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REGISTERED NUMBER: 12198970 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2025

FOR

LAND & FOREST LIMITED

| LAND & FOREST LIMITED (REGISTERED NUMBER: 12198970) |

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 3 |

| LAND & FOREST LIMITED |

COMPANY INFORMATION

FOR THE YEAR ENDED 30 SEPTEMBER 2025

| DIRECTORS: | T Compton

| Mrs M C Compton

| N Powell

| Mrs H Powell

| T Risbridger

| REGISTERED OFFICE: | Hill Grove Spring Farm

| London Road

| Petworth

| West Sussex

| GU28 9EQ

| REGISTERED NUMBER: | 12198970 (England and Wales)

| ACCOUNTANTS: | Lewis Brownlee (Chichester) Limited

| Grange House

| Grange Road

| Midhurst

| West Sussex

| GU29 9LS

| LAND & FOREST LIMITED (REGISTERED NUMBER: 12198970) |

BALANCE SHEET

30 SEPTEMBER 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Investments | 4 | 300 |  | 300 |  |

CURRENT ASSETS

Debtors | 5 | 307,808 |  | 325,914 |  |

Cash at bank | 1,762 |  | 18,821 |  |

309,570 |  | 344,735 |  |

CREDITORS

Amounts falling due within one year | 6 | 11,814 |  | 26,529 |  |

NET CURRENT ASSETS | 297,756 |  | 318,206 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 298,056 |  | 318,506 |  |

CAPITAL AND RESERVES

Called up share capital | 1,190 |  | 1,190 |  |

Share premium | 294,500 |  | 294,500 |  |

Retained earnings | 2,366 |  | 22,816 |  |

298,056 |  | 318,506 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a) | ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b) | preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 25 March 2026 and were signed on its behalf by:

N Powell - Director

| LAND & FOREST LIMITED (REGISTERED NUMBER: 12198970) |

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2025

1. | STATUTORY INFORMATION

| Land & Forest 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.

| The presentational currency of the financial statements is in Pound Sterling (£) which is rounded to the nearest pound (£).

2. | ACCOUNTING POLICIES

| Basis of preparing the financial statements

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

| Preparation of consolidated financial statements

| The financial statements contain information about Land & Forest Limited as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.

| Related party exemption

| The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

| Investments in subsidiaries

| Investments in subsidiary undertakings are recognised at cost.

| Financial instruments

| Financial instruments are classified by the director as basic or advanced following the conditions in FRS 102 Section 11 . Basic financial instruments are recognised at amortised cost using the effective interest method unless the effect of discounting would be immaterial, in which case they are stated at cost. The company has no advanced financial instruments.

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

| Deferred tax

| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

| Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

| Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 5 (2024 - 5 ) .

| LAND & FOREST LIMITED (REGISTERED NUMBER: 12198970) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 SEPTEMBER 2025

4. | FIXED ASSET INVESTMENTS

| Shares in

| group

| undertakin

£ |

| COST

| At 1 October 2024

| and 30 September 2025 | 300 |  |

| NET BOOK VALUE

| At 30 September 2025 | 300 |  |

| At 30 September 2024 | 300 |  |

5. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Trade debtors | 11,835 |  | 13,358 |  |

| Amounts owed by group undertakings | 294,945 |  | 294,790 |  |

| Other debtors | 1,028 |  | 17,766 |  |

307,808 |  | 325,914 |  |

6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Trade creditors | 830 |  | 25,617 |  |

| Other creditors | 10,984 |  | 912 |  |

11,814 |  | 26,529 |  |