Caseware UK (AP4) 2024.0.164 2024.0.164 2024-09-30Company law requires the director to prepare financial statements for each financial year. Under that law the director has elected to prepare the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice), including Financial Reporting Standard 102 ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland'. Under company law the director must not approve the financial statements unless he is satisfied that they give a true and fair view of the state of affairs of the Company and of the profit or loss of the Company for that period. The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements. Company law requires the director to prepare financial statements for each financial year. Under that law the director has elected to prepare the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice), including Financial Reporting Standard 102 ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland'. Under company law the director must not approve the financial statements unless he is satisfied that they give a true and fair view of the state of affairs of the Company and of the profit or loss of the Company for that period. In preparing these financial statements, the director is required to: select suitable accounting policies for the Company's financial statements and then apply them consistently; make judgments and accounting estimates that are reasonable and prudent; prepare the financial statements on the going concern basis unless it is inappropriate to presume that the Company will continue in business. The director is responsible for keeping adequate accounting records that are sufficient to show and explain the Company's transactions and disclose with reasonable accuracy at any time the financial position of the Company and to enable him to ensure that the financial statements comply with the Companies Act 2006. He is also responsible for safeguarding the assets of the Company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.2024-09-30falseManagement and consultancy activities2023-09-06falsetrue1false 15118704 2023-09-05 15118704 2023-09-06 2024-09-30 15118704 2022-09-06 2023-09-05 15118704 2024-09-30 15118704 c:Director1 2023-09-06 2024-09-30 15118704 c:Director1 2024-09-30 15118704 c:RegisteredOffice 2023-09-06 2024-09-30 15118704 d:CurrentFinancialInstruments 2024-09-30 15118704 d:ShareCapital 2023-09-06 2024-09-30 15118704 d:ShareCapital 2024-09-30 15118704 c:OrdinaryShareClass1 2023-09-06 2024-09-30 15118704 c:OrdinaryShareClass1 2024-09-30 15118704 c:EntityHasNeverTraded 2023-09-06 2024-09-30 15118704 c:FRS102 2023-09-06 2024-09-30 15118704 c:AuditExempt-NoAccountantsReport 2023-09-06 2024-09-30 15118704 c:FullAccounts 2023-09-06 2024-09-30 15118704 c:PrivateLimitedCompanyLtd 2023-09-06 2024-09-30 15118704 e:USDollar 2023-09-06 2024-09-30 xbrli:shares iso4217:GBP xbrli:pure
Registered number: 15118704














GRAFTON CARBON LTD
UNAUDITED
DIRECTOR'S REPORT AND FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 30 SEPTEMBER 2024

 
GRAFTON CARBON LTD
 
 
COMPANY INFORMATION


Director
T M Baldwin 




Registered number
15118704



Registered office
26-28 Ely Place

London

EC1N 6TD




Accountants
Sopher + Co LLP
Chartered Accountants

5 Elstree Gate

Elstree Way

Borehamwood

Hertfordshire

WD6 1JD





 
GRAFTON CARBON LTD
 

CONTENTS



Page
Director's Report
 
1
Profit and Loss Account
 
2
Statement of Financial Position
 
2
Statement of Changes in Equity
 
3
Notes to the Financial Statements
 
4 - 5


 
GRAFTON CARBON LTD
 
 
DIRECTOR'S REPORT
FOR THE PERIOD ENDED 30 SEPTEMBER 2024

The director presents his report and the financial statements for the period ended 30 September 2024.

Director

The director who served during the period was:

T M Baldwin (appointed 6 September 2023)

Director's responsibilities statement

The director is responsible for preparing the Director's Report and the financial statements in accordance with applicable law and regulations.
 
Company law requires the director to prepare financial statements for each financial year. Under that law the director has elected to prepare the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice), including Financial Reporting Standard 102 ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland'. Under company law the director must not approve the financial statements unless he is satisfied that they give a true and fair view of the state of affairs of the Company and of the profit or loss of the Company for that period.

 In preparing these financial statements, the director is required to:


select suitable accounting policies for the Company's financial statements and then apply them consistently;

make judgments and accounting estimates that are reasonable and prudent;

prepare the financial statements on the going concern basis unless it is inappropriate to presume that the Company will continue in business.

The director is responsible for keeping adequate accounting records that are sufficient to show and explain the Company's transactions and disclose with reasonable accuracy at any time the financial position of the Company and to enable him to ensure that the financial statements comply with the Companies Act 2006He is also responsible for safeguarding the assets of the Company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Small companies note

In preparing this report, the director has taken advantage of the small companies exemptions provided by section 415A of the Companies Act 2006.

This report was approved by the board and signed on its behalf.
 





T M Baldwin
Director

Date: 11 April 2025

Page 1

 
GRAFTON CARBON LTD
 
 
PROFIT AND LOSS ACCOUNT
FOR THE PERIOD ENDED 30 SEPTEMBER 2024


  

  

The Company has not traded during the period. During this period, the Company received no income and incurred no expenditure and therefore made neither profit or loss.

The notes on pages 4 to 5 form part of these financial statements.


STATEMENT OF FINANCIAL POSITION
AS AT 30 SEPTEMBER 2024

2024
Note
$

  

Current assets
  

Debtors: amounts falling due within one year
 4 
10

Cash at bank and in hand
  
90

  

Net assets
  
100


Capital and reserves
  

Called up share capital 
 5 
100

  
100


For the period ended 30 September 2024 the Company was entitled to exemption from audit under section 480 of the Companies Act 2006.

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 director acknowledges his 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 were approved and authorised for issue by the board and were signed on its behalf on 11 April 2025.




T M Baldwin
Director

The notes on pages 4 to 5 form part of these financial statements.

Page 2

 
GRAFTON CARBON LTD
 

STATEMENT OF CHANGES IN EQUITY
FOR THE PERIOD ENDED 30 SEPTEMBER 2024


Called up share capital
Total equity

$
$

Shares issued during the period
100
100


At 30 September 2024
100
100

The notes on pages 4 to 5 form part of these financial statements.

Page 3

 
GRAFTON CARBON LTD
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 30 SEPTEMBER 2024

1.


General information

Grafton Carbon Limited is a private limited liability company registered in England and Wales, with its principal place of business and its registered office address at 26-28 Ely Place, London, England, EC1N 6TD. 
The Company was incorporated on 6 September 2024 and its principal activity is that of management consultancy.
The functional and presentational currency of the Company is USD.

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.


3.


Employees




The average monthly number of employees, including directors, during the period was 1.


4.


Debtors

2024
$


Other debtors
10



5.


Share capital

2024
$
Allotted, called up and fully paid


1,000 Ordinary shares of $0.10000 each
100


The 1000 ordinary of $0.1 was allotted and fully paid at par on incorporation to provide initial capital.


6.


Related party transactions

The company has taken advantage of the exemption under FRS 102 33.1A Related Party Disclosures not to disclose transactions entered into between two or more members of a group, provided that any subsidiary undertaking which is a party to the transaction is wholly owned by a member of that group.

Page 4

 
GRAFTON CARBON LTD
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 30 SEPTEMBER 2024

7.


Controlling party

The company is a subsidiary of Grafton Commodity Trading Limited, a company registered in England and Wales. Grafton Commodity Trading Limited is the smallest group to prepare consolidated financial statements that include the results and balances of the company. These consolidated financial statements are publicly available and can be obtained upon request from the company's registered office. 
The ultimate parent company is Spelugues Investments LLC, a company registered in Delaware, USA. The directors consider the ultimate controlling party to be B Sciortino, a director, who owns 100% share capital of Spelugues Investments LLC

Page 5