REGISTERED NUMBER: 13242057 (England and Wales)

FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025

FOR

LANDMARK & CO PROPERTIES LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Richard James Gaffney

Darren Michael Gaffney

REGISTERED OFFICE:

2 Foxglove Drive

Highburton

Huddersfield

West Yorkshire

HD8 0ZH

REGISTERED NUMBER:

13242057 (England and Wales)

ACCOUNTANTS:

Walter Dawson & Son

Chartered Accountants

First Floor, Unit 12

Pennine Business Park

Longbow Close, Bradley

Huddersfield

West Yorkshire

HD2 1GQ

FIXED ASSETS

Investment property

4

926,254

845,801

CURRENT ASSETS

Debtors

5

440

855

Cash at bank

46,199

29,019

46,639

29,874

CREDITORS

Amounts falling due within one year

6

179,235

359,078

NET CURRENT LIABILITIES

(132,596

)

(329,204

)

TOTAL ASSETS LESS CURRENT LIABILITIES

793,658

516,597

CREDITORS

Amounts falling due after more than one year

7

(648,834

)

(454,953

)

PROVISIONS FOR LIABILITIES

(25,637

)

-

NET ASSETS

119,187

61,644

CAPITAL AND RESERVES

Called up share capital

1,009

1,009

Fair value reserve

8

143,639

41,091

Profit and loss account

(25,461

)

19,544

119,187

61,644

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 August 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 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 Profit and Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 28 May 2026 and were signed on its behalf by:

Richard James Gaffney - Director

Darren Michael Gaffney - Director

1.	STATUTORY INFORMATION

Landmark & Co Properties 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.

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 as modified by the revaluation of certain assets.

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.

Turnover

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

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, 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.

Income recognition

Income is recognised when goods and services have been completed such that the risks and rewards of ownership have transferred to them.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

4.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 September 2024

845,801

Revaluations

102,548

At 31 August 2025

948,349

DEPRECIATION

Charge for year

22,095

At 31 August 2025

22,095

NET BOOK VALUE

At 31 August 2025

926,254

At 31 August 2024

845,801

Fair value at 31 August 2025 is represented by:

£

Valuation in 2024

41,091

Valuation in 2025

102,548

Cost

804,710

948,349

Land and Buildings were revalued at 31st August 2025 by the directors on the basis of a fair market value.

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Prepayments and accrued income

440

855

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

27,897

19,108

Amounts owed to associates

150,698

337,333

Tax

640

2,637

179,235

359,078

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans - 1-2 years

27,897

19,108

Bank loans - 2-5 years

79,071

46,355

Bank loans more 5 yr by instal

541,866

389,490

648,834

454,953

Amounts falling due in more than five years:

Repayable by instalments

Bank loans more 5 yr by instal

541,866

389,490

8.

RESERVES

Fair

value

reserve

£

At 1 September 2024

41,091

Fair Value (Gain)/Loss

102,548

At 31 August 2025

143,639