REGISTERED NUMBER: 07950825 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 28 FEBRUARY 2026

FOR

LANDRAKE SURFACING LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

Chartered Accountants' Report

7

DIRECTOR:

M A Jestin

REGISTERED OFFICE:

Cherry Wood Cottage

Alder Lane

Rolvenden

Cranbrook

Kent

TN17 4DF

REGISTERED NUMBER:

07950825 (England and Wales)

ACCOUNTANTS:

Stephen Hill Mid Kent Limited

31-33 Albion Place

Sittingbourne Road

Maidstone

Kent

ME14 5DZ

FIXED ASSETS

Tangible assets

4

193,443

273,006

CURRENT ASSETS

Stocks

-

43,474

Debtors

5

4,138

321,798

Cash at bank

6,824

147,868

10,962

513,140

CREDITORS

Amounts falling due within one year

6

127,334

287,920

NET CURRENT (LIABILITIES)/ASSETS

(116,372

)

225,220

TOTAL ASSETS LESS CURRENT LIABILITIES

77,071

498,226

CREDITORS

Amounts falling due after more than one year

7

(121,725

)

(208,374

)

PROVISIONS FOR LIABILITIES

(36,754

)

(51,870

)

NET (LIABILITIES)/ASSETS

(81,408

)

237,982

CAPITAL AND RESERVES

Called up share capital

1,000

1,000

Retained earnings

(82,408

)

236,982

(81,408

)

237,982

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28 February 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 28 February 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 28 September 2026 and were signed by:

M A Jestin - Director

1.	STATUTORY INFORMATION

Landrake Surfacing Limited 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.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Plant and machinery

-

25% on reducing balance

Motor vehicles

-

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 year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

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 year was 1 (2025 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

machinery

fittings

vehicles

Totals

£

£

£

£

COST

At 1 March 2025

141,645

22,630

420,282

584,557

Disposals

(66,187

)

-

(55,000

)

(121,187

)

At 28 February 2026

75,458

22,630

365,282

463,370

DEPRECIATION

At 1 March 2025

89,828

17,260

204,463

311,551

Charge for year

9,820

1,342

53,320

64,482

Eliminated on disposal

(53,647

)

-

(52,459

)

(106,106

)

At 28 February 2026

46,001

18,602

205,324

269,927

NET BOOK VALUE

At 28 February 2026

29,457

4,028

159,958

193,443

At 28 February 2025

51,817

5,370

215,819

273,006

Fixed assets, included in the above, which are held under hire purchase contracts and finance leases are as follows:

Plant and

Motor

machinery

vehicles

Totals

£

£

£

COST

At 1 March 2025

and 28 February 2026

47,458

326,282

373,740

DEPRECIATION

At 1 March 2025

13,164

115,843

129,007

Charge for year

8,574

52,610

61,184

At 28 February 2026

21,738

168,453

190,191

NET BOOK VALUE

At 28 February 2026

25,720

157,829

183,549

At 28 February 2025

34,294

210,439

244,733

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

28.2.26

28.2.25

£

£

Trade debtors

-

88,455

Other debtors

4,138

233,343

4,138

321,798

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

28.2.26

28.2.25

£

£

Bank loans and overdrafts

4,200

4,200

Hire purchase contracts and finance leases

81,362

81,285

Trade creditors

28,289

163,773

Taxation and social security

(157

)

7,746

Other creditors

13,640

30,916

127,334

287,920

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

28.2.26

28.2.25

£

£

Bank loans

18,482

23,768

Hire purchase contracts and finance leases

103,243

184,606

121,725

208,374

Amounts falling due in more than five years:

Repayable by instalments

Bank loans more 5 yr by instal

1,332

6,968

8.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is M A Jestin.

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Landrake Surfacing Limited for the year ended 28 February 2026 which comprise the Statement of Income and Retained Earnings, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the director of Landrake Surfacing Limited in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Landrake Surfacing Limited and state those matters that we have agreed to state to the director of Landrake Surfacing Limited in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Landrake Surfacing Limited and its director for our work or for this report.

It is your duty to ensure that Landrake Surfacing 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 loss of Landrake Surfacing Limited. You consider that Landrake Surfacing 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 Landrake Surfacing 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 financial statements.

Stephen Hill Mid Kent Limited

31-33 Albion Place

Sittingbourne Road

Maidstone

Kent

ME14 5DZ

28 September 2026