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Registered number: 11484770










GRIEVES & DOWDING LIMITED








UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE PERIOD ENDED 30 JUNE 2024

 
GRIEVES & DOWDING LIMITED
 

CONTENTS



Page
Balance sheet
1 - 2
Notes to the financial statements
3 - 6


 
GRIEVES & DOWDING LIMITED
REGISTERED NUMBER: 11484770

BALANCE SHEET
AS AT 30 JUNE 2024

30 June
31 December
2024
2022
Note
£
£

Fixed assets
  

Investment property
 4 
-
375,000

  
-
375,000

Current assets
  

Cash at bank and in hand
 5 
189,952
10,560

  
189,952
10,560

Current liabilities
  

Creditors: amounts falling due within one year
 6 
(10,450)
(34,852)

Net current assets/(liabilities)
  
 
 
179,502
 
 
(24,292)

Total assets less current liabilities
  
179,502
350,708

Creditors: amounts falling due after more than one year
 7 
-
(196,000)

Net assets
  
179,502
154,708


Capital and reserves
  

Called up share capital 
 9 
964
964

Other reserves
 10 
-
130,099

Profit and loss account
 10 
178,538
23,645

  
179,502
154,708


Page 1

 
GRIEVES & DOWDING LIMITED
REGISTERED NUMBER: 11484770

BALANCE SHEET (CONTINUED)
AS AT 30 JUNE 2024

The directors consider 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 the Companies Act 2006.

The directors acknowledge their 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: 




A N J Butler
Director

Date: 29 August 2024

The notes on pages 3 to 6 form part of these financial statements.

Page 2

 
GRIEVES & DOWDING LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 30 JUNE 2024

1.


General information

Grieves and Dowding Limited is a limited by shares, registered in England and Wales. The address of its registered office and principal place of business is Bishopsland Farm, Peppard Road, Dunsden, Reading, RG4 9NR.

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 FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

 
2.2

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:
the amount of revenue can be measured reliably;
it is probable that the Company will receive the consideration due under the contract;
the stage of completion of the contract at the end of the reporting period can be measured reliably; and
the costs incurred and the costs to complete the contract can be measured reliably.

 
2.3

Finance costs

Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

 
2.4

Borrowing costs

All borrowing costs are recognised in profit or loss in the period in which they are incurred.

 
2.5

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 balance sheet date in the countries where the Company operates and generates income.

Page 3

 
GRIEVES & DOWDING LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 30 JUNE 2024

2.Accounting policies (continued)

 
2.6

Investment property

Investment property is carried at fair value determined annually by the directors and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided. Changes in fair value are recognised in the Statement of comprehensive income.

 
2.7

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

 
2.8

Financial instruments

Short term debtors and creditors are measured at the transaction price. Other financial instruments, including loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.


3.


Employees




The average monthly number of employees, including directors, during the period was 2 (2022 - 2).


4.


Investment property





Freehold investment property

£





At 1 January 2023
375,000


Disposals
(375,000)



At 30 June 2024
-







5.


Cash and cash equivalents

30 June
31 December
2024
2022
£
£

Cash at bank and in hand
189,952
10,560


Page 4

 
GRIEVES & DOWDING LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 30 JUNE 2024

6.


Creditors: amounts falling due within one year

30 June
31 December
2024
2022
£
£

Bank loans
-
18,000

Corporation tax
6,250
-

Accruals and deferred income
4,200
16,852

10,450
34,852



7.


Creditors: amounts falling due after more than one year

30 June
31 December
2024
2022
£
£

Bank loans
-
196,000



8.


Loans


Analysis of the maturity of loans is given below:


30 June
31 December
2024
2022
£
£

Amounts falling due within one year

Amounts falling due within one year
-
18,000

Amounts falling due 1-2 years
-
18,000

Amounts falling due 2-5 years
-
54,000

Amounts falling due after more than 5 years
-
124,000

-
214,000


Bank loans were secured by charges over the freehold property.

Page 5

 
GRIEVES & DOWDING LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 30 JUNE 2024

9.


Share capital

30 June
31 December
2024
2022
£
£
Allotted, called up and fully paid



460 (2022 - 460) Ordinary A shares of £1.00 each
460
460
252 (2022 - 252) Ordinary B shares of £1.00 each
252
252
252 (2022 - 252) Ordinary C shares of £1.00 each
252
252

964

964



10.


Reserves

Other reserves

Other reserves represents the assets and liabilties transferred from the investment property trade formally carried on by Arthur Butler Limited. 

Profit and loss account

The profit and loss account comprises accumulated profits less dividends.


11.


Controlling party

The company is under the control of the directors of the company. 

Page 6