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REGISTERED NUMBER: 12198970 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2023

FOR

LAND & FOREST LIMITED

LAND & FOREST LIMITED (REGISTERED NUMBER: 12198970)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2023










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


LAND & FOREST LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 30 SEPTEMBER 2023







DIRECTORS: T Compton
Mrs M C Compton
N Powell
Mrs H Powell
T Risbridger





REGISTERED OFFICE: Hill Grove Spring Farm
London Road
Petworth
West Sussex
GU28 9EQ





REGISTERED NUMBER: 12198970 (England and Wales)





ACCOUNTANTS: Lewis Brownlee (Chichester) Limited
Grange House
Grange Road
Midhurst
West Sussex
GU29 9LS

LAND & FOREST LIMITED (REGISTERED NUMBER: 12198970)

BALANCE SHEET
30 SEPTEMBER 2023

2023 2022
Notes £ £ £ £
FIXED ASSETS
Investments 4 200 200

CURRENT ASSETS
Debtors 5 75,261 53,532
Cash at bank 283,747 1,123
359,008 54,655
CREDITORS
Amounts falling due within one year 6 18,648 53,778
NET CURRENT ASSETS 340,360 877
TOTAL ASSETS LESS CURRENT
LIABILITIES

340,560

1,077

CAPITAL AND RESERVES
Called up share capital 1,190 1,000
Share premium 294,500 -
Retained earnings 44,870 77
340,560 1,077

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2023 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 18 January 2024 and were signed on its behalf by:





N Powell - Director


LAND & FOREST LIMITED (REGISTERED NUMBER: 12198970)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2023


1. STATUTORY INFORMATION

Land & Forest 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.

The presentational currency of the financial statements is in Pound Sterling (£) which is rounded to the nearest pound (£).

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.

Preparation of consolidated financial statements
The financial statements contain information about Land & Forest Limited as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.

Investments in subsidiaries
Investments in subsidiary undertakings are recognised at cost.

Financial instruments
Financial instruments are classified by the director as basic or advanced following the conditions in FRS 102 Section 11 . Basic financial instruments are recognised at amortised cost using the effective interest method unless the effect of discounting would be immaterial, in which case they are stated at cost. The company has no advanced financial instruments.

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 5 (2022 - 3 ) .

LAND & FOREST LIMITED (REGISTERED NUMBER: 12198970)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 SEPTEMBER 2023


4. FIXED ASSET INVESTMENTS
Shares in
group
undertakings
£
COST
At 1 October 2022
and 30 September 2023 200
NET BOOK VALUE
At 30 September 2023 200
At 30 September 2022 200

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£ £
Trade debtors 24,481 2,499
Amounts owed by group undertakings 49,780 50,000
Other debtors 1,000 1,033
75,261 53,532

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£ £
Trade creditors 11,656 2,034
Amounts owed to group undertakings - 200
Other creditors 6,992 51,544
18,648 53,778

7. RELATED PARTY DISCLOSURES

Included under debtors in last year's accounts was a loan totalling £50,000 to Powell Forestry Limited. This was fully repaid in the year.

8. ULTIMATE CONTROLLING PARTY

The company is controlled by the directors.