REGISTERED NUMBER: 07538784 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST MARCH 2025

FOR

D F RANGER & SONS LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

B.K. Ranger

W.G. Ranger

REGISTERED OFFICE:

Beacons Farm

Coxford Down

Micheldever Station

Winchester

Hampshire

SO21 3BD

REGISTERED NUMBER:

07538784 (England and Wales)

ACCOUNTANTS:

Martin and Company

25 St Thomas Street

Winchester

Hampshire

SO23 9HJ

FIXED ASSETS

Tangible assets

4

638,884

653,189

CURRENT ASSETS

Stocks

1,354

-

Debtors

5

298,417

286,627

Cash at bank and in hand

608,871

509,886

908,642

796,513

CREDITORS

Amounts falling due within one year

6

459,708

372,594

NET CURRENT ASSETS

448,934

423,919

TOTAL ASSETS LESS CURRENT LIABILITIES

1,087,818

1,077,108

CREDITORS

Amounts falling due after more than one year

7

(149,970

)

(198,302

)

PROVISIONS FOR LIABILITIES

(155,303

)

(158,597

)

NET ASSETS

782,545

720,209

CAPITAL AND RESERVES

Called up share capital

8

2

2

Retained earnings

782,543

720,207

SHAREHOLDERS' FUNDS

782,545

720,209

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

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

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 Board of Directors and authorised for issue on 11th November 2025 and were signed on its behalf by:

W.G. Ranger - Director

1.	STATUTORY INFORMATION

D F Ranger & Sons LTD 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 represents sales undertaken net of VAT.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off the cost less estimated residual value of each asset over its estimated useful life.

Motor vehicles - 20% - 30% 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 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 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

Leases are classified as finance leases whenever the terms of the lease transfer substantially all the risks and rewards of ownership to the lessees. All other leases are classified as operating leases.

Assets held under finance leases are recognised as assets at the lower of the assets fair value at the date of inception and the present value of the minimum lease payments. The related liability is included in the balance sheet as a finance lease obligation. Lease payments are treated as consisting of capital and interest elements. The interest is charged to profit or loss so as to produce a periodic rate of interest on the remaining balance of the liability.

Rentals payable under operating leases, including any lease incentives received, are charged to profit or loss on a straight line basis over the term of the relevant lease except where another more systematic basis is more representative of the time pattern in which economic benefits from the leased asset are consumed.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 13 (2024 - 13 ) .

4.	TANGIBLE FIXED ASSETS

Motor

vehicles

£

COST

At 1st April 2024

1,261,663

Additions

226,500

Disposals

(59,000

)

At 31st March 2025

1,429,163

DEPRECIATION

At 1st April 2024

608,474

Charge for year

237,638

Eliminated on disposal

(55,833

)

At 31st March 2025

790,279

NET BOOK VALUE

At 31st March 2025

638,884

At 31st March 2024

653,189

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

271,804

258,082

Other debtors

26,613

28,545

298,417

286,627

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Hire purchase contracts

137,865

128,345

Trade creditors

98,136

91,736

Taxation and social security

148,178

77,940

Other creditors

75,529

74,573

459,708

372,594

Hire purchase contracts are secured against the assets to which they relate.

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Hire purchase contracts

94,236

132,545

Other creditors

55,734

65,757

149,970

198,302

Hire purchase contracts are secured against the assets to which they relate.

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

2

Ordinary

£1

2

2

9.	CAPITAL COMMITMENTS

2025

2024

£

£

Contracted but not provided for in the

financial statements

-

100,000

Acquisition of tangible fixed assets amounts contracted for but not provided in the financial statements.