REGISTERED NUMBER: 16317640 (England and Wales)

NEWLAND HOLDINGS LTD

Unaudited Financial Statements

for the Period 14 March 2025 to 31 March 2026

Page

Company Information

1

Balance Sheet

2

to

3

Notes to the Financial Statements

4

to

5

Directors:

Mr J R Cobley FCCA

Mr T M Cobley FCCA CTA TEP ATT

Mr A S Dunkley FCCA FMAAT

Registered office:

Artisans' House

7 Queensbridge

Northampton

Northamptonshire

NN4 7BF

Registered number:

16317640 (England and Wales)

Accountants:

Cobley Desborough

Chartered Certified Accountants

Chartered Tax Advisers

Artisans' House

7 Queensbridge

Northampton

Northamptonshire

NN4 7BF

FIXED ASSETS

Investments

4

243,965

CURRENT ASSETS

Cash at bank and in hand

83

CREDITORS

Amounts falling due within one year

5

85,187

NET CURRENT LIABILITIES

(85,104

)

TOTAL ASSETS LESS CURRENT LIABILITIES

158,861

CAPITAL AND RESERVES

Called up share capital

150

Retained earnings

158,711

158,861

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the period ended 31 March 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 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 12 June 2026 and were signed on its behalf by:

Mr J R Cobley FCCA - Director

Mr A S Dunkley FCCA FMAAT - Director

Mr T M Cobley FCCA CTA TEP ATT - Director

1.	STATUTORY INFORMATION

Newland Holdings 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.

Investments in subsidiaries

Investments in subsidiaries are recognised at cost or in any case where the acquisition has given rise to merger relief under s 612 CA 2006, then under s 615 CA 2006 the company disregards any amount that would otherwise have been included in the company's share premium account in determining the amount at which the asset is stated in the company's balance sheet.

Taxation

Taxation for the period 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 period 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.

Debtors and creditors receivable / payable within one year

Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the period was 3 .

4.	FIXED ASSET INVESTMENTS

Shares in

group

undertakings

£

Cost

Additions

243,965

At 31 March 2026

243,965

Net book value

At 31 March 2026

243,965

5.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

£

Taxation and social security

2

Other creditors

85,185

85,187