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REGISTERED NUMBER: 07972685 (England and Wales)















Financial Statements for the Year Ended 31 March 2024

for

Graham Gard Limited

Graham Gard Limited (Registered number: 07972685)






Contents of the Financial Statements
for the Year Ended 31 March 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3

Report of the Accountants 6

Graham Gard Limited

Company Information
for the Year Ended 31 March 2024







DIRECTOR: R J Gard





SECRETARY:





REGISTERED OFFICE: 65a High Street
Stevenage
Hertfordshire
SG1 3AQ





REGISTERED NUMBER: 07972685 (England and Wales)





ACCOUNTANTS: Long & Co (Dentax) Ltd
65a High Street
Stevenage
Hertfordshire
SG1 3AQ

Graham Gard Limited (Registered number: 07972685)

Balance Sheet
31 March 2024

2024 2023
Notes £    £   
FIXED ASSETS
Tangible assets 4 197 263
Investments 5 201,334 192,765
201,531 193,028

CURRENT ASSETS
Cash at bank and in hand 771,065 765,653

CREDITORS
Amounts falling due within one year 6 (135,376 ) (198,270 )
NET CURRENT ASSETS 635,689 567,383
TOTAL ASSETS LESS CURRENT
LIABILITIES

837,220

760,411

CAPITAL AND RESERVES
Called up share capital 7 100 100
Retained earnings 8 837,120 760,311
SHAREHOLDERS' FUNDS 837,220 760,411

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 12 September 2024 and were signed by:





R J Gard - Director


Graham Gard Limited (Registered number: 07972685)

Notes to the Financial Statements
for the Year Ended 31 March 2024

1. STATUTORY INFORMATION

Graham Gard Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention as modified by the revaluation of certain assets.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2023 - 1 ) .

Graham Gard Limited (Registered number: 07972685)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2024

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 April 2023
and 31 March 2024 675
DEPRECIATION
At 1 April 2023 412
Charge for year 66
At 31 March 2024 478
NET BOOK VALUE
At 31 March 2024 197
At 31 March 2023 263

5. FIXED ASSET INVESTMENTS
Other
investments
£   
COST OR VALUATION
At 1 April 2023 192,765
Additions 6,216
Revaluations 2,353
At 31 March 2024 201,334
NET BOOK VALUE
At 31 March 2024 201,334
At 31 March 2023 192,765

Cost or valuation at 31 March 2024 is represented by:

Other
investments
£   
Valuation in 2022 198,545
Valuation in 2023 (5,780 )
Valuation in 2024 8,569
201,334

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade creditors 15,602 2
Taxation and social security 20,714 21,786
Other creditors 99,060 176,482
135,376 198,270

Graham Gard Limited (Registered number: 07972685)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2024

7. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2024 2023
value: £    £   
100 Ordinary £1 100 100

8. RESERVES
Retained
earnings
£   

At 1 April 2023 760,311
Profit for the year 76,809
At 31 March 2024 837,120

Graham Gard Limited

Report of the Accountants to the Director of
Graham Gard Limited

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

As described on the Balance Sheet you are responsible for the preparation of the financial statements for the year ended 31 March 2024 set out on pages three to seven and you consider that the company is exempt from an audit.

In accordance with your instructions, we have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and information and explanations supplied to us.






Long & Co (Dentax) Ltd
65a High Street
Stevenage
Hertfordshire
SG1 3AQ


5 September 2024