REGISTERED NUMBER: 01411151 (England and Wales)

Unaudited Financial Statements

for the Year Ended 30 June 2025

for

Landau Holdings Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mrs C J Mertens

D P Johnson

J D Mertens

SECRETARY:

REGISTERED OFFICE:

Unit C

Bontoft Business Park

Bontoft

Kingston upon Hull

East Yorkshire

HU5 4HF

REGISTERED NUMBER:

01411151 (England and Wales)

ACCOUNTANTS:

Andrew Cooper & Company

Chartered Accountants

650 Anlaby Road

Kingston upon Hull

East Yorkshire

HU3 6UU

FIXED ASSETS

Intangible assets

4

3

3

Tangible assets

5

181,348

197,012

181,351

197,015

CURRENT ASSETS

Stocks

384,805

431,105

Debtors

6

243,805

357,191

Cash in hand

3,900

3,900

632,510

792,196

CREDITORS

Amounts falling due within one year

7

710,464

663,476

NET CURRENT (LIABILITIES)/ASSETS

(77,954

)

128,720

TOTAL ASSETS LESS CURRENT LIABILITIES

103,397

325,735

CREDITORS

Amounts falling due after more than one year

8

179,134

129,696

NET (LIABILITIES)/ASSETS

(75,737

)

196,039

CAPITAL AND RESERVES

Called up share capital

117,500

117,500

Retained earnings

(193,237

)

78,539

SHAREHOLDERS' FUNDS

(75,737

)

196,039

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

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 15 May 2026 and were signed on its behalf by:

D P Johnson - Director

1.	STATUTORY INFORMATION

Landau Holdings 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.

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.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2011, is being amortised evenly over its estimated useful life of seven years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Patents and licences are being amortised evenly over their estimated useful life of nil years.

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.

Plant and machinery etc

-

10% on cost

Stocks

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 items.

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.

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.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 31 (2024 - 31 ) .

4.	INTANGIBLE FIXED ASSETS

Other

intangible

Goodwill

assets

Totals

£

£

£

COST

At 1 July 2024

and 30 June 2025

82,047

20,001

102,048

AMORTISATION

At 1 July 2024

and 30 June 2025

82,046

19,999

102,045

NET BOOK VALUE

At 30 June 2025

1

2

3

At 30 June 2024

1

2

3

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 July 2024

621,847

Additions

4,493

At 30 June 2025

626,340

DEPRECIATION

At 1 July 2024

424,835

Charge for year

20,157

At 30 June 2025

444,992

NET BOOK VALUE

At 30 June 2025

181,348

At 30 June 2024

197,012

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

Plant and

machinery

etc

£

COST

At 1 July 2024

and 30 June 2025

78,982

DEPRECIATION

At 1 July 2024

21,731

Charge for year

8,017

At 30 June 2025

29,748

NET BOOK VALUE

At 30 June 2025

49,234

At 30 June 2024

57,251

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.6.25

30.6.24

£

£

Trade debtors

130,581

103,735

Other debtors

113,224

253,456

243,805

357,191

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.6.25

30.6.24

£

£

Bank loans and overdrafts

217,591

232,479

Hire purchase contracts

4,619

12,901

Payments on account

137,032

125,073

Trade creditors

190,882

164,273

Taxation and social security

92,663

91,993

Other creditors

67,677

36,757

710,464

663,476

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

30.6.25

30.6.24

£

£

Bank loans

164,805

112,576

Hire purchase contracts

14,329

17,120

179,134

129,696