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REGISTERED NUMBER: 01385643 (England and Wales)

























Unaudited Financial Statements

for the Year Ended 31 October 2024

for

Land Ranger Services Limited

Land Ranger Services Limited (Registered number: 01385643)






Contents of the Financial Statements
for the year ended 31 October 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3

Chartered Accountants' Report 6

Land Ranger Services Limited

Company Information
for the year ended 31 October 2024







DIRECTORS: T W Messenger
M J Messenger
D R Messenger
Mrs A Messenger





SECRETARY: Mrs A Messenger





REGISTERED OFFICE: Brooks Lane Industrial Estate
Brooks Lane
Middlewich
Cheshire
CW10 0JG





REGISTERED NUMBER: 01385643 (England and Wales)





ACCOUNTANTS: Bennett Brooks & Co Limited
Chartered Accountants
St George's Court
Winnington Avenue
Northwich
Cheshire
CW8 4EE

Land Ranger Services Limited (Registered number: 01385643)

Balance Sheet
31 October 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 84,072 84,818

CURRENT ASSETS
Stocks 524,413 519,521
Debtors 5 760,442 843,970
Cash at bank and in hand 224,879 185,788
1,509,734 1,549,279
CREDITORS
Amounts falling due within one year 6 187,291 211,010
NET CURRENT ASSETS 1,322,443 1,338,269
TOTAL ASSETS LESS CURRENT
LIABILITIES

1,406,515

1,423,087

PROVISIONS FOR LIABILITIES 19,961 21,205
NET ASSETS 1,386,554 1,401,882

CAPITAL AND RESERVES
Called up share capital 12,500 12,500
Retained earnings 1,374,054 1,389,382
1,386,554 1,401,882

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 October 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 2024 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 20 March 2025 and were signed on its behalf by:





D R Messenger - Director


Land Ranger Services Limited (Registered number: 01385643)

Notes to the Financial Statements
for the year ended 31 October 2024

1. STATUTORY INFORMATION

Land Ranger Services 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.

Going concern
After reviewing the company's forecasts and projections, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. The company therefore continues to adopt the going concern basis of accounting in preparing its financial statements.

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
Tangible fixed assets are stated at cost less accumulated depreciation. Cost includes the original purchase price of the asset and the costs attributable to bringing the asset to its working condition for its intended use.

Depreciation is provided on all tangible fixed assets, at rates calculated to write off the cost, less estimated residual value, of each asset on a systematic basis over its expected useful life as follows:

Plant and machinery- 10% straight line
Motor vehicles- 25% straight line
Fixtures and fittings- 10% straight line

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 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.

Land Ranger Services Limited (Registered number: 01385643)

Notes to the Financial Statements - continued
for the year ended 31 October 2024

2. ACCOUNTING POLICIES - continued

Cash and cash equivalents
Cash and cash equivalents includes cash in hand, cash held with banks and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

Short term debtors and creditors
Short term debtors and creditors with no stated interest rate are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account.

Share capital
Ordinary shares are classed as equity.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 13 (2023 - 13 ) .

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 November 2023 296,537
Additions 24,200
Disposals (26,970 )
At 31 October 2024 293,767
DEPRECIATION
At 1 November 2023 211,719
Charge for year 15,736
Eliminated on disposal (17,760 )
At 31 October 2024 209,695
NET BOOK VALUE
At 31 October 2024 84,072
At 31 October 2023 84,818

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 71,216 118,088
Other debtors 689,226 725,882
760,442 843,970

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade creditors 141,616 172,656
Taxation and social security 34,101 21,379
Other creditors 11,574 16,975
187,291 211,010

7. OTHER FINANCIAL COMMITMENTS

At the balance sheet date the company has non cancellable operating lease commitments totalling £20,077 (2023: £30,296).

Land Ranger Services Limited (Registered number: 01385643)

Notes to the Financial Statements - continued
for the year ended 31 October 2024

8. RELATED PARTY DISCLOSURES

Included in other debtors is £673,907 (2023: £688,907) due from the company's parent company. No interest is chargeable on this balance and it is repayable on demand.

9. PARENT COMPANY

The company is a 100% subsidiary of P.B.S Properties Limited. The registered office of the parent is the same as Land Ranger Services Limited which can be found on the Company Information page.

Chartered Accountants' Report to the Board of Directors
on the Unaudited Financial Statements of
Land Ranger Services Limited

The following reproduces the text of the report prepared for the directors 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 Directors 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 Land Ranger Services Limited for the year ended 31 October 2024 which comprise the Income Statement, 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 Board of Directors of Land Ranger Services Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Land Ranger Services Limited and state those matters that we have agreed to state to the Board of Directors of Land Ranger Services Limited, as a body, 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 Land Ranger Services Limited and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Land Ranger Services 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 Land Ranger Services Limited. You consider that Land Ranger Services 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 Land Ranger Services 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.






Bennett Brooks & Co Limited
Chartered Accountants
St George's Court
Winnington Avenue
Northwich
Cheshire
CW8 4EE


20 March 2025