Company registration number 13550335 (England and Wales)
LANDMARK CE HOLDINGS LIMITED
ANNUAL REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2025
LANDMARK CE HOLDINGS LIMITED
COMPANY INFORMATION
Directors
Mr M Johnson
Mrs D Johnson
Company number
13550335
Registered office
Ground Floor Egerton House
68 Baker Street
Weybridge
Surrey
KT13 8AL
Auditor
Riches & Company
34 Anyards Road
Cobham
Surrey
KT11 2LA
LANDMARK CE HOLDINGS LIMITED
CONTENTS
Page
Strategic report
1 - 2
Directors' report
3
Directors' responsibilities statement
4
Independent auditor's report
5 - 7
Profit and loss account
8
Group statement of comprehensive income
9
Group balance sheet
10
Company balance sheet
11
Group statement of changes in equity
12
Company statement of changes in equity
13
Group statement of cash flows
14
Company statement of cash flows
15
Notes to the financial statements
16 - 30
LANDMARK CE HOLDINGS LIMITED
STRATEGIC REPORT
FOR THE YEAR ENDED 31 JULY 2025
- 1 -

The directors present the strategic report for the year ended 31 July 2025.

Landmark is a long-standing and established Civil Engineering and Construction business, operating in the South of England from facilities in Surrey. We operate across a range of sectors, delivering relatively small to large civil and construction projects through to major residential developments that have been undertaken for some of the UK’s premium developers and house builders.

We are passionate about delivering on our promises for both budget and dependable programme completion. This, in turn, has allowed Landmark to develop long term and successful relationships with customers of various scales.

Review of the business

The company's principal activity is the tendering for long term civil engineering and groundwork contracts from predominantly larger contractors. There have not been any significant changes in the company's principle activity in the year under review.

The company's principal financial instruments are comprise d of bank balances, bank overdrafts, trade creditors, other debtors and other creditors.

In respect of bank balances the liquidity risk is managed by maintaining a balance between continuity of funding and flexibility through use of overdrafts at floating rates of interest.

Group Trading performance

The group has delivered £58,031,698 sales and a profit before tax of £1,520,215.

The group balance sheet at the year end has net assets of £5,281,020, a n d £3,564,885 in cash.

The gross profit margin has remained the same during the year from 8.75% to 8.51% which is down to strong cost controls.

The cost of materials and supply chain issues had an impact during the year but strong cost control policies and continuing to maintain a strong pipeline of new business and minimised the impact on the group.

Group Strategy

Our vision: To provide high-quality workmanship, delivering projects of ranging sizes to both program and budget for our clients.

The Senior Leadership Team has a wealth of experience and is focused on growth through great people, repeatedly delivering great service, at scale, and achieving great results for our customers, our people and our business.

Growth will be achieved by continuing to deliver a high level of workmanship and ensuring that we deliver to our customers and continue to build on the strong relationships which we have in the industry.

LANDMARK CE HOLDINGS LIMITED
STRATEGIC REPORT (CONTINUED)
FOR THE YEAR ENDED 31 JULY 2025
- 2 -
Principal risks and uncertainties

The principal risks associated with the business are the standard commercial risks associated with the industry and economic climate in which we operate. Some of the more specific risks are:

The c ompany work on and delivers projects which require continuous monitoring and management of health and safety risks.

Failure to deliver projects in line with customer expectations and required specifications, on time and on budget and minimize the risk of increased costs, delay and related damages and defect liabilities.

Funding - w e maintain tight control over working capital and focus daily on cash collection, billing and work in progress.

Availability of materials p arts and material have suffered increasing lead times. We main close relationships with our principal and regular supplies to ensure we secure prioritized support whenever possible.

On behalf of the board

Mr M Johnson
Director
11 May 2026
LANDMARK CE HOLDINGS LIMITED
DIRECTORS' REPORT
FOR THE YEAR ENDED 31 JULY 2025
- 3 -

The directors present their annual report and financial statements for the year ended 31 July 2025.

Principal activities

The principal activity of the group continued to be that of civil engineering contractors.

Results and dividends

The results for the year are set out on page 8.

No ordinary dividends were paid. The directors do not recommend payment of a further dividend.

Directors

The directors who held office during the year and up to the date of signature of the financial statements were as follows:

Mr M Johnson
Mrs D Johnson
Statement of disclosure to auditor

So far as each person who was a director at the date of approving this report is aware, there is no relevant audit information of which the auditor of the company is unaware. Additionally, the directors individually have taken all the necessary steps that they ought to have taken as directors in order to make themselves aware of all relevant audit information and to establish that the auditor of the company is aware of that information.

On behalf of the board
Mr M Johnson
Director
11 May 2026
LANDMARK CE HOLDINGS LIMITED
DIRECTORS' RESPONSIBILITIES STATEMENT
FOR THE YEAR ENDED 31 JULY 2025
- 4 -

The directors are responsible for preparing the annual report and the financial statements in accordance with applicable law and regulations.

United Kingdom company law requires the directors to prepare financial statements for each financial year. Under that law, the directors have elected to prepare the group and parent company financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law, the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the group and parent company, and of the profit or loss of the group for that period.

In preparing these financial statements, the directors are required to:

- select suitable accounting policies and then apply them consistently;

- make judgements and accounting estimates that are reasonable and prudent;

- state whether applicable U nited K ingdom Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements; and

- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the group and parent company will continue in business.

The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the group’s and parent company’s transactions and disclose with reasonable accuracy at any time the financial position of the group and parent company, and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the group and parent company, and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

LANDMARK CE HOLDINGS LIMITED
INDEPENDENT AUDITOR'S REPORT
TO THE MEMBERS OF LANDMARK CE HOLDINGS LIMITED
- 5 -
Opinion

We have audited the financial statements of Landmark CE Holdings Limited (the 'parent company') and its subsidiaries (the 'group') for the year ended 31 July 2025 which comprise the group profit and loss account, the group statement of comprehensive income, the group balance sheet, the company balance sheet, the group statement of changes in equity, the company statement of changes in equity, the group statement of cash flows, the company statement of cash flows and notes to the financial statements, including significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice).

In our opinion the financial statements:

- give a true and fair view of the state of the group's and the parent company's affairs as at 31 July 2025 and of the group's profit for the year then ended;

- have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and

- have been prepared in accordance with the requirements of the Companies Act 2006.

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor's responsibilities for the audit of the financial statements section of our report. We are independent of the group and parent company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC’s Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern

In auditing the financial statements, we have concluded that the directors' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the group's and parent company's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

Our responsibilities and the responsibilities of the directors with respect to going concern are described in the relevant sections of this report.

Other information

The other information comprises the information included in the annual report other than the financial statements and our auditor's report thereon. The directors are responsible for the other information contained within the annual report. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon. Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the course of the audit, or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.

We have nothing to report in this regard.

Opinions on other matters prescribed by the Companies Act 2006

In our opinion, based on the work undertaken in the course of our audit:

- T he information given in the strategic report and the directors' r eport for the financial year for which the financial statements are prepared is consistent with the financial statements; and

- The strategic report and the directors' report have been prepared in accordance with applicable legal requirements.

LANDMARK CE HOLDINGS LIMITED
INDEPENDENT AUDITOR'S REPORT (CONTINUED)
TO THE MEMBERS OF LANDMARK CE HOLDINGS LIMITED
- 6 -
Matters on which we are required to report by exception

In the light of the knowledge and understanding of the group and the parent company and their environment obtained in the course of the audit, we have not identifie d material misstatements in the strategic report or the directors' r eport.

We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 requires us to report to you if, in our opinion:

- adequate accounting records have not been kept by the parent company, or returns adequate for our audit have not been received from branches not visited by us; or

- the parent company financial statements are not in agreement with the accounting records and returns; or

- certain disclosures of directors' remuneration specified by law are not made; or

- we have not received all the information and explanations we require for our audit.

Responsibilities of directors

As explained more fully in the directors' r esponsibilities s tatement, the directors are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the directors determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error. In preparing the financial statements, the directors are responsible for assessing the group's and parent company's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the directors either intend to liquidate the group or parent company or to cease operations, or have no realistic alternative but to do so.

Auditor's responsibilities for the audit of the financial statements

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes our opinion. Reasonable assurance is a high level of assurance but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

LANDMARK CE HOLDINGS LIMITED
INDEPENDENT AUDITOR'S REPORT (CONTINUED)
TO THE MEMBERS OF LANDMARK CE HOLDINGS LIMITED
- 7 -

The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:

As part of our planning process:

-We enquired of management the systems and controls the company has in place, the areas of the financial statements that are

mostly susceptible to the risk of irregularities and fraud, and whether there was any known, suspected or alleged fraud.

- We obtained an understanding of the legal and regulatory frameworks applicable to the company. We determined that the

following were most relevant: FRS 102, Companies Act 2006, health and safety and employment law.

- We considered the incentives and opportunities that exist in the company, including the extent of management bias, which present

a potential for irregularities and fraud to be perpetuated, and tailored our risk assessment accordingly.

- Using our knowledge of the company, together with the discussions held with the company at the planning stage, we formed a

conclusion on the risk of misstatement due to irregularities including fraud and tailored our procedures according to this risk

assessment.

The key procedures we undertook to detect irregularities including fraud during the course of the audit included:

- Identifying and testing journal entries and the overall accounting records, in particular those that were significant and unusual.

- Reviewing the financial statement disclosures and determining whether accounting policies have been appropriately applied.

- Assessing the extent of compliance, or lack of, with the relevant laws and regulations.

- Testing key revenue lines, in particular cut-off, for evidence of management bias.

- Obtaining third-party confirmation of material bank and loan balances.

- Documenting and verifying all significant related party balances and transactions.

- Reviewing documentation for irregularities including fraud.

Owing to the inherent limitations of an audit, there is an unavoidable risk that we may not have detected some

material misstatements in the financial statements even though we have properly planned and performed our

audit in accordance with auditing standards. The primary responsibility for the prevention and detection of

irregularities and fraud rests with the directors of the entity.

A further description of our responsibilities is available on the Financial Reporting Council’s website at: https://www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor's report.

Use of our report

This report is made solely to the parent company’s members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the parent company’s members those matters we are required to state to them in an auditor's report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the parent company and the parent company’s members as a body, for our audit work, for this report, or for the opinions we have formed.

Richard Bolton (Senior Statutory Auditor)
For and on behalf of Riches & Company, Statutory Auditor
Chartered Accountants
34 Anyards Road
Cobham
Surrey
KT11 2LA
11 May 2026
LANDMARK CE HOLDINGS LIMITED
GROUP PROFIT AND LOSS ACCOUNT
FOR THE YEAR ENDED 31 JULY 2025
- 8 -
2025
2024
Notes
£
£
Turnover
3
58,031,698
58,055,518
Cost of sales
(53,091,789)
(52,976,628)
Gross profit
4,939,909
5,078,890
Administrative expenses
(3,558,746)
(3,272,341)
Other operating income
400
-
0
Operating profit
4
1,381,563
1,806,549
Interest receivable and similar income
7
191,168
1,834
Interest payable and similar expenses
8
(52,516)
(41,703)
Profit before taxation
1,520,215
1,766,680
Tax on profit
9
(448,340)
(415,221)
Profit for the financial year
1,071,875
1,351,459
Profit for the financial year is all attributable to the owners of the parent company.
LANDMARK CE HOLDINGS LIMITED
GROUP STATEMENT OF COMPREHENSIVE INCOME
FOR THE YEAR ENDED 31 JULY 2025
- 9 -
2025
2024
£
£
Profit for the year
1,071,875
1,351,459
Other comprehensive income
-
-
Total comprehensive income for the year
1,071,875
1,351,459
Total comprehensive income for the year is all attributable to the owners of the parent company.
LANDMARK CE HOLDINGS LIMITED
GROUP BALANCE SHEET
AS AT
31 JULY 2025
31 July 2025
- 10 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
10
912,435
955,832
912,435
955,832
Current assets
Stocks
13
65,031
458,755
Debtors
14
11,748,290
15,281,238
Investments
15
13,618
13,618
Cash at bank and in hand
3,564,885
2,885,219
15,391,824
18,638,830
Creditors: amounts falling due within one year
16
(11,023,239)
(14,214,240)
Net current assets
4,368,585
4,424,590
Total assets less current liabilities
5,281,020
5,380,422
Creditors: amounts falling due after more than one year
17
(187,913)
(245,521)
Provisions for liabilities
Deferred tax liability
20
173,382
166,624
(173,382)
(166,624)
Net assets
4,919,725
4,968,277
Capital and reserves
Called up share capital
22
30
30
Profit and loss reserves
4,919,695
4,968,247
Total equity
4,919,725
4,968,277

These financial statements have been prepared in accordance with the provisions relating to medium-sized groups.

The financial statements were approved by the board of directors and authorised for issue on 11 May 2026 and are signed on its behalf by:
11 May 2026
Mr M Johnson
Director
Company registration number 13550335 (England and Wales)
LANDMARK CE HOLDINGS LIMITED
COMPANY BALANCE SHEET
AS AT 31 JULY 2025
31 July 2025
- 11 -
2025
2024
Notes
£
£
£
£
Fixed assets
Investments
11
20
20
Current assets
Debtors
14
30
30
Creditors: amounts falling due within one year
16
(20)
(20)
Net current assets
10
10
Net assets
30
30
Capital and reserves
Called up share capital
22
30
30

As permitted by section 408 of the Companies Act 2006, the c ompany has not presented its own profit and loss account and related notes. The c ompany’s profit for the year was £1,120,427 (2024 - £949,102 profit).

These financial statements have been prepared in accordance with the provisions relating to medium-sized companies.

The financial statements were approved by the board of directors and authorised for issue on 11 May 2026 and are signed on its behalf by:
11 May 2026
Mr M Johnson
Director
Company registration number 13550335 (England and Wales)
LANDMARK CE HOLDINGS LIMITED
GROUP STATEMENT OF CHANGES IN EQUITY
FOR THE YEAR ENDED 31 JULY 2025
- 12 -
Share capital
Profit and loss reserves
Total
Notes
£
£
£
Balance at 1 August 2023
30
4,565,890
4,565,920
Year ended 31 July 2024:
Profit and total comprehensive income
-
1,351,459
1,351,459
Contribution to EOT
-
(949,102)
(949,102)
Balance at 31 July 2024
30
4,968,247
4,968,277
Year ended 31 July 2025:
Profit and total comprehensive income
-
1,071,875
1,071,875
Contribution to EOT
-
(1,120,427)
(1,120,427)
Balance at 31 July 2025
30
4,919,695
4,919,725
LANDMARK CE HOLDINGS LIMITED
COMPANY STATEMENT OF CHANGES IN EQUITY
FOR THE YEAR ENDED 31 JULY 2025
- 13 -
Share capital
Profit and loss reserves
Total
Notes
£
£
£
Balance at 1 August 2023
30
-
0
30
Year ended 31 July 2024:
Profit and total comprehensive income for the year
-
949,102
949,102
Contribution to EOT
-
(949,102)
(949,102)
Balance at 31 July 2024
30
-
0
30
Year ended 31 July 2025:
Profit and total comprehensive income
-
1,120,427
1,120,427
Contribution to EOT
-
(1,120,427)
(1,120,427)
Balance at 31 July 2025
30
-
0
30
LANDMARK CE HOLDINGS LIMITED
GROUP STATEMENT OF CASH FLOWS
FOR THE YEAR ENDED 31 JULY 2025
- 14 -
2025
2024
Notes
£
£
£
£
Cash flows from operating activities
Cash generated from operations
25
2,478,660
991,571
Interest paid
(52,516)
(41,703)
Income taxes paid
(469,499)
(25,143)
Net cash inflow from operating activities
1,956,645
924,725
Investing activities
Purchase of tangible fixed assets
(263,936)
(469,252)
Proceeds from disposal of tangible fixed assets
22,615
29,008
Repayment of loans
4,085
(4,085)
Interest received
191,168
1,834
Net cash used in investing activities
(46,068)
(442,495)
Financing activities
Payment of finance leases obligations
(110,484)
63,820
Contributions to EOT
(1,120,427)
(949,102)
Net cash used in financing activities
(1,230,911)
(885,282)
Net increase/(decrease) in cash and cash equivalents
679,666
(403,052)
Cash and cash equivalents at beginning of year
2,885,219
3,288,271
Cash and cash equivalents at end of year
3,564,885
2,885,219
LANDMARK CE HOLDINGS LIMITED
COMPANY STATEMENT OF CASH FLOWS
FOR THE YEAR ENDED 31 JULY 2025
- 15 -
2025
2024
Notes
£
£
£
£
Cash flows from operating activities
Investing activities
Dividends received
1,120,427
949,102
Net cash generated from investing activities
1,120,427
949,102
Financing activities
Contribution to EOT
(1,120,427)
(949,102)
Net cash used in financing activities
(1,120,427)
(949,102)
Net increase in cash and cash equivalents
-
-
Cash and cash equivalents at beginning of year
-
0
-
0
Cash and cash equivalents at end of year
-
0
-
0
LANDMARK CE HOLDINGS LIMITED
NOTES TO THE GROUP FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2025
- 16 -
1
Accounting policies
Company information

Landmark CE Holdings Limited (“the company”) is a private limited company domiciled and incorporated in England and Wales. The registered office is Ground Floor Egerton House, 68 Baker Street, Weybridge, Surrey, KT13 8AL.

The group consists of Landmark CE Holdings Limited and all of its subsidiaries.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006.

The preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgement in applying the company's accounting policies.

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

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Basis of consolidation

The consolidated group financial statements consist of the financial statements of the parent company Landmark CE Holdings Limited together with all entities controlled by the parent company (its subsidiaries) and the group’s share of its interests in joint ventures and associates.

All financial statements are made up to 31 July 2025. Where necessary, adjustments are made to the financial statements of subsidiaries to bring the accounting policies used into line with those used by other members of the g roup.

All intra-group transactions, balances and unrealised gains on transactions between group companies are eliminated on consolidation. Unrealised losses are also eliminated unless the transaction provides evidence of an impairment of the asset transferred.

Subsidiaries are consolidated in the group’s financial statements from the date that control commences until the date that control ceases.

1.3
Going concern

A t the time of approving the financial statements, t he directors have a reasonable expectation that the group and parent company ha ve adequate resources to continue in operational existence for the foreseeable future. Thus t he directors continue to adopt the going concern basis of accounting in preparing the financial statements.

LANDMARK CE HOLDINGS LIMITED
NOTES TO THE GROUP FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JULY 2025
1
Accounting policies
(Continued)
- 17 -
1.4
Turnover

Turnover arises from the increase in the value of work performed on contracts during the year. Where the outcome of a long-term contract can be estimated reliably and it is probable that the contract will be profitable, revenue is recognised by reference to the stage of completion of the contract activity at the balance sheet date.

A prudent level of profit attributable to the contract activity is taken up only if the final outcome of such contracts can be reliably assessed.

Also turnover arises from the provision of services which is stated after trade discounts, other sales taxes, and net of VAT.

1.5
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any 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 recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Plant and equipment
25% on reducing balance
Fixtures and fittings
10% on cost
Computers
25% & 33% on cost
Motor vehicles
25% on reducing balance

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.

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in the profit and loss account.

1.6
Fixed asset investments

Equity in vest ments are measured at fair value through profit or loss, except for those equity investments that are not publicly traded and whose fair value cannot otherwise be measured reliably, which are recognised at cost less impairment until a reliable measure of fair value becomes available.

I n the parent company financial statements, investments in subsidiaries, associates and jointly controlled entities are initially measured at cost and subsequently measured at cost less any accumulated impairment losses.

A subsidiary is an entity controlled by the group. Control is the power to govern the financial and operating policies of the entity so as to obtain benefits from its activities.

1.7
Impairment of fixed assets

At each reporting period end date, the group reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any). Where it is not possible to estimate the recoverable amount of an individual asset, the company estimates the recoverable amount of the cash-generating unit to which the asset belongs. The carrying amount of the investments accounted for using the equity method is tested for impairment as a single asset. Any goodwill included in the carrying amount of the investment is not tested separately for impairment.

LANDMARK CE HOLDINGS LIMITED
NOTES TO THE GROUP FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JULY 2025
1
Accounting policies
(Continued)
- 18 -

Recoverable amount is the higher of fair value less costs to sell and value in use. In assessing value in use, the estimated future cash flows are discounted to their present value using a pre-tax discount rate that reflects current market assessments of the time value of money and the risks specific to the asset for which the estimates of future cash flows have not been adjusted. If the recoverable amount of an asset (or cash-generating unit) is estimated to be less than its carrying amount, the carrying amount of the asset (or cash-generating unit) is reduced to its recoverable amount. An impairment loss is recognised immediately in profit or loss, unless the relevant asset is carried at a revalued amount, in which case the impairment loss is treated as a revaluation decrease.

Recognised impairment losses are reversed if, and only if, the reasons for the impairment loss have ceased to apply. Where an impairment loss subsequently reverses, the carrying amount of the asset (or cash-generating unit) is increased to the revised estimate of its recoverable amount, but so that the increased carrying amount does not exceed the carrying amount that would have been determined had no impairment loss been recognised for the asset (or cash-generating unit) in prior years. A reversal of an impairment loss is recognised immediately in profit or loss, unless the relevant asset is carried at a revalued amount, in which case the reversal of the impairment loss is treated as a revaluation increase.

1.8
Stocks

Long term work in progress is valued at cost, which includes the costs of direct materials, labour and subcontractors costs and profit according to the stage of completion, less any provision for any unknown or anticipated losses. Where the turnover is recognised in connection with long term work in progress, turnover represents a prudent estimate of the work conducted to the relevant stage of completion.

Payments received and receivable on account are deducted from long term work in progress.

At each reporting date, an assessment is made for impairment. Any excess of the carrying amount of stocks over its estimated selling price less costs to complete and sell is recognised as an impairment loss in profit or loss. Reversals of impairment losses are also recognised in profit or loss.

1.9
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 current liabilities.

LANDMARK CE HOLDINGS LIMITED
NOTES TO THE GROUP FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JULY 2025
1
Accounting policies
(Continued)
- 19 -
1.10
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 accounts receivable and payable, loans from banks and other third parties, loans to related parties and investments in non-puttable ordinary shares.

Debt instruments (other than those wholly repayable or receivable within one year), including loans and other accounts receivable and payable, are initially measured at the present value of the future cash flows and subsequently at amortised cost using the effective interest method. Debt instruments that are payable or receivable within one year, typically trade payables or receivables, are measured, initially and subsequently, at the undiscounted amount of the cash or other consideration, expected to be paid or received. However, if the arrangements of a short-term instrument constitute a financing transaction, like the payment of a trade debt deferred beyond normal business terms or financed at a rate of

interest that is not a market rate or in case of an out-right short-term loan not at market rate, the financial asset or liability is measured, initially, at the present value of the future cash flow discounted at a market rate of interest for a similar debt instrument and subsequently at amortised cost.

Financial assets that are measured at cost and amortised costs 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 account.

For financial assets measured at amortised costs, the impairment loss is measured as the difference between an asset's carrying amount and the present value of estimated cash flows discounted at the asset's original effective interest rate. If a financial asset has a variable interest rate, the discount rate for measuring any impairment loss is the current effective interest rate determined under the contract.

For financial assets measured at cost less impairment, the impairment loss is measured as the difference between as asset's carrying amount and best estimate, which is an approximation of the amount that the company would receive for the asset if it were to be sold at the balance sheet date.

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 a intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Financial assets measured at fair value, are valued at an open quoted market price in an active market.

Risks in relation to financial assets which are measured at fair value though the profit and loss account are managed by the company's directors and an external third party investment company.

Other financial assets

Other financial assets, including investments in equity instruments which are not subsidiaries, associates or joint ventures, are initially measured at fair value, which is normally the transaction price. Such assets are subsequently carried at fair value and the changes in fair value are recognised in profit or loss, except that investments in equity instruments that are not publicly traded and whose fair values cannot be measured reliably are measured at cost less impairment.

Debtors

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.

Cash

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours.

LANDMARK CE HOLDINGS LIMITED
NOTES TO THE GROUP FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JULY 2025
1
Accounting policies
(Continued)
- 20 -
Creditors

Creditors are measured at the transaction price. Other financial liabilities including loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

Derecognition of financial assets

Financial assets are derecognised only when the contractual rights to the cash flows from the asset expire or are settled, or when the group transfers the financial asset and substantially all the risks and rewards of ownership to another entity, or if some significant risks and rewards of ownership are retained but control of the asset has transferred to another party that is able to sell the asset in its entirety to an unrelated third party.

Derecognition of financial liabilities

Financial liabilities are derecognised when the group's contractual obligations expire or are discharged or cancelled.

1.11
Equity instruments

Equity instruments issued by the group are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the group.

1.12
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The group’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

Current or deferred taxation assets and liabilities are not discounted.

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

1.13
Retirement benefits

The company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the company pays fixed contributions into a separate entity. Once the contributions have been paid the company has no further payments obligations.

The contributions are recognised as an expenses in the profit and loss account when they fall due. Amounts not paid are shown in accruals as a liability in the balance sheet. The assets of the plan are held separately from the company in independently administered funds.

LANDMARK CE HOLDINGS LIMITED
NOTES TO THE GROUP FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JULY 2025
1
Accounting policies
(Continued)
- 21 -
1.14
Leases

Leases are classified as finance leases whenever the terms of the lease transfer substantially all the risks and rewards of ownership to the lessees. All other leases are classified as operating leases.

Assets held under finance leases are recognised as assets at the lower of the assets fair value at the date of inception and the present value of the minimum lease payments. The related liability is included in the balance sheet as a finance lease obligation. Lease payments are treated as consisting of capital and interest elements. The interest is charged to profit or loss so as to produce a constant periodic rate of interest on the remaining balance of the liability.

Rentals payable under operating leases, including any lease incentives received, are charged to profit or loss on a straight line basis over the term of the relevant lease except where another more systematic basis is more representative of the time pattern in which economic benefits from the lease d asset are consumed.

2
Judgements and key sources of estimation uncertainty

The preparation of these financial statements requires estimates and assumptions that affect the reported amounts of assets and liabilities and the disclosure of contingent assets and liabilities. Estimates and judgements are continually evaluated and are based on historical experience and expectations of future events believed to be reasonable.

Critical judgements

The following judgements (apart from those involving estimates) have had the most significant effect on amounts recognised in the financial statements.

Revenue recognition

The majority of quoted works have a term greater than one month. An assessment is made of the stage of completion at a period end, requiring an element of judgement.

Key sources of estimation uncertainty

The estimates and assumptions which have a significant risk of causing a material adjustment to the carrying amount of assets and liabilities are as follows.

Estimation of useful life

The charge in respect of periodic depreciation is derived after determining an estimate of an asset's expected useful life and the expected residual value at the end of its life. The useful lives of all assets are determined at the time the assets is acquired and reviewed at least annually for appropriateness. The lives are based on historical experience with similar assets as well as anticipation of future events, which may impact their life, such as changes in technology.

3
Turnover and other revenue
2025
2024
£
£
Turnover analysed by class of business
Sales of services
58,031,698
58,055,518
2025
2024
£
£
Other revenue
Interest income
191,168
1,834
LANDMARK CE HOLDINGS LIMITED
NOTES TO THE GROUP FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JULY 2025
- 22 -
4
Operating profit
2025
2024
£
£
Operating profit for the year is stated after charging/(crediting):
Fees payable to the group's auditor for the audit of the group's financial statements
16,600
13,500
Depreciation of tangible fixed assets
269,033
281,059
Loss/(profit) on disposal of tangible fixed assets
15,685
(11,003)
Operating lease charges
175,600
176,920
5
Employees

The average monthly number of persons (including directors) employed by the group and company during the year was:

Group
Company
2025
2024
2025
2024
Number
Number
Number
Number
Directors
6
9
2
2
Administration
11
8
-
-
Direct labour
35
40
-
-
Total
52
57
2
2

Their aggregate remuneration comprised:

Group
Company
2025
2024
2025
2024
£
£
£
£
Wages and salaries
1,407,148
1,040,077
-
0
-
0
Social security costs
168,391
127,749
-
-
Pension costs
174,703
195,247
-
0
-
0
1,750,242
1,363,073
-
0
-
0
6
Directors' remuneration
2025
2024
£
£
Remuneration for qualifying services
515,442
326,988
Company pension contributions to defined contribution schemes
25,065
12,000
540,507
338,988
LANDMARK CE HOLDINGS LIMITED
NOTES TO THE GROUP FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JULY 2025
6
Directors' remuneration
(Continued)
- 23 -
Remuneration disclosed above includes the following amounts paid to the highest paid director:
2025
2024
£
£
Remuneration for qualifying services
161,450
145,000
Company pension contributions to defined contribution schemes
12,000
12,000

The number of directors for whom retirement benefits are accruing under defined contribution schemes amounted to 3 (2024: 3).

7
Interest receivable and similar income
2025
2024
£
£
Interest income
Interest on bank deposits
191,168
1,834
2025
2024
Investment income includes the following:
£
£
Interest on financial assets not measured at fair value through profit or loss
191,168
1,834
8
Interest payable and similar expenses
2025
2024
£
£
Interest on financial liabilities measured at amortised cost:
Interest on bank overdrafts and loans
103
349
Other finance costs:
Interest on finance leases and hire purchase contracts
52,413
41,354
Total finance costs
52,516
41,703
9
Taxation
2025
2024
£
£
Current tax
UK corporation tax on profits for the current period
446,552
474,469
Adjustments in respect of prior periods
(4,970)
(112,295)
Total current tax
441,582
362,174
LANDMARK CE HOLDINGS LIMITED
NOTES TO THE GROUP FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JULY 2025
9
Taxation
2025
2024
£
£
(Continued)
- 24 -
Deferred tax
Origination and reversal of timing differences
6,758
53,047
Total tax charge
448,340
415,221

The main rate for corporation tax applicable to the group changed in the year from 19% to 25%.

The actual charge for the year can be reconciled to the expected charge for the year based on the profit or loss and the standard rate of tax as follows:

2025
2024
£
£
Profit before taxation
1,520,215
1,766,680
Expected tax charge based on the standard rate of corporation tax in the UK of 0% (2024: 25%)
-
441,670
Effects of:
Expenses that are not deductible in determining taxable profit
446,552
32,798
Adjustments in respect of prior years
(4,970)
(112,294)
Movement in deferred tax
6,758
53,047
Taxation charge in the financial statements
448,340
415,221
LANDMARK CE HOLDINGS LIMITED
NOTES TO THE GROUP FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JULY 2025
- 25 -
10
Tangible fixed assets
Group
Plant and equipment
Fixtures and fittings
Computers
Motor vehicles
Total
£
£
£
£
£
Cost
At 1 August 2024
27,540
1,145
55,358
1,606,070
1,690,113
Additions
-
0
-
0
11,886
252,050
263,936
Disposals
-
0
-
0
-
0
(58,589)
(58,589)
At 31 July 2025
27,540
1,145
67,244
1,799,531
1,895,460
Depreciation and impairment
At 1 August 2024
3,424
900
40,460
689,497
734,281
Depreciation charged in the year
6,029
123
10,119
252,762
269,033
Eliminated in respect of disposals
-
0
-
0
-
0
(20,289)
(20,289)
At 31 July 2025
9,453
1,023
50,579
921,970
983,025
Carrying amount
At 31 July 2025
18,087
122
16,665
877,561
912,435
At 31 July 2024
24,116
245
14,898
916,573
955,832
The company had no tangible fixed assets at 31 July 2025 or 31 July 2024.

Included within tangible fixed assets are assets held under finance leases or hire purchase contracts, as follows:

Group
Company
2025
2024
2025
2024
£
£
£
£
Motor vehicles
-
0
1,530,538
-
0
-
0
11
Fixed asset investments
Group
Company
2025
2024
2025
2024
Notes
£
£
£
£
Investments in subsidiaries
12
-
0
-
0
20
20
LANDMARK CE HOLDINGS LIMITED
NOTES TO THE GROUP FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JULY 2025
11
Fixed asset investments
(Continued)
- 26 -
Movements in fixed asset investments
Company
Shares in subsidiaries
£
Cost or valuation
At 1 August 2024 and 31 July 2025
20
Carrying amount
At 31 July 2025
20
At 31 July 2024
20
12
Subsidiaries

Details of the company's subsidiaries at 31 July 2025 are as follows:

Name of undertaking
Registered office
Class of
% Held
shares held
Direct
Landmark Civil Engineering Limited
Ground Floor, Egerton House, 68 Baker Street, Weybridge, Surrey, KT13 8AL
Ordinary shares
100.00
Landmark Groundworks Limited
As above
Ordinary shares
100.00
13
Stocks
Group
Company
2025
2024
2025
2024
£
£
£
£
Work in progress
65,031
458,755
-
0
-
0
14
Debtors
Group
Company
2025
2024
2025
2024
Amounts falling due within one year:
£
£
£
£
Trade debtors
10,501,108
13,713,247
-
0
-
0
Amounts owed by group undertakings
133,440
-
0
-
0
-
0
Other debtors
1,077,057
1,532,222
30
30
Prepayments and accrued income
36,685
35,769
-
0
-
0
11,748,290
15,281,238
30
30
LANDMARK CE HOLDINGS LIMITED
NOTES TO THE GROUP FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JULY 2025
- 27 -
15
Current asset investments
Group
Company
2025
2024
2025
2024
£
£
£
£
Loans
13,618
13,618
-
0
-
0
16
Creditors: amounts falling due within one year
Group
Company
2025
2024
2025
2024
Notes
£
£
£
£
Obligations under finance leases
18
267,666
320,542
-
0
-
0
Trade creditors
6,711,425
9,308,413
-
0
-
0
Corporation tax payable
446,704
474,621
-
0
-
0
Other taxation and social security
144,267
138,532
-
0
-
0
Other creditors
284,756
284,462
20
20
Accruals and deferred income
3,168,421
3,687,670
-
0
-
0
11,023,239
14,214,240
20
20
17
Creditors: amounts falling due after more than one year
Group
Company
2025
2024
2025
2024
Notes
£
£
£
£
Obligations under finance leases
18
187,913
245,521
-
0
-
0
18
Finance lease obligations
Group
Company
2025
2024
2025
2024
Amounts due:
£
£
£
£
Current liabilities
267,666
320,542
-
0
-
0
Non-current liabilities
187,913
245,521
-
0
-
0
455,579
566,063
-
-
Group
Company
2025
2024
2025
2024
Future minimum lease payments due:
£
£
£
£
Within one year
267,666
320,542
-
0
-
0
In two to five years
187,913
245,521
-
0
-
0
455,579
566,063
-
-
LANDMARK CE HOLDINGS LIMITED
NOTES TO THE GROUP FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JULY 2025
18
Finance lease obligations
(Continued)
- 28 -

Finance lease payments represent rentals payable by the company or group for certain items of plant and machinery. Leases include purchase options at the end of the lease period, and no restrictions are placed on the use of the assets. The average lease term is 5 years. All leases are on a fixed repayment basis and no arrangements have been entered into for contingent rental payments.

19
Secured debts

National Westminster Bank plc hold a fixed and floating charge over the assets of Landmark Groundworks, a group company, including all property and assets present and future, dated 3rd April 2014.

20
Deferred taxation

The following are the major deferred tax liabilities and assets recognised by the group and company:

Liabilities
Liabilities
2025
2024
Group
£
£
Revaluations
173,382
166,624
The company has no deferred tax assets or liabilities.
Group
Company
2025
2025
Movements in the year:
£
£
Liability at 1 August 2024
166,624
-
Charge to profit or loss
6,758
-
Liability at 31 July 2025
173,382
-
21
Retirement benefit schemes
2025
2024
Defined contribution schemes
£
£
Charge to profit or loss in respect of defined contribution schemes
174,703
195,247

A defined contribution pension scheme is operated for all qualifying employees. The assets of the scheme are held separately from those of the group in an independently administered fund.

22
Share capital
Group and company
2025
2024
2025
2024
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Ordinary of 1p each
3,000
3,000
30
30
LANDMARK CE HOLDINGS LIMITED
NOTES TO THE GROUP FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JULY 2025
22
Share capital
(Continued)
- 29 -

The Ordinary shares have attached to them full voting rights, dividend and capital distribution (including upon winding up) rights; they do not confer any rights of redemption.

23
Related party transactions

At the year end there was an amount due to Landmark Groundworks Limited of £115,263 (2024: £115,263) from Johnson Plant Hire Limited. These transactions have been made at arms length prices and under normal commercial terms. The amount outstanding is interest free and both companies have directors in common.

There is also an amount due to Landmark Groundworks Limited at the year end of £136,724 (2024: £136,724) from St Vincent Homes Limited. The amount outstanding is interest free and both companies have directors in common.

During the year there was a loan to Landmark Employee Ownership Trust of £133,400 which relates to the stamp duty that Landmark Groundworks Limited paid on their behalf in relation to the share purchase.

At the year end Landmark Civil Engineering Limited owed £13,618 (2024: £13,618) to St Vincent Homes Limited. This loan is interest free and repayable on demand.

24
Controlling party

Landmark Eot Limited is the controlling party.

The ultimate controlling party and immediate parent entity is Landmark Eot Limited, which is registered in England and has the same registered office address as that of this company.

25
Cash generated from group operations
2025
2024
£
£
Profit after taxation
1,071,875
1,351,459
Adjustments for:
Taxation charged
448,340
415,221
Finance costs
52,516
41,703
Investment income
(191,168)
(1,834)
Loss/(gain) on disposal of tangible fixed assets
15,685
(11,003)
Depreciation and impairment of tangible fixed assets
269,033
281,059
Movements in working capital:
Decrease/(increase) in stocks
393,724
(274,415)
Decrease/(increase) in debtors
3,528,863
(4,080,312)
(Decrease)/increase in creditors
(3,110,208)
3,269,693
Cash generated from operations
2,478,660
991,571
LANDMARK CE HOLDINGS LIMITED
NOTES TO THE GROUP FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JULY 2025
- 30 -
26
Cash generated from operations - company
2025
2024
£
£
Profit after taxation
1,120,427
949,102
Adjustments for:
Investment income
(1,120,427)
(949,102)
Cash generated from operations
-
-
27
Analysis of changes in net funds - group
1 August 2024
Cash flows
31 July 2025
£
£
£
Cash at bank and in hand
2,885,219
679,666
3,564,885
Payment of finance leases obligations
(566,063)
110,484
(455,579)
2,319,156
790,150
3,109,306
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