REGISTERED NUMBER: 13301136 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2026

for

Landbased Services Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

L J Speller

SECRETARY:

REGISTERED OFFICE:

2 Clarence Road East

Weston-Super-Mare

BS23 4BT

REGISTERED NUMBER:

13301136 (England and Wales)

ACCOUNTANTS:

Mayfair Business & Tax Consultancy Limited

Mayfair House

46 Boulevard

Weston super Mare

Somerset

BS23 1NF

FIXED ASSETS

Intangible assets

4

43,412

52,094

Tangible assets

5

195,970

129,530

239,382

181,624

CURRENT ASSETS

Debtors

6

63,886

68,086

Cash at bank

-

9,449

63,886

77,535

CREDITORS

Amounts falling due within one year

7

94,088

71,682

NET CURRENT (LIABILITIES)/ASSETS

(30,202

)

5,853

TOTAL ASSETS LESS CURRENT LIABILITIES

209,180

187,477

CREDITORS

Amounts falling due after more than one year

8

54,515

28,500

NET ASSETS

154,665

158,977

CAPITAL AND RESERVES

Called up share capital

1

1

Retained earnings

154,664

158,976

154,665

158,977

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 director and authorised for issue on 7 October 2026 and were signed by:

L J Speller - Director

1.	STATUTORY INFORMATION

Landbased Services 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 0, is being amortised evenly over its estimated useful life of nil 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

Taxation

Taxation for the year 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 year 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.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2025 - 2 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 April 2025

and 31 March 2026

86,824

AMORTISATION

At 1 April 2025

34,730

Charge for year

8,682

At 31 March 2026

43,412

NET BOOK VALUE

At 31 March 2026

43,412

At 31 March 2025

52,094

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 April 2025

216,550

Additions

131,762

At 31 March 2026

348,312

DEPRECIATION

At 1 April 2025

87,020

Charge for year

65,322

At 31 March 2026

152,342

NET BOOK VALUE

At 31 March 2026

195,970

At 31 March 2025

129,530

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Trade debtors

49,534

16,729

Other debtors

14,352

51,357

63,886

68,086

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Bank loans and overdrafts

30,211

27,860

Trade creditors

49,734

9,734

Taxation and social security

10,930

23,949

Other creditors

3,213

10,139

94,088

71,682

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.3.26

31.3.25

£

£

Bank loans

54,515

28,500

Amounts falling due in more than five years:

Repayable by instalments

Bank loans more 5 yr by instal

54,515

28,500