Caseware UK (AP4) 2022.0.179 2022.0.179 2023-12-182023-12-182No description of principal activityThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.truefalse2022-12-192true 02648659 2022-12-18 02648659 2022-12-19 2023-12-18 02648659 2021-10-01 2022-09-30 02648659 2023-12-18 02648659 2022-09-30 02648659 c:Director1 2022-12-19 2023-12-18 02648659 c:RegisteredOffice 2022-12-19 2023-12-18 02648659 d:CurrentFinancialInstruments 2023-12-18 02648659 d:CurrentFinancialInstruments 2022-09-30 02648659 d:CurrentFinancialInstruments d:WithinOneYear 2023-12-18 02648659 d:CurrentFinancialInstruments d:WithinOneYear 2022-09-30 02648659 d:ShareCapital 2023-12-18 02648659 d:ShareCapital 2022-09-30 02648659 d:RetainedEarningsAccumulatedLosses 2023-12-18 02648659 d:RetainedEarningsAccumulatedLosses 2022-09-30 02648659 c:FRS102 2022-12-19 2023-12-18 02648659 c:AuditExempt-NoAccountantsReport 2022-12-19 2023-12-18 02648659 c:FullAccounts 2022-12-19 2023-12-18 02648659 c:PrivateLimitedCompanyLtd 2022-12-19 2023-12-18 02648659 d:WithinOneYear 2023-12-18 02648659 d:WithinOneYear 2022-09-30 02648659 d:BetweenOneFiveYears 2023-12-18 02648659 d:BetweenOneFiveYears 2022-09-30 02648659 d:MoreThanFiveYears 2023-12-18 02648659 d:MoreThanFiveYears 2022-09-30 iso4217:GBP xbrli:pure
Company registration number: 02648659







UNAUDITED FINANCIAL STATEMENTS
FOR THE PERIOD ENDED
18 DECEMBER 2023


GRANTDEAN LIMITED






































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GRANTDEAN LIMITED
 


 
COMPANY INFORMATION


Director
Dr. T. J. Black 




Registered number
02648659



Registered office
Ashcombe House
5 The Crescent

Leatherhead

Surrey

KT22 8DY




Accountants
Menzies LLP
Chartered Accountants

Ashcombe House

5 The Crescent

Leatherhead

Surrey

KT22 8DY





 


GRANTDEAN LIMITED
 



CONTENTS



Page
Statement of Financial Position
1
Notes to the Financial Statements
2 - 4

 


GRANTDEAN LIMITED
REGISTERED NUMBER:02648659



STATEMENT OF FINANCIAL POSITION
AS AT 18 DECEMBER 2023

18 December 2023
30 September 2022
Note
£
£

  

Current assets
  

Debtors: amounts falling due within one year
 4 
179
-

Cash at bank and in hand
  
4
4

  
183
4

Creditors: amounts falling due within one year
 5 
(1,292)
(1,113)

Net current liabilities
  
 
 
(1,109)
 
 
(1,109)

Total assets less current liabilities
  
(1,109)
(1,109)

  

Net liabilities
  
(1,109)
(1,109)


Capital and reserves
  

Allotted, called up and fully paid share capital
  
2
2

Profit and loss account
  
(1,111)
(1,111)

  
(1,109)
(1,109)


The director considers that the company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the company to obtain an audit for the period in question in accordance with section 476 of Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf by: 




Dr. T. J. Black
Director

Date: 31 January 2024

The notes on pages 2 to 4 form part of these financial statements.
Page 1

 


GRANTDEAN LIMITED
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 18 DECEMBER 2023

1.


General information

Grantdean Limited is a private company limited by shares incorporated in England and Wales. The address of the registered office is disclosed on the company information page.
The principal trading address of the company is 9A Catherine Wheel Yard.
The entity changed its year end to the period ended 18 December 2023. Therefore the comparative figures and current period figures are non-comparable as the comparative is for a twelve month period and the current period is for 14 months and 18 days.
The company ceased to trade on 18 December 2023.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

The following principal accounting policies have been applied:

 
2.2

Going concern

The director intends to strike the company from the register and therefore does not consider it to be appropriate to adopt the going concern basis of accounting in preparing the financial statements. Accordingly the financial statements have been prepared on a basis other than going concern.

 
2.3

Turnover

Turnover is recognised on garage rentals received.

 
2.4

Operating leases: the Company as lessor

Rentals income from operating leases is credited to the Statement of Comprehensive Income on a straight line basis over the term of the relevant lease.

 
2.5

Operating leases: the Company as lessee

Rentals paid under operating leases are charged to the Statement of Comprehensive Income on a straight line basis over the lease term.

Page 2

 


GRANTDEAN LIMITED
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 18 DECEMBER 2023

2.Accounting policies (continued)

 
2.6

Current and deferred taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

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 income.

Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the reporting date, except that:
The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and
Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met.

Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date.

 
2.7

Financial instruments

The company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in ordinary shares.


3.


Employees

The average monthly number of employees, including the director, during the period was 2 (Year ended 30 September 2022 - 2).


4.


Debtors

18 December 2023
30 September 2022
£
£


Other debtors
179
-

179
-


Page 3

 


GRANTDEAN LIMITED
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 18 DECEMBER 2023

5.


Creditors: Amounts falling due within one year

18 December 2023
30 September 2022
£
£

Other creditors
402
39

Accruals and deferred income
890
1,074

1,292
1,113



6.


Commitments under operating leases

At 18 December 2023 the company had future minimum lease payments under non-cancellable operating leases as follows:

18 December 2023
30 September 2022
£
£


Not later than 1 year
-
10,452

Later than 1 year and not later than 5 years
-
41,807

Later than 5 years
-
14,487

-
66,746


7.


Transactions with the director

18 December 2023
30 September 2022
£
£
Amount owed at the beginning of the period/year

(39)

(147)
 
Advances

950

1,074
 
Repayments

(1,313)

(966)
 
Amounts owed at the end of the period/year
(402)

(39)
 

No interest has been charged on this loan and it is repayable on demand.

 
Page 4