REGISTERED NUMBER: 14343316 (England and Wales)

Unaudited Financial Statements

for the period

1st October 2024 to 29th September 2025

for

Landless & Daughters Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr M J Landless

Mrs C Landless

REGISTERED OFFICE:

853 Whittingham Lane

Whittingham

Preston

PR3 2AU

REGISTERED NUMBER:

14343316 (England and Wales)

ACCOUNTANTS:

Robin Oatridge & Co Limited

Chartered Certified Accountants

Black Bull House

353-355 Station Road

Bamber Bridge

Preston

Lancashire

PR5 6EE

FIXED ASSETS

Intangible assets

4

37,153

42,461

Tangible assets

5

2,895

3,293

40,048

45,754

CURRENT ASSETS

Stocks

4,500

4,850

Debtors

6

-

212

Cash at bank and in hand

1,908

4,112

6,408

9,174

CREDITORS

Amounts falling due within one year

7

30,144

37,355

NET CURRENT LIABILITIES

(23,736

)

(28,181

)

TOTAL ASSETS LESS CURRENT LIABILITIES

16,312

17,573

CREDITORS

Amounts falling due after more than one year

8

15,000

15,000

NET ASSETS

1,312

2,573

CAPITAL AND RESERVES

Called up share capital

2

2

Retained earnings

1,310

2,571

1,312

2,573

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 29th September 2025.

The members have not required the company to obtain an audit of its financial statements for the period ended 29th September 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 23rd September 2026 and were signed on its behalf by:

Mr M J Landless - Director

1.	STATUTORY INFORMATION

Landless & Daughters 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.

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 2022, is being amortised evenly over its estimated useful life of ten 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.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery etc

-

25% on reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the period 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 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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the period was 5 (2024 - 6 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1st October 2024

and 29th September 2025

53,076

AMORTISATION

At 1st October 2024

10,615

Charge for period

5,308

At 29th September 2025

15,923

NET BOOK VALUE

At 29th September 2025

37,153

At 30th September 2024

42,461

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1st October 2024

5,855

Additions

454

At 29th September 2025

6,309

DEPRECIATION

At 1st October 2024

2,562

Charge for period

852

At 29th September 2025

3,414

NET BOOK VALUE

At 29th September 2025

2,895

At 30th September 2024

3,293

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Other debtors

-

212

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

13,373

10,757

Trade creditors

5,501

4,924

Taxation and social security

8,761

12,939

Other creditors

2,509

8,735

30,144

37,355

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Other creditors

15,000

15,000

9.	LEASING AGREEMENTS

The company has an annual lease commitment of £10,800 that expires in December 2032.

10.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party of the company is the directors.