Registration number:
Lane Rental Infrastructure Services Ltd
for the Year Ended 31 March 2026
Lane Rental Infrastructure Services Ltd
Contents
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Company Information |
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Balance Sheet |
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Notes to the Unaudited Financial Statements |
Lane Rental Infrastructure Services Ltd
Company Information
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Director |
M A Reay |
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Registered office |
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Lane Rental Infrastructure Services Ltd
(Registration number: 11392956)
Balance Sheet as at 31 March 2026
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Fixed assets |
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Investments |
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Current assets |
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Debtors |
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Cash at bank and in hand |
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Creditors: Amounts falling due within one year |
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Net current liabilities |
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Net assets |
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Capital and reserves |
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Called up share capital |
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Retained earnings |
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Shareholders' funds |
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For the financial year ending 31 March 2026 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Director's responsibilities:
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The Director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts. |
Approved and authorised by the
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Lane Rental Infrastructure Services Ltd
Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026
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General information |
The Company is a private company limited by share capital, incorporated in England.
The address of its registered office is:
These financial statements were authorised for issue by the
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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 (including Section 1A) - 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006.
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 financial statements have been prepared in sterling and are rounded to the nearest pound.
Group accounts not prepared
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 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.
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.
Investments
Investments are held as fixed assets are stated at cost less provision for any permanent diminuation in value.
Lane Rental Infrastructure Services Ltd
Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026
Cash and cash equivalents
Cash and cash equivalents comprise cash on hand, 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.
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.
Dividends
Dividend distribution to the Company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.
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Staff numbers |
The average number of persons employed by the Company (including the Director) during the year, was
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Investments |
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Investments in subsidiaries |
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Subsidiaries |
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Cost or valuation |
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At 1 April 2025 |
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Carrying amount |
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At 31 March 2026 |
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At 31 March 2025 |
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Debtors |
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Amounts owed by related parties |
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Other debtors |
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Income tax asset |
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Lane Rental Infrastructure Services Ltd
Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026
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Creditors |
Creditors: amounts falling due within one year
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Due within one year |
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Accruals and deferred income |
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Other creditors |
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Related party transactions |
The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 section 1a 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.
Summary of transactions with other related parties
At the year end, the Company was owed £1,000 in respect of unpaid share capital.
Lane Rental Services Limited (a Company under common control)
At the year end, the amount due to Lane Rental Services Limited was £342,807 (2025: £342,807). The amount is unsecured, interest-free and repayable on demand. Intercompany transfers and transactions amounted to £Nil (2025: £Nil). Net Sales to Lane Rental Services Limited during the year totalled £Nil (2025: £Nil). Net purchases from Lane Rental Services Limited totalled £Nil (2025: £92,800).