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11430135 frs-bus:Original frs-countries:EnglandWales 2021-07-01 2022-06-30
Registered number: 11430135
Gradan Homes Limited
Unaudited Financial Statements
For The Year Ended 30 June 2023
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 11430135
2023 2022
as restated
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 28,633 -
Investment Properties 5 4,605,998 4,075,000
4,634,631 4,075,000
CURRENT ASSETS
Debtors 6 925,886 484,073
Cash at bank and in hand 101,803 34,553
1,027,689 518,626
Creditors: Amounts Falling Due Within One Year 7 (353,686 ) (155,541 )
NET CURRENT ASSETS (LIABILITIES) 674,003 363,085
TOTAL ASSETS LESS CURRENT LIABILITIES 5,308,634 4,438,085
Creditors: Amounts Falling Due After More Than One Year 8 (2,013,624 ) (1,486,802 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (821,578 ) (560,725 )
NET ASSETS 2,473,432 2,390,558
CAPITAL AND RESERVES
Called up share capital 10 100 100
Profit and Loss Account 2,473,332 2,390,458
SHAREHOLDERS' FUNDS 2,473,432 2,390,558
Page 1
Page 2
For the year ending 30 June 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr C P Jones
Director
22 November 2023
The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Gradan Homes Limited is a private company, limited by shares, incorporated in England & Wales, registered number 11430135 . The registered office is Hanover Buildings, 11-13 Hanover Street, Liverpool, Merseyside, L1 3DN.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Freehold Nil depreciation
Plant and machinery 25% Reducing balance
2.4. Investment Properties
Investment property is initially recorded at cost, which includes purchase price and any directly attributable expenditure.
All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.
2.5. Leases
Assets obtained under hire purchase contracts and finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.
2.6. Financial Instruments
Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the entity after deducting all of its financial liabilities.

Where the contractual obligations of financial instruments (including share capital) are equivalent to a similar debt instrument, those financial instruments are classed as financial liabilities. Financial liabilities are presented as such in the balance sheet. Finance costs and gains or losses relating to financial liabilities are included in the profit and loss account. Finance costs are calculated so as to produce a constant rate of return on the outstanding liability.

Where the contractual terms of share capital do not have any terms meeting the definition of a financial liability then this is classed as an equity instrument. Dividends and distributions relating to equity instruments are debited direct to equity.
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2.7. Taxation
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.
2.8. Provisions
Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event, it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense.

Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset. When a provision is measured at the present value of the amount expected to be required to settle the obligation, the unwinding of the discount is recognised as a finance cost in profit or loss in the period it arises.
3. Average Number of Employees
Average number of employees, including directors, during the year was as follows: NIL (2022: 1)
- 1
4. Tangible Assets
Plant & Machinery etc.
£
Cost or Valuation
As at 1 July 2022 -
Additions 38,178
As at 30 June 2023 38,178
Depreciation
As at 1 July 2022 -
Provided during the period 9,545
As at 30 June 2023 9,545
Net Book Value
As at 30 June 2023 28,633
As at 1 July 2022 -
5. Investment Property
2023
£
Fair Value
As at 1 July 2022 4,075,000
Additions 130,998
Revaluations 400,000
As at 30 June 2023 4,605,998
The investment properties were revalued by £400,000 for the year ended 30 June 2023 per the directors opinion in order to reflect fair value. 
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6. Debtors
2023 2022
as restated
£ £
Due within one year
Other debtors 925,886 484,073
925,886 484,073
7. Creditors: Amounts Falling Due Within One Year
2023 2022
as restated
£ £
Net obligations under finance leases 8,939 -
Trade creditors 115,000 -
Bank loans and overdrafts 39,862 26,644
Other creditors 189,885 128,897
353,686 155,541
The bank loan is secured against the assets to which it relates.
8. Creditors: Amounts Falling Due After More Than One Year
2023 2022
as restated
£ £
Net obligations under finance leases 15,995 -
Bank loans 1,997,629 1,486,802
2,013,624 1,486,802
The bank loan is secured against the assets to which it relates.
Of the creditors falling due after more than one year the following amounts are due after more than five years.
2023 2022
as restated
£ £
Bank loans 1,341,653 1,368,297
9. Obligations Under Finance Leases
2023 2022
as restated
£ £
The future minimum finance lease payments are as follows:
Not later than one year 8,939 -
Later than one year and not later than five years 15,995 -
24,934 -
24,934 -
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10. Share Capital
2023 2022
as restated
£ £
Called Up Share Capital not Paid 100 100
Amount of Allotted, Called Up Share Capital 100 100
11. Directors Advances, Credits and Guarantees
No director received advances, credits or guarantees during the current or previous accounting periods.
12. Reserves
The reserves consists of a total profit and loss distributable of -£116,418 (2022: -£82,472) and non distributable of £2,589,750 (2022: £3,053,000) presenting a reserves carried forward value of £2,473,332 (2022: £2,970,528).
13. Related Party Transactions
The following related party transactions were undertaken during the year:
During the period a director introduced capital of £30,000 (2022: £22,000) and received advances of £Nil (2022: £1,900). At the balance sheet date the amounts owed to the director totalled £156,647 (2022: £126,647).
During the period a company under common control was provided with advances of £408,940 (2022: £11,825) of which £Nil (2022: £Nil) has been repaid. At the balance sheet date the amounts owed to the company totalled £635,280 (2022: £226,340).
During the period a company under common control was provided with advances of £11,825 (2022: £2,693) of which £Nil (2022: £Nil) has been repaid. At the balance sheet date the amounts owed to the company totalled £55,548 (2022: £43,633).
During the period a company under common control was provided with advances of £Nil (2022: £Nil) of which £Nil (2022: £Nil) has been repaid. At the balance sheet date the amounts owed to the company totalled £214,000 (2022: £214,000).
No dividends were paid to the directors in respect of their shareholdings.
No further transactions with related parties were undertaken such as are required to be disclosed in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
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