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Company registration number:09870321
GRAND TRADING (MIDLANDS) LIMITED
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 November 2023
GRAND TRADING (MIDLANDS) LIMITED
BALANCE SHEET
AS AT 30 November 2023
2023 2022
Notes £ £ £ £
FIXED ASSETS
Intangible assets3300600
Tangible assets41,7522,109
2,0522,709
CURRENT ASSETS
Stocks2,0002,500
Debtors51,385363
Cash at bank and in hand2,3895,411
5,7748,274
CREDITORS
Amounts falling due within one year 6 (30,252) (30,609)
NET CURRENT ASSETS (24,478) (22,335)
TOTAL ASSETS LESS
CURRENT LIABILITIES (22,426) (19,626)
Creditors falling due after one year7(3,875)(5,374)
NET ASSETS (26,301) (25,000)
CAPITAL AND RESERVES
Called-up equity share capital 8 100 100
Profit and loss account (26,401) (25,100)
SHAREHOLDERS FUNDS (26,301) (25,000)
For the year ending 30 November 2023 the company was entitled to exemption 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 the accounts.
These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006. Approved by the board of directors on 14 August 2024 and signed on its behalf.
The profit and loss account has not been delivered to the Registrar of Companies in accordance with the special provisions applicable to companies subject to the small companies' regime.
..........................................................................
Mr Chun Yip Ho
14 August 2024
The annexed notes form part of these financial statements.

GRAND TRADING (MIDLANDS) LIMITED
STATEMENT OF CHANGES IN EQUITY
FOR THE YEAR ENDED 30 NOVEMBER 2023
Share Share P and L Revaluation Other Total
Capital Premium Account reserve reserves equity
£ £ £ £ £ £
Balance at 1 December 20211000(15,225)00(15,125)
Changes in equity
Total Comprehensive Income00(9,875)00(9,875)
Balance at 30 November 20221000(25,100)00(25,000)
Changes in equity
Total comprehensive income00(1,301)00(1,301)
Balance at 30 November 20231000(26,401)00(26,301)

GRAND TRADING (MIDLANDS) LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2023
1. Accounting policies
Statutory information
The company is registered in England and its registered number is 09870321. The company is a private company limited by shares. Its registered office is 3 Westwood Road, Sutton Coldfield, West Midlands,
Basis of preparing the financial statements
The financial statements have been prepared under the historical cost convention in accordance with the accounting policies set out below. These financial statements have been prepared in accordance with FRS102 Section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
Turnover
Turnover represents sales of goods net of VAT and trade discounts. Turnover is recognised when the goods are physically delivered to the
Intangible Assets
Goodwill is being written off in equal annual instalments over its estimate economic life of five years.
Fixed Assets
Tangible fixed assets are stated at cost less depreciation. 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 bases:
Plant and Machinery - 25% per annum of cost
Stocks and Work In Progress
Stock is valued at the lower of cost and net realisable value. Cost is determined on a first in first out basis. Net realisable value represents estimated selling price less costs to complete and sell. Provision is made for slow moving, obsolete or damaged stock where the net realisable value is less than cost.
Government grants
The first 12 months interest on the Bounce Back Loan is recognised as income in the period it is payable.
2.Employees
The average number of persons employed by the company (including directors) during the year was 1.
3.Intangible fixed assets
Goodwill Total
Cost
At start of period 1,500 1,500
At end of period 1,500 1,500
Amortisation
At start of period 900 900
Provided during the period 300 300
At end of period 1,200 1,200
Net Book Values
At start of period 600 600
At end of period 300 300
4.Tangible fixed assets
Plant F and F Total
Cost
At start of period 728 2,000 2,728
At end of period 728 2,000 2,728
Depreciation
At start of period 319 300 619
Provided during the period 102 255 357
At end of period 421 555 976
Net Book Value
At start of period 409 1,700 2,109
At end of period 307 1,445 1,752
5.Debtors
20232022
££
Due within one year
Prepayments and accrued income1,283261
Corporation tax recoverable assets102102
1,385363
6.Creditors due within one year
20232022
££
Other taxes and social security costs223226
Accruals and deferred income31755
Loan from directors29,71230,329
30,252 30,609
7.Creditors due after one year
20232022
££
Bank Loans3,8755,374
3,875 5,374
8. Share capital Alloted, Issued and fully paid
2023 2022
£ £
Ordinary shares of £1 each100100
Total issued share capital100100
9.Related Party Transactions
There were no related party transactions in which the director has a direct and material interest.