2023-06-012024-05-312024-05-31false10779479Grassmore 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Grassmore Limited

Registered Number
10779479
(England and Wales)

Unaudited Financial Statements for the Year ended
31 May 2024

Grassmore Limited
Company Information
for the year from 1 June 2023 to 31 May 2024

Directors

Denise Elizabeth Nelson
Donald Macdonald Nelson

Registered Address

Chestnut Field House
Chestnut Field
Rugby
CV21 2PD

Registered Number

10779479 (England and Wales)
Grassmore Limited
Balance Sheet as at
31 May 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Investment property3637,956464,456
637,956464,456
Current assets
Debtors4215210
Cash at bank and on hand1,358976
1,5731,186
Creditors amounts falling due within one year5(5,600)(4,820)
Net current assets (liabilities)(4,027)(3,634)
Total assets less current liabilities633,929460,822
Creditors amounts falling due after one year6(430,428)(440,428)
Provisions for liabilities7(32,965)-
Net assets170,53620,394
Capital and reserves
Called up share capital11
Revaluation reserve140,535-
Profit and loss account30,00020,393
Shareholders' funds170,53620,394
The financial statements were approved and authorised for issue by the Board of Directors on 22 August 2024, and are signed on its behalf by:
Denise Elizabeth Nelson
Director
Registered Company No. 10779479
Grassmore Limited
Notes to the Financial Statements
for the year ended 31 May 2024

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.
Turnover policy
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services.
Current taxation
Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income. Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.
Deferred tax
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Investment property
The investment property is accounted for under FRS 102, Section 16 Investment Property. Investment property is remeasured to fair value at each balance sheet date with fair value gains and losses being reported in profit or loss. Investment properties are valued using RICS open market valuation on a freehold basis.
2.Average number of employees

20242023
Average number of employees during the year00
3.Investment property

£
Fair value at 01 June 23464,456
Fair value adjustments173,500
At 31 May 24637,956
4.Debtors: amounts due within one year

2024

2023

££
Prepayments and accrued income215210
Total215210
5.Creditors: amounts due within one year

2024

2023

££
Taxation and social security2,9572,228
Accrued liabilities and deferred income2,6432,592
Total5,6004,820
6.Creditors: amounts due after one year

2024

2023

££
Other creditors430,428440,428
Total430,428440,428
7.Provisions for liabilities

2024

2023

££
Net deferred tax liability (asset)32,965-
Total32,965-