REGISTERED NUMBER: 08915695 (England and Wales)

Unaudited Financial Statements

for the Year Ended 28 February 2026

for

Land Wide Uk Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

R Mitchell

Mrs L A Martin

SECRETARY:

Mrs L A Martin

REGISTERED OFFICE:

Woodlands Grove

Thetford Road

Barnham

Suffolk

IP24 2HZ

REGISTERED NUMBER:

08915695 (England and Wales)

ACCOUNTANTS:

Knights Lowe Chartered Accountants

Eldo House

Kempson Way

Suffolk Business Park

Bury St Edmunds

Suffolk

IP32 7AR

FIXED ASSETS

Tangible assets

4

564,788

380,618

CURRENT ASSETS

Stocks

341,084

4,000

Debtors

5

848,181

397,415

Cash at bank

138,377

107,986

1,327,642

509,401

CREDITORS

Amounts falling due within one year

6

902,858

181,983

NET CURRENT ASSETS

424,784

327,418

TOTAL ASSETS LESS CURRENT LIABILITIES

989,572

708,036

CREDITORS

Amounts falling due after more than one year

7

(203,522

)

(136,498

)

PROVISIONS FOR LIABILITIES

9

(135,468

)

(89,155

)

NET ASSETS

650,582

482,383

CAPITAL AND RESERVES

Called up share capital

10

1

1

Retained earnings

650,581

482,382

SHAREHOLDERS' FUNDS

650,582

482,383

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28 February 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 28 February 2026 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 11 May 2026 and were signed on its behalf by:

R Mitchell - Director

1.	STATUTORY INFORMATION

Land Wide Uk Ltd 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 presentation currency of the financial statements is the Pound Sterling (£).

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.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Invoices are raised as contracted work is completed. Any on-going work at the balance sheet date is recognised as work in progress.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Improvements to property

-

5 years straight line

Plant and machinery

-

20% on cost

Motor vehicles

-

20% on cost

Computer equipment

-

25% on cost

Stocks

Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

Financial instruments

The company only enters into basic financial instrument transactions that result in recognition of financial assets and liabilities. Basic financial instruments are recognised at amortised cost.

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.

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.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Impairment

At each reporting date, goodwill and other fixed assets, including tangible fixed assets and investments but excluding investment properties, are assessed to determine whether there is an indication that the carrying amount of an asset may be more than its recoverable amount and that the asset should be impaired. If there is an indication of possible impairment, the recoverable amount of an asset, which is the higher of its value in use and its net realisable value, is estimated and compared with its carrying amount. If the recoverable amount is lower, the carrying amount of the asset is written down to its estimated recoverable amount and an impairment loss is recognised in the income statement

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 8 (2025 - 4 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 March 2025

585,337

Additions

323,184

Disposals

(19,395

)

At 28 February 2026

889,126

DEPRECIATION

At 1 March 2025

204,719

Charge for year

122,309

Eliminated on disposal

(2,690

)

At 28 February 2026

324,338

NET BOOK VALUE

At 28 February 2026

564,788

At 28 February 2025

380,618

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Plant and

machinery

etc

£

COST

At 1 March 2025

202,144

Additions

198,000

At 28 February 2026

400,144

DEPRECIATION

At 1 March 2025

1,632

Charge for year

57,863

At 28 February 2026

59,495

NET BOOK VALUE

At 28 February 2026

340,649

At 28 February 2025

200,512

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

539,193

195,608

Amounts owed by associates

269,013

154,239

Other debtors

39,975

47,568

848,181

397,415

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Bank loans and overdrafts

271,806

10,000

Hire purchase contracts

91,694

63,138

Trade creditors

340,912

61,604

Taxation and social security

100,069

45,636

Other creditors

98,377

1,605

902,858

181,983

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Bank loans

-

2,500

Hire purchase contracts

203,522

133,998

203,522

136,498

8.	SECURED DEBTS

The following secured debts are included within creditors:

2026

2025

£

£

Hire purchase

295,216

149,377

Bank loans

271,806

12,500

567,022

161,877

Hire purchase liabilities are secured on the assets for which they are attached and the bank loan is secured on the remaining assets of the company.

9.	PROVISIONS FOR LIABILITIES

2026

2025

£

£

Deferred tax

Accelerated capital allowances

135,468

89,155

Deferred

tax

£

Balance at 1 March 2025

89,155

Charge to Income Statement during year

46,313

Balance at 28 February 2026

135,468

10.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2026

2025

value:

£

£

1

Ordinary

£1

1

1

11.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 28 February 2026 and 28 February 2025:

2026

2025

£

£

R Mitchell

Balance outstanding at start of year

8,024

75,430

Amounts advanced

225,405

221,644

Amounts repaid

(328,032

)

(289,050

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

(94,603

)

8,024