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REGISTERED NUMBER: 13927723 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS

FOR THE PERIOD 20TH FEBRUARY 2022 TO 28TH FEBRUARY 2023

FOR

GRAIN CARPENTRY AND BUILDING LIMITED

GRAIN CARPENTRY AND BUILDING LIMITED (REGISTERED NUMBER: 13927723)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE PERIOD 20TH FEBRUARY 2022 TO 28TH FEBRUARY 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


GRAIN CARPENTRY AND BUILDING LIMITED

COMPANY INFORMATION
FOR THE PERIOD 20TH FEBRUARY 2022 TO 28TH FEBRUARY 2023







DIRECTOR: H S Eyre





REGISTERED OFFICE: Flat 18
Swanborough Court
New Road
Shoreham-By-Sea
BN43 6RZ





REGISTERED NUMBER: 13927723 (England and Wales)





ACCOUNTANTS: Parkers
Cornelius House
178-180 Church Road
Hove
East Sussex
BN3 2DJ

GRAIN CARPENTRY AND BUILDING LIMITED (REGISTERED NUMBER: 13927723)

BALANCE SHEET
28TH FEBRUARY 2023

Notes £   
CURRENT ASSETS
Debtors 4 775
Cash at bank 41,463
42,238
CREDITORS
Amounts falling due within one year 5 37,570
NET CURRENT ASSETS 4,668
TOTAL ASSETS LESS CURRENT
LIABILITIES

4,668

CAPITAL AND RESERVES
Called up share capital 100
Retained earnings 4,568
4,668

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 28th February 2023.

The members have not required the company to obtain an audit of its financial statements for the period ended 28th February 2023 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 director and authorised for issue on 17th November 2023 and were signed by:





H S Eyre - Director


GRAIN CARPENTRY AND BUILDING LIMITED (REGISTERED NUMBER: 13927723)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD 20TH FEBRUARY 2022 TO 28TH FEBRUARY 2023

1. STATUTORY INFORMATION

Grain Carpentry and Building 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.

Significant judgements and estimates
No significant judgements have had to be made by the directors in preparing these 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.

Financial instruments
The company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade and other accounts receivable and payable, loans from banks and other third parties, loans to related parties and investments in non-puttable ordinary shares.

Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in profit or loss.

Taxation
Taxation for the period 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 period 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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the period was 2 .

GRAIN CARPENTRY AND BUILDING LIMITED (REGISTERED NUMBER: 13927723)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE PERIOD 20TH FEBRUARY 2022 TO 28TH FEBRUARY 2023

4. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
£   
Trade debtors 775

5. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
£   
Taxation and social security 35,461
Other creditors 2,109
37,570