Company registration number 13704009 (England and Wales)
LAND SPHERE LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2025
PAGES FOR FILING WITH REGISTRAR
LAND SPHERE LIMITED
COMPANY INFORMATION
Directors
Mr A Bangher
Mrs M Bains
Secretary
Mrs M Bains
Company number
13704009
Registered office
125 Grand Avenue
Surbiton
Surrey
United Kingdom
KT5 9HY
Accountants
Koshal Associates (Chartered Accountants)
1-3 Shenley Avenue
Ruislip Manor
Middlesex
HA4 6BP
LAND SPHERE LIMITED
CONTENTS
Page
Accountants' report
1
Balance sheet
2
Notes to the financial statements
3 - 4
LAND SPHERE LIMITED
ACCOUNTANTS' REPORT TO THE BOARD OF DIRECTORS ON THE PREPARATION OF THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF LAND SPHERE LIMITED FOR THE YEAR ENDED 31 OCTOBER 2025
- 1 -

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Land Sphere Limited for the year ended 31 October 2025 which comprise, the balance sheet and the related notes from the company’s accounting records and from information and explanations you have given us.

It is your duty to ensure that Land Sphere Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Land Sphere Limited. You consider that Land Sphere Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Land Sphere Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory f inancial statements.

Koshal Associates (Chartered Accountants)
8 July 2026
1-3 Shenley Avenue
Ruislip Manor
Middlesex
HA4 6BP
LAND SPHERE LIMITED
BALANCE SHEET
AS AT
31 OCTOBER 2025
31 October 2025
- 2 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
3
690,085
497,051
Current assets
Debtors
4
-
0
6
Cash at bank and in hand
5,841
69,376
5,841
69,382
Creditors: amounts falling due within one year
5
(86,660)
(115,551)
Net current liabilities
(80,819)
(46,169)
Total assets less current liabilities
609,266
450,882
Creditors: amounts falling due after more than one year
6
(432,496)
(295,243)
Net assets
176,770
155,639
Capital and reserves
Called up share capital
2
2
Profit and loss reserves
176,768
155,637
Total equity
176,770
155,639

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

For the financial year ended 31 October 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

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.

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved by the board of directors and authorised for issue on 8 July 2026 and are signed on its behalf by:
Mr A Bangher
Director
LAND SPHERE LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2025
- 3 -
1
Accounting policies
Company information

Land Sphere Limited is a private company limited by shares incorporated in England and Wales. The registered office is 125 Grand Avenue, Surbiton, Surrey, United Kingdom, KT5 9HY.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements have been prepared under the historical cost convention, [modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value]. The principal accounting policies adopted are set out below.

1.2
Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

1.3
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Freehold land and buildings
N/A
Leasehold land and buildings
N/A
1.4
Taxation

The tax expense represents the sum of the tax currently payable.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
2
2
LAND SPHERE LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 OCTOBER 2025
- 4 -
3
Tangible fixed assets
Land and buildings
£
Cost
At 1 November 2024
497,051
Additions
193,034
At 31 October 2025
690,085
Depreciation and impairment
At 1 November 2024 and 31 October 2025
-
0
Carrying amount
At 31 October 2025
690,085
At 31 October 2024
497,051
4
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
-
0
2
Other debtors
-
0
4
-
6
5
Creditors: amounts falling due within one year
2025
2024
£
£
Trade creditors
1,700
-
0
Corporation tax
4,910
8,970
Other taxation and social security
4,997
-
0
Other creditors
75,053
106,581
86,660
115,551
6
Creditors: amounts falling due after more than one year
2025
2024
£
£
Bank loans and overdrafts
432,496
295,243
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