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REGISTERED NUMBER: 01507907 (England and Wales)















E. Rand & Sons Limited

Unaudited Financial Statements

For The Year Ended 31 January 2025






E. Rand & Sons Limited (Registered number: 01507907)






Contents of the Financial Statements
For The Year Ended 31 January 2025




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4

Report of the Accountants 7

E. Rand & Sons Limited

Company Information
For The Year Ended 31 January 2025







DIRECTORS: J E Rand
J A Bilson
T J Waring
K Gregory





REGISTERED OFFICE: Chapel Lane
Great Blakenham
Ipswich
Suffolk
IP6 0JY





REGISTERED NUMBER: 01507907 (England and Wales)





ACCOUNTANTS: Roddis Taylor Robinson
Chartered Accountants
Unit 6, Acorn Business Park
Woodseats Close
Sheffield
South Yorkshire
S8 0TB

E. Rand & Sons Limited (Registered number: 01507907)

Balance Sheet
31 January 2025

2025 2024
Notes £    £    £   
FIXED ASSETS
Tangible assets 4 117,099 100,767

CURRENT ASSETS
Stocks 279,298 491,320
Debtors 5 1,632,710 1,705,397
Cash at bank and in hand 767,215 81,218
2,679,223 2,277,935
CREDITORS
Amounts falling due within one year 6 1,215,841 1,437,839
NET CURRENT ASSETS 1,463,382 840,096
TOTAL ASSETS LESS CURRENT
LIABILITIES

1,580,481

940,863

CREDITORS
Amounts falling due after more than one
year

7

(19,656

)

-

PROVISIONS FOR LIABILITIES (26,691 ) (21,545 )
NET ASSETS 1,534,134 919,318

CAPITAL AND RESERVES
Called up share capital 100,000 100,000
Retained earnings 1,434,134 819,318
1,534,134 919,318

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2025 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.

E. Rand & Sons Limited (Registered number: 01507907)

Balance Sheet - continued
31 January 2025


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 12 June 2025 and were signed on its behalf by:





T J Waring - Director


E. Rand & Sons Limited (Registered number: 01507907)

Notes to the Financial Statements
For The Year Ended 31 January 2025

1. STATUTORY INFORMATION

E. Rand & Sons 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.

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
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.

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.

E. Rand & Sons Limited (Registered number: 01507907)

Notes to the Financial Statements - continued
For The Year Ended 31 January 2025

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 33 (2024 - 33 ) .

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 February 2024 638,581
Additions 62,454
Disposals (7,200 )
At 31 January 2025 693,835
DEPRECIATION
At 1 February 2024 537,814
Charge for year 46,122
Eliminated on disposal (7,200 )
At 31 January 2025 576,736
NET BOOK VALUE
At 31 January 2025 117,099
At 31 January 2024 100,767

The net book value of tangible fixed assets includes £ 26,834 in respect of assets held under hire purchase contracts.

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Trade debtors 1,232,733 1,074,416
Amounts owed by group undertakings 3,533 6,096
Amounts recoverable on contract 209,034 -
Other debtors 187,410 624,885
1,632,710 1,705,397

Included in other debtors at 31 January 2025 is £69,702 (2024: £546,065) due to the company from the invoice finance facility provider.

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Hire purchase contracts 6,207 -
Trade creditors 605,731 762,846
Taxation and social security 410,539 323,894
Other creditors 193,364 351,099
1,215,841 1,437,839

E. Rand & Sons Limited (Registered number: 01507907)

Notes to the Financial Statements - continued
For The Year Ended 31 January 2025

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2025 2024
£    £   
Hire purchase contracts 19,656 -

8. SECURED DEBTS

The following secured debts are included within creditors:

2025 2024
£    £   
Hire purchase contracts 25,863 -

The hire purchase liabilities are secured on the assets to which they relate.

9. ULTIMATE CONTROLLING PARTY

The company is a wholly owned subsidiary of Great Blakenham Holdings Limited. The registered office of Great Blakenham Holdings Limited is Unit 6 Acorn Business Park, Woodseats Close, Sheffield S8 0TB.

E. Rand & Sons Limited

Report of the Accountants to the Directors of
E. Rand & Sons 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.

As described on the Balance Sheet you are responsible for the preparation of the financial statements for the year ended 31 January 2025 set out on pages three to eight and you consider that the company is exempt from an audit.

In accordance with your instructions, we have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and information and explanations supplied to us.

Our report may not be relied upon by any person for any other purpose whatsoever.

Roddis Taylor Robinson neither owes nor accepts any duty to any other party and shall not be liable for any loss, damage or expenses of whatsoever nature which is caused by their reliance on these accounts.






Roddis Taylor Robinson
Chartered Accountants
Unit 6, Acorn Business Park
Woodseats Close
Sheffield
South Yorkshire
S8 0TB


12 June 2025