Registration number: 04662606

Larraby Land Taunton Limited

Contents

Company Information	1
Balance Sheet	2
Notes to the Unaudited Financial Statements	3 to 6

Larraby Land Taunton Limited

Company Information

Director

J D Tibbles

Registered office

8 High Street Heathfield East Sussex United Kingdom TN21 8LS

Accountants

Manningtons 8 High Street Heathfield East Sussex TN21 8LS

Larraby Land Taunton Limited

(Registration number: 04662606)
Balance Sheet as at 30 September 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	4	68	207
Current assets
Debtors	5	10,528	10,503
Cash at bank and in hand		676	1,712
		11,204	12,215
Creditors: Amounts falling due within one year	6	(6,853)	(8,878)
Net current assets		4,351	3,337
Net assets		4,419	3,544
Capital and reserves
Called up share capital		3	3
Retained earnings		4,416	3,541
Shareholders' funds		4,419	3,544

For the financial year ending 30 September 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 12 January 2026
 

......................................... J D Tibbles Director

Larraby Land Taunton Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2025

1	General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
8 High Street
Heathfield
East Sussex
TN21 8LS
United Kingdom

The principal place of business is:
Lower Crabb
Five Ashes
Mayfield
East Sussex
TN20 6HJ
United Kingdom

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

The presentation currency of the financial statements is the Pound Sterling (£).

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

Larraby Land Taunton Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2025

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Fixtures,fittings and equipment	25% Reducing balance

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised at the transaction price, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised at the transaction price.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

3	Staff numbers

The average number of persons employed by the company (including the director) during the year, was 0 (2024 - 0).

Larraby Land Taunton Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2025

4	Tangible assets

	Furniture, fittings and equipment  £	Total £
Cost or valuation
At 1 October 2024	2,173	2,173
Disposals	(1,287)	(1,287)
At 30 September 2025	886	886
Depreciation
At 1 October 2024	1,966	1,966
Charge for the year	22	22
Eliminated on disposal	(1,170)	(1,170)
At 30 September 2025	818	818
Carrying amount
At 30 September 2025	68	68
At 30 September 2024	207	207

5

Debtors

	Note	2025 £	2024 £
Amounts owed by group undertakings and undertakings in which the company has a participating interest	7	4,813	4,813
Taxation and social security		25	-
Other debtors		5,690	5,690
		10,528	10,503

6

Creditors

Creditors: amounts falling due within one year

	2025 £	2024 £
Due within one year
Taxation and social security	326	6,048
Other creditors	86	162
Director loan account	6,441	2,668
	6,853	8,878

Larraby Land Taunton Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2025

7	Related party transactions

Summary of transactions with other related parties

Larraby LLP
Larraby Land Ltd Mr J T Tibbles is a member of Larraby LLP and a director and shareholder in Larraby Land Ltd
Share of profit or losses from Larraby LLP are included in these accounts

Income and receivables from related parties

2025	Other related parties £
Receipt of services	4,737
Amounts receivable from related party	4,813

2024	Other related parties £
Amounts receivable from related party	4,813

Expenditure with and payables to related parties

2025	Other related parties £
Rendering of services	2,000

2024	Other related parties £
Rendering of services	1,385