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Registered number: 11090794
Graft Communications Ltd
Financial Statements
For The Year Ended 30 November 2023
ADC Accountants Limited
Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 11090794
2023 2022
Notes £ £ £ £
CURRENT ASSETS
Debtors 4 28,577 63,225
Cash at bank and in hand 160,017 89,851
188,594 153,076
Creditors: Amounts Falling Due Within One Year 5 (47,564 ) (58,429 )
NET CURRENT ASSETS (LIABILITIES) 141,030 94,647
TOTAL ASSETS LESS CURRENT LIABILITIES 141,030 94,647
NET ASSETS 141,030 94,647
CAPITAL AND RESERVES
Called up share capital 6 300 300
Profit and Loss Account 140,730 94,347
SHAREHOLDERS' FUNDS 141,030 94,647
Page 1
Page 2
For the year ending 30 November 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 her 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
Mrs Rachel Mortlock
Director
05/01/2024
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Graft Communications Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 11090794 . The registered office is 15 Market Street, Standish, Wigan, Lancashire, WN6 0HW.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable. Turnover includes revenue earned from the rendering of services.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. Turnover is recognised in the period the service took place.

2.3. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2022: 2)
2 2
4. Debtors
2023 2022
£ £
Due within one year
Trade debtors 7,110 63,225
Other debtors 21,467 -
28,577 63,225
Page 3
Page 4
5. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Other creditors 990 726
Taxation and social security 46,574 57,703
47,564 58,429
6. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 300 300
Page 4