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Registered Number: 13677894


 

 

 

GRAZING GROUP LTD


Abridged Accounts
 


Period of accounts

Start date: 01 November 2022

End date: 31 October 2023
Accountants report
You consider that the company is exempt from an audit for the year ended 31 October 2023 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year.
In accordance with your instructions, we have prepared the accounts which comprise the Income statement, statement of financial position, notes to the financial statements and detailed income statement from the accounting records of the company and on the basis of information and explanations you have given to us. We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts.
Palmers Business Support Ltd
31 October 2023



....................................................
Palmers Business Support Ltd
Palmers Barn
Station Road, Long Marston
TRING
HP23 4QS
22 February 2024
1
 
 
Notes
 
2023
£
  2022
£
Fixed assets      
Tangible fixed assets 3 15,284    11,268 
15,284    11,268 
Current assets      
Debtors 9,776    5,500 
Cash at bank and in hand 23,172    34,653 
32,948    40,153 
Creditors: amount falling due within one year (34,441)   (50,948)
Net current liabilities (1,493)   (10,795)
 
Total assets less current liabilities 13,791    473 
Net assets 13,791    473 
 

Capital and reserves
     
Called up share capital 4 1    1 
Profit and loss account 13,790    472 
Shareholder's funds 13,791    473 
 


For the year ended 31 October 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of Part 15 of the Companies Act 2006. In accordance with Section 444 of the Companies Act 2006, the income statement has not been delivered to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).
The financial statements were approved by the director on 22 February 2024 and were signed by:


-------------------------------
Michelle Rebecca REDDYHOFF
Director
2
General Information
Grazing Group Ltd is a private company, limited by shares, registered in , registration number 13677894, registration address 19 Lancaster Way , Abbots Langley, Hertfordshire, WD5 0PQ.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
Basis of preparation
The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.
The financial statements are prepared in sterling which is the functional currency of the company.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Plant and Machinery 25% Reducing Balance
Fixtures and Fittings 25% Reducing Balance
Computer Equipment 33% Straight Line
2.

Average number of employees

Average number of employees during the year was 6 (2022 : 0).
3.

Tangible fixed assets

Cost or valuation Plant and Machinery   Fixtures and Fittings   Computer Equipment   Total
  £   £   £   £
At 01 November 2022 607    13,623    889    15,119 
Additions 930    8,374      9,304 
Disposals      
At 31 October 2023 1,537    21,997    889    24,423 
Depreciation
At 01 November 2022 152    3,406    293    3,851 
Charge for year 346    4,648    294    5,288 
On disposals      
At 31 October 2023 498    8,054    587    9,139 
Net book values
Closing balance as at 31 October 2023 1,039    13,943    302    15,284 
Opening balance as at 01 November 2022 455    10,217    596    11,268 


4.

Share Capital

Authorised
1 Ordinary Share share of £1.00 each
Allotted, called up and fully paid
2023
£
  2022
£
1 Ordinary Share share of £1.00 each  
 

3