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REGISTERED NUMBER: 08450495 (England and Wales)















Grafica Ltd

Unaudited Financial Statements for the Year Ended 31st March 2024






Grafica Ltd (Registered number: 08450495)






Contents of the Financial Statements
for the year ended 31st March 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Grafica Ltd

Company Information
for the year ended 31st March 2024







DIRECTORS: A C J Brownless
Mrs J V Brownless



REGISTERED OFFICE: 8, Blandfield Road
London
SW12 8BG



REGISTERED NUMBER: 08450495 (England and Wales)



ACCOUNTANTS: The Decimal Place
8 Blandfield Road
London
SW12 8BG



BANKERS: NatWest

Grafica Ltd (Registered number: 08450495)

Balance Sheet
31st March 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 3 390

CURRENT ASSETS
Debtors 5 14,447 20,174
Cash at bank 58,782 143,449
73,229 163,623
CREDITORS
Amounts falling due within one
year

6

71,651

83,430
NET CURRENT ASSETS 1,578 80,193
TOTAL ASSETS LESS
CURRENT LIABILITIES

1,581

80,583

PROVISIONS FOR LIABILITIES 7 - 74
NET ASSETS 1,581 80,509

Grafica Ltd (Registered number: 08450495)

Balance Sheet - continued
31st March 2024

2024 2023
Notes £    £    £    £   
CAPITAL AND RESERVES
Called up share capital 8 100 100
Retained earnings 9 1,481 80,409
SHAREHOLDERS' FUNDS 1,581 80,509

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

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

The directors acknowledge their 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 Board of Directors and authorised for issue on 27th December 2024 and were signed on its behalf by:





A C J Brownless - Director


Grafica Ltd (Registered number: 08450495)

Notes to the Financial Statements
for the year ended 31st March 2024

1. STATUTORY INFORMATION

Grafica Ltd 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.

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.
Plant and machinery - 25% on cost
Fixtures and fittings - 25% on cost
Computer equipment - 25% on cost

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.


Grafica Ltd (Registered number: 08450495)

Notes to the Financial Statements - continued
for the year ended 31st March 2024

2. ACCOUNTING POLICIES - continued
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.

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 2 (2023 - 2 ) .

4. TANGIBLE FIXED ASSETS
Fixtures
Plant and and Computer
machinery fittings equipment Totals
£    £    £    £   
COST
At 1st April 2023
and 31st March 2024 2,160 1,554 3,740 7,454
DEPRECIATION
At 1st April 2023 2,159 1,166 3,739 7,064
Charge for year - 387 - 387
At 31st March 2024 2,159 1,553 3,739 7,451
NET BOOK VALUE
At 31st March 2024 1 1 1 3
At 31st March 2023 1 388 1 390

Grafica Ltd (Registered number: 08450495)

Notes to the Financial Statements - continued
for the year ended 31st March 2024

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE
YEAR
2024 2023
£    £   
Trade debtors 16,007 20,174
Provision for bad debts (1,560 ) -
14,447 20,174

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE
YEAR
2024 2023
£    £   
Tax - 29,637
VAT 3,900 10,438
Other creditors - 1,304
Directors' current accounts 65,338 39,838
Accruals and deferred income 2,413 2,213
71,651 83,430

7. PROVISIONS FOR LIABILITIES
2024 2023
£    £   
Deferred tax - 74

Deferred
tax
£   
Balance at 1st April 2023 74
Credit to Income Statement during year (74 )
re : accelerated capital
allowances claim
Balance at 31st March 2024 -

Grafica Ltd (Registered number: 08450495)

Notes to the Financial Statements - continued
for the year ended 31st March 2024

8. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2024 2023
value: £    £   
50 "A" Ordinary £1 50 50
50 "B" Ordinary £1 50 50
100 100

9. RESERVES
Retained
earnings
£   

At 1st April 2023 80,409
Deficit for the year (3,928 )
Dividends (75,000 )
At 31st March 2024 1,481