REGISTERED NUMBER: 01385643 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 October 2025

for

Land Ranger Services Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

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

FIXED ASSETS

Tangible assets

4

126,731

84,072

CURRENT ASSETS

Stocks

408,097

524,413

Debtors

5

733,084

760,442

Cash at bank and in hand

255,866

224,879

1,397,047

1,509,734

CREDITORS

Amounts falling due within one year

6

(214,525

)

(187,291

)

NET CURRENT ASSETS

1,182,522

1,322,443

TOTAL ASSETS LESS CURRENT LIABILITIES

1,309,253

1,406,515

CREDITORS

Amounts falling due after more than one year

7

(26,042

)

-

PROVISIONS FOR LIABILITIES

(30,689

)

(19,961

)

NET ASSETS

1,252,522

1,386,554

CAPITAL AND RESERVES

Called up share capital

12,500

12,500

Retained earnings

1,240,022

1,374,054

1,252,522

1,386,554

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 27 July 2026 and were signed on its behalf by:

D R Messenger - Director

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

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.

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 14 (2024 - 13 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 November 2024

293,767

Additions

75,160

Disposals

(9,970

)

At 31 October 2025

358,957

DEPRECIATION

At 1 November 2024

209,695

Charge for year

32,501

Eliminated on disposal

(9,970

)

At 31 October 2025

232,226

NET BOOK VALUE

At 31 October 2025

126,731

At 31 October 2024

84,072

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Plant and

machinery

etc

£

COST

Additions

62,361

At 31 October 2025

62,361

DEPRECIATION

Charge for year

15,590

At 31 October 2025

15,590

NET BOOK VALUE

At 31 October 2025

46,771

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

43,581

71,216

Other debtors

689,503

689,226

733,084

760,442

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Hire purchase contracts

12,500

-

Trade creditors

138,102

141,616

Taxation and social security

55,329

34,101

Other creditors

8,594

11,574

214,525

187,291

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Hire purchase contracts

26,042

-

8.	OTHER FINANCIAL COMMITMENTS

At the balance sheet date the company has non cancellable operating lease commitments totalling £9,857 (2024: £20,07).

9.	RELATED PARTY DISCLOSURES

Included in other debtors is £673,907 (2024: £673,907) due from the company's parent company. No interest is chargeable on this balance and it is repayable on demand.

10.	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.