Land And Heritage Ltd.

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 10904089

		13 March 2026		31 March 2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		-		28,420

			-		28,420
CURRENT ASSETS
Stocks	5	-		5,441
Debtors	6	10,531		85,829
Cash at bank and in hand		4,347		8,596

		14,878		99,866
Creditors: Amounts Falling Due Within One Year	7	(13,127 )		(73,527 )

NET CURRENT ASSETS (LIABILITIES)			1,751		26,339

TOTAL ASSETS LESS CURRENT LIABILITIES			1,751		54,759

Creditors: Amounts Falling Due After More Than One Year	8		-		(27,855 )

NET ASSETS			1,751		26,904

CAPITAL AND RESERVES
Called up share capital	10		61		61
Share premium account			1,999		1,999
Profit and Loss Account			(309 )		24,844

SHAREHOLDERS' FUNDS			1,751		26,904

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Land And Heritage Ltd.

Balance Sheet (continued)

As At 13 March 2026

For the period ending 13 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr SIMON HUMPHREYS

Director

03/04/2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Land And Heritage Ltd. is a private company, limited by shares, incorporated in England & Wales, registered number 10904089 . The registered office is Unit 2, Ashleigh Meadow Tregondale, Menheniot, Liskeard, Cornwall, PL14 3RG.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery	25% RB
Motor Vehicles	25% RB
Fixtures & Fittings	25% RB
Computer Equipment	25% RB

2.4. Leasing and Hire Purchase Contracts

Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.

2.5. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

3. Average Number of Employees

Average number of employees, including directors, during the period was: 8 (2025: 8)

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Land And Heritage Ltd.

Notes to the Financial Statements (continued)

For the Period 1 April 2025 to 13 March 2026

4. Tangible Assets

	Plant & Machinery	Motor Vehicles	Fixtures & Fittings	Computer Equipment	Total
	£	£	£	£	£
Cost
As at 1 April 2025	10,665	22,187	5,988	13,682	52,522
Disposals	(10,665 )	(22,187 )	(5,988 )	(13,682 )	(52,522 )

As at 13 March 2026	-	-	-	-	-

Depreciation
As at 1 April 2025	5,861	5,721	4,505	8,015	24,102
Disposals	(5,861 )	(5,721 )	(4,505 )	(8,015 )	(24,102 )

As at 13 March 2026	-	-	-	-	-

Net Book Value
As at 13 March 2026	-	-	-	-	-

As at 1 April 2025	4,804	16,466	1,483	5,667	28,420

5. Stocks

	13 March 2026	31 March 2025
	£	£
Work in progress	-	5,441

6. Debtors

	13 March 2026	31 March 2025
	£	£
Due within one year
Trade debtors	8,532	78,834
Prepayments and accrued income	-	3,650
Other debtors	(1 )	1,345
Called up share capital not paid	2,000	2,000

	10,531	85,829

7. Creditors: Amounts Falling Due Within One Year

	13 March 2026	31 March 2025
	£	£
Trade creditors	1	29,940
VAT	5,053	15,692
Other creditors	8,073	25,228
Credit card account	-	2,667

	13,127	73,527

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Land And Heritage Ltd.

Notes to the Financial Statements (continued)

For the Period 1 April 2025 to 13 March 2026

8. Creditors: Amounts Falling Due After More Than One Year

	13 March 2026	31 March 2025
	£	£
Net obligations under finance lease and hire purchase contracts	-	16,855
Other loans	-	11,000

	-	27,855

9. Obligations Under Finance Leases and Hire Purchase

	13 March 2026	31 March 2025
	£	£
The future minimum finance lease payments are as follows:
Later than one year and not later than five years	-	16,855

10. Share Capital

	13 March 2026	31 March 2025
	£	£
Called Up Share Capital not Paid	2,000	2,000
Called Up Share Capital has been paid up	(1,939)	(1,939)

Amount of Allotted, Called Up Share Capital	61	61

11. Dividends

	13 March 2026	31 March 2025
	£	£
On equity shares:
Final dividend paid	-	10,200

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