REGISTERED NUMBER: 03601835 (England and Wales)

STRATEGIC REPORT, REPORT OF THE DIRECTOR AND

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JULY 2025

FOR

LANDMARK CIVIL ENGINEERING LIMITED

Page

Company Information

1

Strategic Report

2

Report of the Director

3

Report of the Independent Auditors

4

Income Statement

7

Other Comprehensive Income

8

Balance Sheet

9

Statement of Changes in Equity

10

Cash Flow Statement

11

Notes to the Cash Flow Statement

12

Notes to the Financial Statements

14

DIRECTOR:

M G Johnson

SECRETARY:

Mrs D Johnson

REGISTERED OFFICE:

Ground Floor

Egerton House

68 Baker Street

Weybridge

Surrey

KT13 8AL

REGISTERED NUMBER:

03601835 (England and Wales)

AUDITORS:

Riches & Company

Chartered Accountants & Registered Auditors

34 Anyards Road

Cobham

Surrey

KT11 2LA

The director presents his strategic report for the year ended 31 July 2025.

REVIEW OF BUSINESS

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

The company's principal financial instruments comprise of bank balances, trade creditors and loans to the company.

The gross profit margin decreased from 2.48% last year to 0.85% for the current year. This was not unexpected due to the trading environment remaining challenging and the continuing cost pressures which the industry as a whole are experiencing.

While the trading environment remains challenging with the ongoing supply chain issues, inflation and labour shortages the company continues to have a strong pipeline and maintains good relationships with both customers and suppliers.

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 Company 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.

ON BEHALF OF THE BOARD:

M G Johnson - Director

11 May 2026

The director presents his report with the financial statements of the company for the year ended 31 July 2025.

PRINCIPAL ACTIVITY

The principal activity of the company in the year under review was that of civil engineering contractors.

DIVIDENDS

An interim dividend of £117.188 per Ordinary share was paid on the 3 February 2025.

An interim dividend of £117.188 per Ordinary share was paid on the 1 May 2025.

The directors recommend that no final dividend be paid.

The total distribution of dividends for the year ended 31 July 2025 will be £234,376.

FUTURE DEVELOPMENTS

The company is looking for natural growth by continuing to delivery a high standard of service to existing and new customers. This will allow the company to be in the best possible position to grow as the UK economy starts to open up.

DIRECTOR

M G Johnson held office during the whole of the period from 1 August 2024 to the date of this report.

STATEMENT OF DIRECTOR'S RESPONSIBILITIES

The director is responsible for preparing the Strategic Report, the Report of the Director and the financial statements in accordance with applicable law and regulations.

Company law requires the director to prepare financial statements for each financial year. Under that law the director has elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the director must not approve the financial statements unless he is satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period. In preparing these financial statements, the director is required to:

-	select suitable accounting policies and then apply them consistently;

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

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

The director is responsible for keeping adequate accounting records that are sufficient to show and explain the company's transactions and disclose with reasonable accuracy at any time the financial position of the company and enable him to ensure that the financial statements comply with the Companies Act 2006. He is also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

STATEMENT AS TO DISCLOSURE OF INFORMATION TO AUDITORS

So far as the director is aware, there is no relevant audit information (as defined by Section 418 of the Companies Act 2006) of which the company's auditors are unaware, and he has taken all the steps that he ought to have taken as a director in order to make himself aware of any relevant audit information and to establish that the company's auditors are aware of that information.

ON BEHALF OF THE BOARD:

M G Johnson - Director

11 May 2026

Opinion

We have audited the financial statements of Landmark Civil Engineering Limited (the 'company') for the year ended 31 July 2025 which comprise the Income Statement, Other Comprehensive Income, Balance Sheet, Statement of Changes in Equity, Cash Flow Statement and Notes to the Cash Flow Statement, Notes to the Financial Statements, including a summary of 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 company's affairs as at 31 July 2025 and of its 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 Auditors' responsibilities for the audit of the financial statements section of our report. We are independent of the 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 director's 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 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 director with respect to going concern are described in the relevant sections of this report.

Other information

The director is responsible for the other information. The other information comprises the information in the Strategic Report and the Report of the Director, but does not include the financial statements and our Report of the Auditors thereon.

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.

In connection with our audit of the financial statements, 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 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 the audit:

-	the information given in the Strategic Report and the Report of the Director for the financial year for which the financial statements are prepared is consistent with the financial statements; and

-	the Strategic Report and the Report of the Director have been prepared in accordance with applicable legal requirements.

Matters on which we are required to report by exception

In the light of the knowledge and understanding of the company and its environment obtained in the course of the audit, we have not identified material misstatements in the Strategic Report or the Report of the Director.

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

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

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

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

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

Responsibilities of director

As explained more fully in the Statement of Director's Responsibilities set out on page three, the director is 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 director determines 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 director is responsible for assessing the 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 director either intends to liquidate the company or to cease operations, or has no realistic alternative but to do so.

Auditors' 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 a Report of the Auditors 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.

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 for the audit of the financial statements is located on the Financial Reporting Council's website at www.frc.org.uk/auditorsresponsibilities. This description forms part of our Report of the Auditors.

Use of our report

This report is made solely to the 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 company's members those matters we are required to state to them in a Report of the Auditors and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and the 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

Chartered Accountants & Registered Auditors

34 Anyards Road

Cobham

Surrey

KT11 2LA

11 May 2026

TURNOVER

58,031,948

58,051,351

Cost of sales

57,541,917

56,609,008

GROSS PROFIT

490,031

1,442,343

Administrative expenses

13,490

11,091

OPERATING PROFIT and

PROFIT BEFORE TAXATION

476,541

1,431,252

Tax on profit

6

119,135

357,813

PROFIT FOR THE FINANCIAL YEAR

357,406

1,073,439

PROFIT FOR THE YEAR

357,406

1,073,439

OTHER COMPREHENSIVE INCOME

-

-

TOTAL COMPREHENSIVE INCOME FOR THE YEAR

357,406

1,073,439

CURRENT ASSETS

Debtors

8

10,498,853

13,867,072

Cash at bank

2,475,065

2,257,350

12,973,918

16,124,422

CREDITORS

Amounts falling due within one year

9

10,833,147

14,106,681

NET CURRENT ASSETS

2,140,771

2,017,741

TOTAL ASSETS LESS CURRENT LIABILITIES

2,140,771

2,017,741

CAPITAL AND RESERVES

Called up share capital

11

10

10

Retained earnings

12

2,140,761

2,017,731

SHAREHOLDERS' FUNDS

2,140,771

2,017,741

The financial statements were approved by the director and authorised for issue on 11 May 2026 and were signed by:

M G Johnson - Director

Called up

share

Retained

Total

capital

earnings

equity

£

£

£

Balance at 1 August 2023

10

1,893,394

1,893,404

Changes in equity

Dividends

-

(949,102

)

(949,102

)

Total comprehensive income

-

1,073,439

1,073,439

Balance at 31 July 2024

10

2,017,731

2,017,741

Changes in equity

Dividends

-

(234,376

)

(234,376

)

Total comprehensive income

-

357,406

357,406

Balance at 31 July 2025

10

2,140,761

2,140,771

Cash flows from operating activities

Cash generated from operations

1

809,905

476,176

Tax paid

(357,813

)

(1,188

)

Net cash from operating activities

452,092

474,988

Cash flows from financing activities

Equity dividends paid

(234,376

)

(949,102

)

Net cash from financing activities

(234,376

)

(949,102

)

Increase/(decrease) in cash and cash equivalents

217,716

(474,114

)

Cash and cash equivalents at beginning of year

2

2,257,350

2,731,463

Cash and cash equivalents at end of year

2

2,475,065

2,257,350

1.	RECONCILIATION OF PROFIT BEFORE TAXATION TO CASH GENERATED FROM OPERATIONS

31.7.25

31.7.24

£

£

Profit before taxation

476,541

1,431,252

Decrease/(increase) in trade and other debtors

3,368,219

(4,157,112

)

(Decrease)/increase in trade and other creditors

(3,034,855

)

3,202,036

Cash generated from operations

809,905

476,176

2.	CASH AND CASH EQUIVALENTS

The amounts disclosed on the Cash Flow Statement in respect of cash and cash equivalents are in respect of these Balance Sheet amounts:

Year ended 31 July 2025

31.7.25

1.8.24

£

£

Cash and cash equivalents

2,475,065

2,257,350

Year ended 31 July 2024

31.7.24

1.8.23

£

£

Cash and cash equivalents

2,257,350

2,731,463

3.	ANALYSIS OF CHANGES IN NET FUNDS

At 1.8.24

Cash flow

At 31.7.25

£

£

£

Net cash

Cash at bank

2,257,350

217,715

2,475,065

2,257,350

217,715

2,475,065

Total

2,257,350

217,715

2,475,065

**	CURRENT YEAR - MOVEMENT IN CASH AND CASH EQUIVALENTS

AS CALCULATED IN CASH FLOW STATEMENT

DOES NOT AGREE TO MOVEMENT PER BALANCE SHEET

COMPARE MOVEMENT ON CASH FLOW STATEMENT

=

217,716

TO

MOVEMENT PER BALANCE SHEET

CASH AND CASH EQUIVALENTS

=

217,715

**	LAST YEAR - MOVEMENT IN CASH AND CASH EQUIVALENTS

AS CALCULATED IN CASH FLOW STATEMENT

DOES NOT AGREE TO MOVEMENT PER BALANCE SHEET

COMPARE MOVEMENT ON CASH FLOW STATEMENT

=

(474,114

)

TO

MOVEMENT PER BALANCE SHEET

CASH AND CASH EQUIVALENTS

=

(474,113

)

1.	STATUTORY INFORMATION

Landmark Civil Engineering Limited is a private company, limited by shares, registered in England and Wales. The company's registered number, registered office and trading address can be found on the Company Information Page.

2.	STATUTORY INFORMATION

Landmark Civil Engineering Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

3.	ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102, the Financial Report Standard applicable in the United Kingdom and the Republic of Ireland and 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.

Significant judgements and estimates

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.

The directors consider that the following estimates and judgements are likely to have the most significant effect on the 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.

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 reliable 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.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Long term contracts

The company classifies as long term those contracts which extend over more than one accounting period.

The amounts recognised as turnover represent the value of work carried out during the period. Where the outcome of the contract can be assessed with reasonable certainty, attributable profit is recognised in proportion to the amount of turnover recognised in the financial statements. Full provision is made for any foreseeable losses.

Amounts recoverable on contracts which are included within debtors, are stated at the net sales value of work done after provision for contingencies and anticipated future losses on contracts, less amounts received as progress payments on account. Excess progress payments are included in creditors as payments on account.

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.

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.

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 and loans to, and from, group undertakings.

Debt instruments that are payable or receivable within one year, typically amounts due to and from group undertakings, are measured, initially and subsequently, at the undiscounted amount of cash or other consideration, expected to be paid or received.

Financial assets that are measured at cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence is found, an impairment loss is recognised in the profit and loss account.

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.

4.	EMPLOYEES AND DIRECTORS

There were no staff costs for the year ended 31 July 2025 nor for the year ended 31 July 2024.

The average number of employees during the year was as follows:

31.7.25

31.7.24

Directors

1

1

31.7.25

31.7.24

£

£

Director's remuneration

-

-

5.	OPERATING PROFIT

The operating profit is stated after charging:

31.7.25

31.7.24

£

£

Auditors' remuneration

5,600

5,500

6.

TAXATION

Analysis of the tax charge

The tax charge on the profit for the year was as follows:

31.7.25

31.7.24

£

£

Current tax:

UK corporation tax

119,135

357,813

Tax on profit

119,135

357,813

7.

DIVIDENDS

31.7.25

31.7.24

£

£

Ordinary shares of £0.01 each

Interim

234,376

949,102

8.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.7.25

31.7.24

£

£

Trade debtors

10,485,225

13,693,444

Other debtors

10

160,010

Amounts due from companies

under common control

13,618

13,618

10,498,853

13,867,072

9.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.7.25

31.7.24

£

£

Trade creditors

714

440

Tax

119,287

357,965

VAT

417

35,746

Amounts due to company under

common control

10,702,680

13,702,680

Accrued expenses

10,049

9,850

10,833,147

14,106,681

10.	SECURED DEBTS

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

11.	CALLED UP SHARE CAPITAL

Allotted and issued:

Number:

Class:

Nominal

31.7.25

31.7.24

value:

£

£

1,000

Ordinary

£0.01

10

10

12.

RESERVES

Retained

earnings

£

At 1 August 2024

2,017,731

Profit for the year

357,406

Dividends

(234,376

)

At 31 July 2025

2,140,761

13.	ULTIMATE PARENT COMPANY

The company's immediate parent undertaking is Landmark CE Holdings Limited and ultimate parent undertaking is Landmark Eot Limited, which is registered in England and has the same registered office as that of Landmark Civil Engineering Limited. Copies of that company's group financial statements may be obtained from the Registrar of Companies.

14.	RELATED PARTY DISCLOSURES

Landmark Groundworks Limited

31.7.25

31.7.24

£

£

Purchases

57,541,917

56,609,008

Amount due to related party

10,702,680

13,702,680

St Vincent Homes Limited

31.7.25

31.7.24

£

£

Amount due from related party

13,618

13,618

The loan is interest free and repayable on demand.

15.	ULTIMATE CONTROLLING PARTY

Landmark Eot Limited is the controlling party.