Grazebrook Homes Limited Filleted Accounts Cover
Grazebrook Homes Limited
Company No. 05228696
Information for Filing with The Registrar
31 December 2023
Grazebrook Homes Limited Directors Report Registrar
The Directors present their report and the accounts for the period ended 31 December 2023.
Principal activities
The principal activity of the company during the period under review was .
Directors
The Directors who served at any time during the period were as follows:
B.Z. Pereplotchik
M. Pereplotchik
The above report has been prepared in accordance with the provisions applicable to companies subject to the small companies regime as set out in Part 15 of the Companies Act 2006.
Signed on behalf of the board
B.Z. Pereplotchik
Director
31 December 2023
Grazebrook Homes Limited Balance Sheet Registrar
at
31 December 2023
Company No.
05228696
Notes
2023
2023
£
£
Fixed assets
Tangible assets
4
24,38529,712
24,38529,712
Current assets
Debtors
5
438,450506,823
Cash at bank and in hand
45,750724
484,200507,547
Creditors: Amount falling due within one year
6
(311,006)
(135,300)
Net current assets
173,194372,247
Total assets less current liabilities
197,579401,959
Net assets
197,579401,959
Capital and reserves
Called up share capital
300300
Profit and loss account
7
197,279401,659
Total equity
197,579401,959
These accounts have been prepared in accordance with the special provisions applicable to companies subject to the small companies regime of the Companies Act 2006.
For the period ended 31 December 2023 the company was entitled to exemption from audit 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 directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
As permitted by section 444 (5A)of the Companies Act 2006 the directors have not delivered to the Registrar a copy of the company's profit and loss account.
Approved by the board on 31 December 2023 and signed on its behalf by:
B.Z. Pereplotchik
Director
31 December 2023
Grazebrook Homes Limited Notes to the Accounts Registrar
for the period ended 31 December 2023
1
General information
Grazebrook Homes Limited is a private company limited by shares and incorporated in England and Wales.
Its registered number is: 05228696
Its registered office is:
37 Adshead Road
Dudley
England
DY2 8ST
The accounts have been prepared in accordance with FRS 102 Section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
2
Accounting policies
Turnover
Turnover is measured at the fair value of the consideration received or receivable.
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 profit and loss account 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.
Judgements and key sources of estimation uncertainty
The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors including expectations of future events that are believed to be reasonable under the circumstances.
Trade and other debtors
Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method, less impairment losses for bad and doubtful debts.
Trade and other creditors
Short term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
Foreign currencies
The functional and presentational currency of the company is Sterling. The accounts are rounded to the nearest pound.
Transactions in currencies, other than the functional currency of the Company, are recorded at the rate of exchange on the date the transaction occurred. Monetary items denominated in other currencies are translated at the rate prevailing at the end of the reporting period. all differences are taken to the profit and loss account. Non-monetary items that are measured at historic cost in a foreign currency are not retranslated.
Defined contribution pensions
The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the company pays fixed contributions into a separate entity. Once the contributions have been paid the company has no further payments obligations.
The contributions are recognised as expenses when they fall due. Amounts not paid are shown in accruals in the balance sheet. The assets of the plan are held separately from the company in independently administered funds.
Provisions
Provisions are made where an event has taken place that gives the Company a legal or constructive obligation that probably requires settlement by a transfer of economic benefit, and a reliable estimate can be made of the amount of the obligation.

Provisions are charged as an expense to the profit and loss account in the year that the Company becomes aware of the obligation, and are measured at the best estimate at balance sheet date of the expenditure required to settle the obligation, taking into account relevant risks and uncertainties.

When payments are eventually made, they are charged to the provision carried in the balance sheet.
3
Employees
2023
2023
Number
Number
The average monthly number of employees (including directors) during the period:
5055
4
Tangible fixed assets
Plant and machinery
Motor vehicles
Total
£
£
£
Cost or revaluation
At 8 August 2023
90,20525,399115,604
Disposals
-
(1,500)
(1,500)
At 31 December 2023
90,20523,899114,104
Depreciation
At 8 August 2023
62,34523,54785,892
Charge for the year
4,179-4,179
Disposals
-
(352)
(352)
At 31 December 2023
66,52423,19589,719
Net book values
At 31 December 2023
23,68170424,385
At 7 August 2023
27,860
1,852
29,712
5
Debtors
2023
2023
£
£
Trade debtors
-55,063
Amounts owed by group undertakings
435,792-
Other debtors
2,658451,760
438,450506,823
6
Creditors:
amounts falling due within one year
2023
2023
£
£
Trade creditors
1,8551,855
Taxes and social security
82,356
84,694
Other creditors
224,29548,751
Accruals and deferred income
2,500-
311,006135,300
7
Reserves
Profit and loss account - includes all current and prior period retained profits and losses.
8
Dividends
2023
2023
£
£
Dividends for the period:
Dividends paid in the period
465,000
214,215
465,000
214,215
Dividends by type:
Equity dividends
465,000214,215
465,000
214,215
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