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Registered number: 04367346
GRAYER SERVICES LIMITED
Unaudited Financial Statements
For The Year Ended 28 February 2023
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 04367346
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 7,765 11,953
7,765 11,953
CURRENT ASSETS
Debtors 5 28,803 20,436
Cash at bank and in hand 145,262 85,652
174,065 106,088
Creditors: Amounts Falling Due Within One Year 6 (35,480 ) (26,319 )
NET CURRENT ASSETS (LIABILITIES) 138,585 79,769
TOTAL ASSETS LESS CURRENT LIABILITIES 146,350 91,722
PROVISIONS FOR LIABILITIES
Deferred Taxation 7 (16 ) (16 )
NET ASSETS 146,334 91,706
CAPITAL AND RESERVES
Called up share capital 8 2 2
Profit and Loss Account 146,332 91,704
SHAREHOLDERS' FUNDS 146,334 91,706
Page 1
Page 2
For the year ending 28 February 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have 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 T GRAYER
Director
29/11/2023
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
GRAYER SERVICES LIMITED Registered number 04367346 is a limited by shares company incorporated in England & Wales. The Registered Office is 23 EASTERN AVENUE, SHOREHAM BY SEA, BN43 6PD.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the Financial Reporting Standard for Smaller Entities (effective April 2008).
2.2. Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are stated at cost less depreciation. 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:
Plant & Machinery 10% straight line on cost
Motor Vehicles 25% straight line on cost
2.4. Taxation
The charge for taxation takes into account taxation deferred as a result of timing differences between the treatment of certain items for taxation and accounting purposes. In general, deferred taxation is recognised in respect of timing differences that have originated but not reversed at the balance sheet date. However, deferred tax assets are recognised only to the extent that the directors consider that it is more likely than not that there will be suitable taxable profits from which the future reversal of the underlying timing differences can be deducted. Deferred taxation is measured on a non-discounted basis at the tax rates that are expected to apply in periods in which the timing differences reverse, based on tax rates and the law enacted or substantively enacted at the balance sheet date.
2.5. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
2.6. Government Grant
Government grants are recognised in the profit and loss account in an appropriate manner that matches them with the expenditure towards which they are intended to contribute.
Grants for immediate financial support or to cover costs already incurred are recognised immediately in the profit and loss account. Grants towards general activities of the entity over a specific period are recognised in the profit and loss account over that period.
Grants towards fixed assets are recognised over the expected useful lives of the related assets and are treated as deferred income and released to the profit and loss account over the useful life of the asset concerned.
All grants in the profit and loss account are recognised when all conditions for receipt have been complied with.
2.7. Registrar Filing Requirements
The company has taken advantage of Companies Act 2006 section 444(1) and opted not to file the profit and loss account, directors report, and notes to the financial statements relating to the profit and loss account.
3. Average Number of Employees
Average number of employees during the year, including directors, during the year was as follows:
2023 2022
Office and administration - 1
Manufacturing 1 1
1 2
Page 3
Page 4
4. Tangible Assets
Plant & Machinery Motor Vehicles Total
£ £ £
Cost
As at 1 March 2022 43,012 67,818 110,830
Additions 1,087 - 1,087
As at 28 February 2023 44,099 67,818 111,917
Depreciation
As at 1 March 2022 31,059 67,818 98,877
Provided during the period 5,275 - 5,275
As at 28 February 2023 36,334 67,818 104,152
Net Book Value
As at 28 February 2023 7,765 - 7,765
As at 1 March 2022 11,953 - 11,953
5. Debtors
2023 2022
£ £
Due within one year
Trade debtors 28,803 20,436
28,803 20,436
6. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 10,215 10,152
Corporation tax 14,572 9,300
Other taxes and social security 527 866
VAT 4,196 1,806
Other creditors 4,330 2,555
Director's loan account 1,640 1,640
35,480 26,319
7. Deferred Taxation
The provision for deferred tax is made up as follows:
2023 2022
£ £
Accelerated capital allowances 192 192
Other timing differences (176) (176)
16 16
Page 4
Page 5
8. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 2 2
9. Pension Commitments
The company operates a defined contribution pension scheme for T A Grayer. The assets of the scheme are held separately from those of the company in an independently administered fund. At the balance sheet date unpaid contributions of nil (2016 nil) were due to the fund. They are included in Other Creditors.
10. Directors Advances, Credits and Guarantees
Dividends paid to directors
11. Controlling Party
The company's controlling party is Mr T Grayer by virtue of his ownership of 100 % of the issued share capital in the company.
Page 5