ACCOUNTS - Final Accounts preparation

Registered number: SC840177

LANDRY & KLING UK LIMITED

FILLETED FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE PERIOD ENDED 31 DECEMBER 2025

LANDRY & KLING UK LIMITED

REGISTERED NUMBER: SC840177

STATEMENT OF FINANCIAL POSITION

AS AT 31 DECEMBER 2025

		2025
Note		£


Current assets
Debtors: amounts falling due within one year	4	248,992
Cash and cash equivalents	5	273,806
		522,798
Creditors: amounts falling due within one year	6	(740,648)
Net current liabilities			(217,850)
Net liabilities			(217,850)

Capital and reserves
Called up share capital	7	1
Profit and loss account	8	(217,851)
		(217,850)

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

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

The Company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf by:

J Landry

Director

Date: 7 July 2026

The notes on pages 3 to 6 form part of these financial statements.

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LANDRY & KLING UK LIMITED

STATEMENT OF CHANGES IN EQUITY

FOR THE PERIOD ENDED 31 DECEMBER 2025

	Called up share capital	Profit and loss account	Total equity
	£	£	£
At 5 March 2025	-	-	-

Loss for the period	-	(217,851)	(217,851)
Total comprehensive income for the period	-	(217,851)	(217,851)
Transactions with owners
Shares issued during the period	1	-	1
Total transactions with owners	1	-	1
At 31 December 2025	1	(217,851)	(217,850)

The notes on pages 3 to 6 form part of these financial statements.

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LANDRY & KLING UK LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 DECEMBER 2025

1.	General information

Landry & Kling UK Limited (the 'Company') is a private company limited by shares, incorporated in Scotland on 5 March 2025, registration number SC840177. The Company's registered address is C/O Brodies LLP Capital Square, 58 Morrison Street, Edinburgh, EH3 8BP.
These financial statements have been prepared for a period of less than 12 months, from 5 March 2025 to 31 December 2025, which is the company’s first period of trading since incorporation. As this is the company’s first financial period, no comparative figures for a prior year are presented.
These financial statements have been presented in pound sterling as this is the currency of the primary economic environment in which the Company operates. Monetary amounts in these financial statements have been rounded to the nearest £.

2.Accounting policies

2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006. 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 following principal accounting policies have been applied:

2.2

Going concern

The Company has net current liabilities, however the Director has considered the budgets and cash flow forecasts for the Company including ongoing financial support available from the Company's parent undertaking and believes that the Company will be able to meet its liabilities as they fall due. The financial statements have, therefore, been prepared on a going concern basis. The Director has considered a period of at least 12 months from the date of approval of the financial statements.

2.3

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:

∙the amount of revenue can be measured reliably;

∙it is probable that the Company will receive the consideration due under the contract;

∙the stage of completion of the contract at the end of the reporting period can be measured reliably; and

∙the costs incurred and the costs to complete the contract can be measured reliably.

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LANDRY & KLING UK LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 DECEMBER 2025

2.Accounting policies (continued)

2.4

Interest receivable and similar income

Interest receivable and similar income is recognised in the Statement of Comprehensive Income using the effective interest method.

2.5

Taxation

Tax is recognised in the Statement of Comprehensive Income except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the Company operates and generates income.

Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the reporting date, except that:

∙The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and

∙Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met.

Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date.

2.6

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

2.7

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

2.8

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

Employees

The average monthly number of employees, including the Director, during the period was 1.

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LANDRY & KLING UK LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 DECEMBER 2025

Debtors

					2025
					£


	Trade debtors	237,601
	Other debtors	497
	Prepayments and accrued income	10,894
		248,992

5.	Cash and cash equivalents
		2025
		£

	Cash at bank and in hand	273,806

6.	Creditors: Amounts falling due within one year
		2025
		£

	Trade creditors	1,103
	Amounts owed to group undertakings	631,939
	Other taxation and social security	87,813
	Other creditors	3,843
	Accruals and deferred income	15,950
		740,648

Amounts owed to group undertakings are unsecured, interest free and repayable on demand.

7.	Share capital
		2025
		£

		Allotted, called up and fully paid

		1 Ordinary share of £1.00	1

The Company has one class of ordinary shares which carry voting rights, but no right to fixed income.
Upon incorporation, the Company issued 1 Ordinary share of £1.00.

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LANDRY & KLING UK LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 DECEMBER 2025

Reserves

Profit and loss account

The profit and loss account represents cumulative profits and losses of the Company.

9.	Related party transactions
	The Company has taken advantage of the exemption offered in FRS 102, not to disclose transactions entered into between two or more members of a group, provided that any subsidiary undertaking which is a party to the transaction is wholly owned by the same parent undertaking.

10.	Controlling party

As at 31 December 2025, the immediate and ultimate controlling party and parent is Landry & Kling Inc. by virtue of their 100% shareholding. The registered office of the immediate and ultimate parent company is 1390 S Dixie Hwy, Coral Gables, FL 33146, United States.

11.	Auditor's information

The auditor's report on the financial statements for the period ended 31 December 2025 was unqualified.

The audit report was signed on 7 July 2026 by Jacqueline Whyte (Senior Statutory Auditor) on behalf of Thomson Cooper.

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