1 July 2024 v2025.62.1 limited_company_frs_102_section_1a_v1_1_2 companies_houseSoftwarefalsetruetruetrueNo description of principal activityfalsetruexbrli:purexbrli:sharesiso4217:GBP035813732024-07-012025-06-30035813732025-06-30035813732024-06-3003581373core:WithinOneYear2025-06-3003581373core:WithinOneYear2024-06-3003581373core:ShareCapital2025-06-3003581373core:ShareCapital2024-06-3003581373core:RevaluationReserve2025-06-3003581373core:RevaluationReserve2024-06-3003581373core:OtherReservesSubtotal2025-06-3003581373core:OtherReservesSubtotal2024-06-3003581373core:RetainedEarningsAccumulatedLosses2025-06-3003581373core:RetainedEarningsAccumulatedLosses2024-06-3003581373bus:Director12024-07-012025-06-3003581373bus:RegisteredOffice2024-07-012025-06-3003581373core:OfficeEquipment2024-07-012025-06-3003581373core:FurnitureFittings2024-07-012025-06-3003581373core:MotorVehicles2024-07-012025-06-30035813732023-07-012024-06-3003581373core:LandBuildings2024-07-0103581373core:PlantMachinery2024-07-01035813732024-07-0103581373core:PlantMachinery2024-07-012025-06-3003581373core:LandBuildings2025-06-3003581373core:PlantMachinery2025-06-3003581373core:LandBuildings2024-06-3003581373core:PlantMachinery2024-06-3003581373core:AdditionsToInvestments2025-06-3003581373core:CostValuation2025-06-3003581373core:AfterOneYear2025-06-3003581373core:AfterOneYear2024-06-300358137312024-07-012025-06-3003581373countries:EnglandWales2024-07-012025-06-3003581373bus:AuditExempt-NoAccountantsReport2024-07-012025-06-3003581373bus:PrivateLimitedCompanyLtd2024-07-012025-06-3003581373bus:SmallEntities2024-07-012025-06-3003581373bus:FullAccounts2024-07-012025-06-30
Company registration number:
03581373
La Nu-Range Ltd
Unaudited Filleted Financial Statements for the year ended
30 June 2025
La Nu-Range Ltd
Statement of Financial Position
30 June 2025
20252024
Note££
Fixed assets    
Tangible assets 5
4,681,404
 
4,684,611
 
Investments 6
13,167
  -  
4,694,571
 
4,684,611
 
Current assets    
Debtors 7
411,476
 
403,872
 
Investments 8
3,899,084
 
2,447,027
 
Cash at bank and in hand
196,587
 
100,415
 
4,507,147
 
2,951,314
 
Creditors: amounts falling due within one year 9
(1,534,744
)
(566,186
)
Net current assets
2,972,403
 
2,385,128
 
Total assets less current liabilities 7,666,974   7,069,739  
Capital and reserves    
Called up share capital
333
 
293
 
Revaluation reserve
499,020
 
499,020
 
Other reserves
13
 
13
 
Profit and loss account
7,167,608
 
6,570,413
 
Shareholders funds
7,666,974
 
7,069,739
 
For the year ending
30 June 2025
, the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors' responsibilities:
  • The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476;
  • The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.
These
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.
These
financial statements
were approved by the board of directors and authorised for issue on
22 September 2025
, and are signed on behalf of the board by:
Dr A Sharma
Director
Company registration number:
03581373
La Nu-Range Ltd
Notes to the Financial Statements
Year ended
30 June 2025

1 General information

The company is a private company limited by shares and is registered in England and Wales. The address of the registered office is
30 Sylvan Avenue
,
Hornchurch
,
Essex
,
RM11 2PN
, .

2 Statement of compliance

These
financial statements
have been prepared in compliance with FRS 102 Section 1A, 'The Financial Reporting Standard applicable to the UK and Republic of Ireland'.

3 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.

Key source of estimation, uncertainty and judgement

The preparation of financial statements in conformity with generally accepted accounting practice requires management to make estimates and judgement that affect the reported amounts of assets and liabilities as well as the disclosure of contingent assets and liabilities at the balance sheet date and the reported amounts of revenues and expenses during the reporting period.
There is estimation uncertainty in calculating depreciation. A full line by line review of fixed assets is carried out by management regularly. Whilst every attempt is made to ensure that the depreciation policy is as accurate as possible, there remains a risk that the policy does not match the useful life of the assets.
There is estimation uncertainty in calculating deferred tax. A full line by line review of deferred tax is carried out by management regularly. Whilst every attempt is made to ensure that the deferred tax is accurate as possible, there remains a risk that the provisions do not match the actual tax liability when asset is disposed off.
There is estimation uncertainty in calculating bad debt provisions. A full line by line review of trade debtors is carried out at the end of each month. Whilst every attempt is made to ensure that the bad debt provisions are as accurate as possible, there remains a risk that the provisions do not match the level of debts which ultimately prove to be uncollectable.

Turnover

Turnover represents the total invoice value of services rendered during the year.

Tangible assets

Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful economic life of that asset as follows:
Office equipment
25% straight line
Fixtures and fittings
20% on cost
Motor vehicles
10% straight line

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.

Financial instruments

Financial assets and financial liabilities are recognised in the balance sheet when the company becomes a party to the contractual provisions of the instrument.
Trade and other debtors and creditors are classified as basic financial instruments and measured at initial recognition at transaction price. Debtors and creditors are subsequently measured at amortised cost using the effective interest rate method. A provision is established when there is objective evidence that the company will not be able to collect all amounts due.
Cash and cash equivalents are classified as basic financial instruments and comprise cash in hand and at bank and bank overdrafts.
Financial liabilities and equity instruments issued by the company are classified in accordance with the substance of the contractual arrangements entered into and the definitions of a financial liability and an equity instrument. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities. Equity instruments issued by the company are recorded at the proceeds received, net of direct issue costs.

4 Average number of employees

The average number of persons employed by the company during the year was
3
(2024:
3.00
).

5 Tangible assets

Land and buildingsPlant and machinery etc.Total
£££
Cost      
At
1 July 2024
4,998,786
 
135,458
 
5,134,244
 
Additions -  
11,841
 
11,841
 
At
30 June 2025
4,998,786
 
147,299
 
5,146,085
 
Depreciation      
At
1 July 2024
406,786
 
42,847
 
449,633
 
Charge -  
15,048
 
15,048
 
At
30 June 2025
406,786
 
57,895
 
464,681
 
Carrying amount      
At
30 June 2025
4,592,000
 
89,404
 
4,681,404
 
At 30 June 2024
4,592,000
 
92,611
 
4,684,611
 

Investment property

Fair value: At 1 July 2024- £4,592,000
At 30 June 2025-£4,592,000
Net book value: At 30 June 2025 £4,592,000 (2024- £4,592,000)
Fair value at 30 June 2025 is represented by:
Valuation in 2022 £(406,786)
Valuation in 2017 £284,246
Valuation in 2016 £(59,482)
Valuation in 2014 £545,296
Valuation in 2010 £135,745
Cost £4,092,980
Total £4,592,000
If investment properties had not been revalued they would have been included at the historical cost £4,092,980 .
Investment properties were valued on an open market value basis on 30 June 2025 by the director.

6 Investments

Other investments other than loans
£
Cost  
At
1 July 2024
-  
Additions
13,167
 
At
30 June 2025
13,167
 
Impairment  
At
1 July 2024
and
30 June 2025
-  
Carrying amount  
At
30 June 2025
13,167
 
At 30 June 2024 -  

7 Debtors

20252024
££
Other debtors
411,476
 
403,872
 
The debtors above include the following amounts falling due after more than one year:
20252024
££
Other debtors
400,000
 
400,000
 

8 Investments

20252024
££
Other current asset investments
3,899,084
 
2,447,027
 

9 Creditors: amounts falling due within one year

20252024
££
Bank loans and overdrafts
71,444
 
63,427
 
Taxation and social security
120,020
 
62,070
 
Other creditors
1,343,280
 
440,689
 
1,534,744
 
566,186