REGISTERED NUMBER: 03919646 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 May 2025

for

Landon Commercial Investments Limited

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTOR:

Mrs A M Kelly

REGISTERED OFFICE:

192 Towngate

Leyland

Preston

Lancs

PR25 2TE

REGISTERED NUMBER:

03919646 (England and Wales)

ACCOUNTANTS:

McDade Roberts Accountants Limited

Chartered Accountants

316 Blackpool Road

Fulwood

Preston

Lancashire

PR2 3AE

FIXED ASSETS

Tangible assets

4

1,116

1,626

Investment property

5

659,724

534,724

660,840

536,350

CURRENT ASSETS

Debtors

6

760

8,141

Cash at bank

10,639

32,075

11,399

40,216

CREDITORS

Amounts falling due within one year

7

33,440

114,348

NET CURRENT LIABILITIES

(22,041

)

(74,132

)

TOTAL ASSETS LESS CURRENT LIABILITIES

638,799

462,218

PROVISIONS FOR LIABILITIES

42,026

19,224

NET ASSETS

596,773

442,994

CAPITAL AND RESERVES

Called up share capital

150

150

Capital redemption reserve

50

50

Fair value reserve

196,326

95,076

Retained earnings

400,247

347,718

SHAREHOLDERS' FUNDS

596,773

442,994

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 May 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 May 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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 24 November 2025 and were signed by:

Mrs A M Kelly - Director

1.	STATUTORY INFORMATION

Landon Commercial Investments 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 as modified by the revaluation of certain assets.

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.

Plant and machinery

-

25% on reducing balance

Computer equipment

-

33% on cost

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

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 statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Computer

machinery

equipment

Totals

£

£

£

COST

At 1 June 2024

and 31 May 2025

2,131

637

2,768

DEPRECIATION

At 1 June 2024

932

210

1,142

Charge for year

300

210

510

At 31 May 2025

1,232

420

1,652

NET BOOK VALUE

At 31 May 2025

899

217

1,116

At 31 May 2024

1,199

427

1,626

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 June 2024

534,724

Revaluations

125,000

At 31 May 2025

659,724

NET BOOK VALUE

At 31 May 2025

659,724

At 31 May 2024

534,724

Fair value at 31 May 2025 is represented by:

£

Valuation in 2025

125,000

Cost

534,724

659,724

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.5.25

31.5.24

£

£

Other debtors

760

8,141

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.5.25

31.5.24

£

£

Bank loans and overdrafts

-

63,726

Taxation and social security

7,087

11,105

Other creditors

26,353

39,517

33,440

114,348

8.	SECURED DEBTS

The following secured debts are included within creditors:

31.5.25

31.5.24

£

£

Bank overdraft

-

63,726

The charges in the form of mortgages secured individually against the two properties included in investment property were satisfied on 9th April 2025.