio Limited
Annual Report and Unaudited Financial Statements
Pages for filing with the Registrar
for the Year Ended 31 July 2025

Land Design Studio Limited

Contents

Company Information | 1
Accountants' Report | 2
Balance Sheet | 3 to 4
Statement of Changes in Equity | 5
Notes to the Unaudited Financial Statements | 6 to 12

Land Design Studio Limited

Company Information

Directors | Mr P Higgins Mrs S Higgins

Company secretary | Mrs S Higgins

Registered office | 5 Spring Grove Road Richmond Surrey United Kingdom TW10 6EH

Accountants | Oxlade & Bond Limited Chartered Certified AccountantsUnit 14, Riduna Park Station Road Melton Woodbridge Suffolk IP12 1QT

Chartered Certified Accountants' Report to the Board of Directors on the Preparation of the Unaudited Statutory Accounts of
Land Design Studio Limited
for the Year Ended 31 July 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Land Design Studio Limited for the year ended 31 July 2025 as set out on pages 3 to 12 from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at
http://www.accaglobal.com/gb/en/member/professional-standards/rules-standards/acca-rulebook.html.

This report is made solely to the Board of Directors of Land Design Studio Limited, as a body, in accordance with the terms of our engagement letter dated 17 March 2025. Our work has been undertaken solely to prepare for your approval the accounts of Land Design Studio Limited and state those matters that we have agreed to state to the Board of Directors of Land Design Studio Limited, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Land Design Studio Limited and its Board of Directors as a body for our work or for this report.

It is your duty to ensure that Land Design Studio Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and loss of Land Design Studio Limited. You consider that Land Design Studio Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the accounts of Land Design Studio Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.

......................................
Oxlade & Bond Limited
Chartered Certified Accountants
Unit 14, Riduna Park
Station Road
Melton
Woodbridge
Suffolk
IP12 1QT

31 March 2026

Land Design Studio Limited

(Registration number: 02804997)
Balance Sheet as at 31 July 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Intangible assets | 4 | 2 | 2
Tangible assets | 5 | 27,675 | 32,571
|  | 27,677 | 32,573
Current assets |  |  |
Debtors | 6 | 334 | 334
Cash at bank and in hand |  | 33,323 | 50,571
|  | 33,657 | 50,905
Creditors: Amounts falling due within one year | 7 | (39,618) | (39,831)
Net current (liabilities)/assets |  | (5,961) | 11,074
Total assets less current liabilities |  | 21,716 | 43,647
Provisions for liabilities (deferred taxation) |  | (1,335) | (2,010)
Net assets |  | 20,381 | 41,637
Capital and reserves |  |  |
Called up share capital |  | 600 | 600
Capital redemption reserve |  | 300 | 300
Profit and loss account |  | 19,481 | 40,737
Total equity |  | 20,381 | 41,637

Land Design Studio Limited

(Registration number: 02804997)
Balance Sheet as at 31 July 2025

For the financial year ending 31 July 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 accounts for the year in question in accordance with section 476; and
• | The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 31 March 2026 and signed on its behalf by:

......................................... Mr P Higgins Director

Land Design Studio Limited

Statement of Changes in Equity for the Year Ended 31 July 2025

| Called up share capital £ | Capital redemption reserve £ | Profit and loss account £ | Total equity £
At 1 August 2024 | 600 | 300 | 40,737 | 41,637
Loss for the year | - | - | (21,256) | (21,256)
Total comprehensive income | - | - | (21,256) | (21,256)
At 31 July 2025 | 600 | 300 | 19,481 | 20,381

| Called up share capital £ | Capital redemption reserve £ | Profit and loss account £ | Total equity £
At 1 August 2023 | 600 | 300 | 104,857 | 105,757
Loss for the year | - | - | (30,120) | (30,120)
Total comprehensive income | - | - | (30,120) | (30,120)
Dividends | - | - | (34,000) | (34,000)
At 31 July 2024 | 600 | 300 | 40,737 | 41,637

Land Design Studio Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 July 2025

1 | General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
5 Spring Grove Road
Richmond
Surrey
TW10 6EH
United Kingdom

The principal place of business is:
5 Spring Grove Road
Richmond
Surrey
TW10 6EH
United Kingdom

These financial statements were authorised for issue by the Board on 31 March 2026.

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

The financial statements are prepared in £ sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.
The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Foreign currency transactions and balances

Transactions in foreign currencies are recorded at the exchange rate ruling at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are retranslated at the closing rates at the balance sheet date. All exchange differences are included in the profit and loss account.

Land Design Studio Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 July 2025

Tax

The tax expense for the period comprises corporation tax and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current corporation tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.
The company has no corporation tax liability for the 2025 year due to trading losses. These losses will carry forward to offset against future taxable profits of the company.

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.
Unrelieved tax losses and other deferred tax assets are recognised when 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.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets over their estimated useful lives, as follows:

Asset class | Depreciation method and rate
Computer and office equipment | 25% reducing balance basis
Garden office building | write off costs over 25 years

Goodwill

Goodwill arising on the acquisition of an entity represents the excess of the cost of acquisition over the company’s interest in the net fair value of the identifiable assets, liabilities and contingent liabilities of the entity recognised at the date of acquisition. Goodwill is initially recognised as an asset at cost and is subsequently measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is held in the currency of the acquired entity and revalued to the closing rate at each reporting period date. Goodwill is amortised over its useful life, which shall not exceed ten years if a reliable estimate of the useful life cannot be made.
The cost of intangibles includes the acquisition of goodwill from a business previously carried on by the company's directors. The goodwill acquired was fully amortised at the year end.

Development costs

During the 2003 year the company developed a new product and brand identity. The costs incurred in connection with this development were capitalised as an intangible fixed asset.
These intangible fixed assets have been fully amortised at the year end.

Land Design Studio Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 July 2025

Amortisation

Amortisation is provided on intangible assets so as to write off the cost, less any estimated residual value, over their useful life as follows:

Asset class | Amortisation method and rate
Goodwill | write off over expected useful life of 10 years
Development costs | write off over expected useful life of 10 years

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for services performed in the ordinary course of business.
Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.
Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

Land Design Studio Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 July 2025

Financial instruments

The Company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in non-puttable ordinary shares.
Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found an impairment loss is recognised in the profit and loss.
Financial assets and liabilities are offset and the net amount reported in the Balance Sheet when there is an 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.

3 | Staff numbers

The average number of persons employed by the company (including directors) during the year, was 3 (2024 - 3).

Land Design Studio Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 July 2025

4 | Intangible assets

| Goodwill £ | Development costs £ | Total £
Cost
At 1 August 2024 | 75,000 | 62,041 | 137,041
At 31 July 2025 | 75,000 | 62,041 | 137,041
Amortisation
At 1 August 2024 | 74,999 | 62,040 | 137,039
At 31 July 2025 | 74,999 | 62,040 | 137,039
Carrying amount
At 31 July 2025 | 1 | 1 | 2
At 31 July 2024 | 1 | 1 | 2

5 | Tangible assets

| Garden office building £ | Computer & office equipment £ | Total £
Cost
At 1 August 2024 | 33,481 | 30,310 | 63,791
Disposals | - | (3,475) | (3,475)
At 31 July 2025 | 33,481 | 26,835 | 60,316
Depreciation
At 1 August 2024 | 11,486 | 19,734 | 31,220
Charge for the year | 1,338 | 2,338 | 3,676
Eliminated on disposal | - | (2,255) | (2,255)
At 31 July 2025 | 12,824 | 19,817 | 32,641
Carrying amount
At 31 July 2025 | 20,657 | 7,018 | 27,675
At 31 July 2024 | 21,995 | 10,576 | 32,571

Land Design Studio Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 July 2025

6 | Debtors

| 2025 £ | 2024 £
Other debtors | 334 | 334
| 334 | 334

7 | Creditors

Creditors: amounts falling due within one year

| 2025 £ | 2024 £
Due within one year |  |
Taxation and social security | 4,986 | 4,789
Accruals and deferred income | 2,295 | 2,295
Other creditors | 32,337 | 32,747
| 39,618 | 39,831

8 | Reserves

The profit and loss reserves of the company are fully distributable.

9 | Dividends

|  | 2025 |  | 2024
|  | £ |  | £
Interim dividend of £Nil (2024 - £56.67) per ordinary share |  | - |  | 34,000

Land Design Studio Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 July 2025

10 | Related party transactions

Other transactions with directors

Included in other creditors due to be repaid within one year is an amount of £303 (2024 £712) owed to the directors. This is in respect of the expenses incurred on behalf of the company by the directors and no interest has been charged to the company in respect of this loan.