Company No: 01939302 (England and Wales)

Contents

• Company Information
• Balance Sheet
• Notes to the Financial Statements

DIRECTORS	Gemma Parkinson Melvill
	Andrew John Spargo

SECRETARY

Gemma Parkinson Melvill

REGISTERED OFFICE	Unit 1 Theynes Court
	Long Ashton Business Park
	Yanley Lane
	Bristol
	BS41 9LB
	United Kingdom

COMPANY NUMBER

01939302 (England and Wales)

ACCOUNTANT	Gravita Western Limited
	2nd Floor, South
	One Castle Park
	Tower Hill
	Bristol
	BS2 0JA
	United Kingdom

	Note	2025		2024
		£		£
Fixed assets
Tangible assets	3	44,957		50,076
		44,957		50,076
Current assets
Debtors	4	519,246		517,517
Cash at bank and in hand		257,502		191,509
		776,748		709,026
Creditors: amounts falling due within one year	5	( 313,938)		( 266,482)
Net current assets		462,810		442,544
Total assets less current liabilities		507,767		492,620
Creditors: amounts falling due after more than one year	6	0		( 4,576)
Provision for liabilities	7	( 9,655)		( 13,478)
Net assets		498,112		474,566
Capital and reserves
Called-up share capital	8	7		7
Capital redemption reserve		10		10
Profit and loss account		498,095		474,549
Total shareholder's funds		498,112		474,566

For the financial year ending 30 September 2025 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

• The member has not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
• The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Profit and Loss Account has not been delivered.

The financial statements of Landmark Environmental Consultants Limited (registered number: 01939302) were approved and authorised for issue by the Board of Directors on 22 June 2026. They were signed on its behalf by:

Andrew John Spargo Director

Gemma Parkinson Melvill Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

Landmark Environmental Consultants Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is Unit 1 Theynes Court, Long Ashton Business Park, Yanley Lane, Bristol, BS41 9LB, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Going concern

The directors have assessed the Balance Sheet and likely future cash flows at the date of approving these financial statements. The directors have a reasonable expectation that the Company has adequate resources to continue in operational existence and to meet its financial obligations as they fall due for at least 12 months from the date of signing these financial statements. Accordingly, they continue to adopt the going concern basis in preparing the financial statements.

Turnover

Turnover is stated net of VAT and trade discounts and is recognised when the significant risks and rewards are considered to have been transferred to the buyer. Turnover from the supply of services represents the value of services provided under contracts to the extent that there is a right to consideration and is recorded at the fair value of the consideration received or receivable. Where a contract has only been partially completed at the Balance Sheet date turnover represents the fair value of the service provided to date based on the stage of completion of the contract activity at the Balance Sheet date. Where payments are received from customers in advance of services provided, the amounts are recorded as deferred income and included as part of creditors due within one year.

Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.

Deferred tax
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the Company's financial statements. Deferred tax is provided in full on timing differences which result in an obligation to pay more or less tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.

The carrying amount of deferred tax assets are reviewed at each reporting date and a valuation allowance is set up against deferred tax assets so that the net carrying amount equals the highest amount that is more likely than not to be recovered based on current or future taxable profit.

Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line or reducing balance basis over its expected useful life, as follows:

Leasehold improvements	33.3 years straight line
Fixtures and fittings	5 years straight line

Leases

The Company as lessee
Assets held under finance leases, hire purchase contracts and other similar arrangements, which confer rights and obligations similar to those attached to owned assets, are capitalised as tangible fixed assets at the fair value of the leased asset (or, if lower, the present value of the minimum lease payments as determined at the inception of the lease) and are depreciated over the shorter of the lease terms and their useful lives. The capital elements of future lease obligations are recorded as liabilities, while the interest elements are charged to the Profit and Loss Account over the period of the leases to produce a constant periodic rate of interest on the remaining balance of the liability.

Rentals under operating leases are charged on a straight-line basis over the lease term, even if the payments are not made on such a basis. Benefits received and receivable as an incentive to sign an operating lease are similarly spread on a straight-line basis over the lease term.

Impairment of assets

Assets, other than those measured at fair value, are assessed for indicators of impairment at each Balance Sheet date. If there is objective evidence of impairment, an impairment loss is recognised in the Profit and Loss Account as described below.

Provisions

Provisions are recognised when the Company has a present obligation (legal or constructive) as a result of a past event, it is probable that the Company will be required to settle that obligation and a reliable estimate can be made of the amount of the obligation.

The amount recognised as a provision is the best estimate of the consideration required to settle the present obligation at the Balance Sheet date, taking into account the risks and uncertainties surrounding the obligation. Where a provision is measured using the cash flows estimated to settle the present obligation, its carrying amount is the present value of those cash flows (when the effect of the time value of money is material).

When some or all of the economic benefits required to settle a provision are expected to be recovered from a third party, a receivable is recognised as an asset if it is virtually certain that reimbursement will be received and the amount of the receivable can be measured reliably.

2. Employees

	2025		2024
	Number		Number
Monthly average number of persons employed by the Company during the year, including directors	25		25

3. Tangible assets

	Leasehold improve- ments		Fixtures and fittings		Total
	£		£		£
Cost
At 01 October 2024	7,101		301,568		308,669
Additions	0		15,748		15,748
Disposals	0		( 1,751)		( 1,751)
At 30 September 2025	7,101		315,565		322,666
Accumulated depreciation
At 01 October 2024	551		258,042		258,593
Charge for the financial year	213		20,154		20,367
Disposals	0		( 1,251)		( 1,251)
At 30 September 2025	764		276,945		277,709
Net book value
At 30 September 2025	6,337		38,620		44,957
At 30 September 2024	6,550		43,526		50,076

4. Debtors

	2025		2024
	£		£
Trade debtors	365,691		322,428
Amounts owed by Group undertakings	61,457		61,903
Amounts owed by directors	0		726
Prepayments	92,098		132,460
	519,246		517,517

5. Creditors: amounts falling due within one year

	2025		2024
	£		£
Trade creditors	69,651		21,306
Accruals and deferred income	17,388		27,627
Taxation and social security	211,339		206,521
Obligations under finance leases and hire purchase contracts	4,534		4,027
Other creditors	11,026		7,001
	313,938		266,482

6. Creditors: amounts falling due after more than one year

	2025		2024
	£		£
Obligations under finance leases and hire purchase contracts	0		4,576

There are no amounts included above in respect of which any security has been given by the small entity.

7. Deferred tax

	2025		2024
	£		£
At the beginning of financial year	( 13,478)		( 9,435)
Credited/(charged) to the Profit and Loss Account	3,823		( 4,043)
At the end of financial year	( 9,655)		( 13,478)

8. Called-up share capital

	2025		2024
	£		£
Allotted, called-up and fully-paid
7 Ordinary shares of £ 1.00 each	7		7

9. Financial commitments

Commitments

Capital commitments are as follows:

	2025		2024
	£		£
Contracted for but not provided for:
Finance leases entered into	4,534		8,603

Total future minimum lease payments under non-cancellable operating leases are as follows:

	2025		2024
	£		£
within one year	13,250		13,250
between one and five years	0		13,250
Total future minimum lease payments under non-cancellable operating leases	13,250		26,500

10. Ultimate controlling party

There is no individual ultimate controlling party.

The immediate and ultimate parent company is The Landmark Practice Holdings Limited, a company registered in England and Wales. The registered office for The Landmark Practice Holdings Limited is Unit 2, Theynes Court, Long Ashton Business Park, Yanley, Bristol, BS41 9LB.