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REGISTERED NUMBER: 00209603 (England and Wales)














Financial Statements

for the Year Ended 31 August 2024

for

Grange View Investments Limited

Grange View Investments Limited (Registered number: 00209603)

Contents of the Financial Statements
for the Year Ended 31 August 2024










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Grange View Investments Limited

Company Information
for the Year Ended 31 August 2024







DIRECTORS: Mr C J F Silcock
Mrs J Silcock
Mrs S F Davenport



SECRETARY: Mr C J F Silcock



REGISTERED OFFICE: Oriel House
2 - 8 Oriel Road
Bootle
Merseyside
L20 7EP



REGISTERED NUMBER: 00209603 (England and Wales)



ACCOUNTANTS: SB&P
Chartered Accountants
Oriel House
2-8 Oriel Road
Bootle
Liverpool
Merseyside
L20 7EP



SOLICITORS: Brabners LLP
Horton House
Exchange Flags
Liverpool
Merseyside
L2 3YL

Grange View Investments Limited (Registered number: 00209603)

Balance Sheet
31 August 2024

31.8.24 31.8.23
Notes £    £    £   
FIXED ASSETS
Investments 4 2,217,757 1,997,455

CURRENT ASSETS
Debtors 5 2,998 3,298
Cash held by stockbroker 6 69,390 50,786
Cash at bank 18,538 15,178
90,926 69,262
CREDITORS
Amounts falling due within one year 7 5,936 7,256
NET CURRENT ASSETS 84,990 62,006
TOTAL ASSETS LESS CURRENT LIABILITIES 2,302,747 2,059,461

CREDITORS
Amounts falling due after more than one year 8 (10,000 ) (10,000 )

PROVISIONS FOR LIABILITIES 9 (108,546 ) (55,557 )
NET ASSETS 2,184,201 1,993,904

CAPITAL AND RESERVES
Called up share capital 10 10,000 10,000
Fair value reserve 11 384,542 217,581
Retained earnings 11 1,789,659 1,766,323
SHAREHOLDERS' FUNDS 2,184,201 1,993,904

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 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.

Grange View Investments Limited (Registered number: 00209603)

Balance Sheet - continued
31 August 2024


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 12 May 2025 and were signed on its behalf by:





Mr C J F Silcock - Director


Grange View Investments Limited (Registered number: 00209603)

Notes to the Financial Statements
for the Year Ended 31 August 2024


1. STATUTORY INFORMATION

Grange View Investments Limited 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 as modified by the revaluation of certain assets.

Taxation
Current tax represents the amount of tax payable or receivable in respect of the taxable profit (or loss) for the current or past reporting periods. It is measured at the amount expected to be paid or recovered using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

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.

Investments
Investments are held at fair value which is equal to the market value. Market value is based on the closing middle market price on a recognised stock exchange at the balance sheet date. Revaluation gains and losses are recognised in the profit and loss account.

Investment income
Income comprises of the annual return on the company's fixed asset investment by way of dividends and interest. Interest income is recognised using the effective interest method and dividend income is recognised as the company's right to receive payment is established. The investments are managed by an external stockbroker.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2023 - 2 ) .

Grange View Investments Limited (Registered number: 00209603)

Notes to the Financial Statements - continued
for the Year Ended 31 August 2024


4. FIXED ASSET INVESTMENTS
Other
investments
£   
COST OR VALUATION
At 1 September 2023 1,997,455
Additions 413,415
Disposals (433,079 )
Revaluations 239,966
At 31 August 2024 2,217,757
NET BOOK VALUE
At 31 August 2024 2,217,757
At 31 August 2023 1,997,455


If fixed asset investments had not been revalued they would have been included at the following historical cost:
31.08.24 31.8.23
£ £
Cost 1,725,104 1,731,921

Fixed asset investments were valued on 31 August 2024 by Quilter Cheviot Ltd. The valuation was based upon the closing middle market price on a recognised stock exchange.

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.8.24 31.8.23
£    £   
Other debtors 2,998 3,298

6. CURRENT ASSET INVESTMENTS
31.8.24 31.8.23
£    £   
Investment dealing account 69,390 50,786

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.8.24 31.8.23
£    £   
Other creditors 5,936 7,256

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
31.8.24 31.8.23
£    £   
Other creditors 10,000 10,000

Grange View Investments Limited (Registered number: 00209603)

Notes to the Financial Statements - continued
for the Year Ended 31 August 2024


8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR - continued
31.8.24 31.8.23
£    £   
Amounts falling due in more than five years:

Repayable otherwise than by instalments
Preference shares 10,000 10,000

9. PROVISIONS FOR LIABILITIES
31.8.24 31.8.23
£    £   
Deferred tax
Other timing differences 108,546 55,557

Deferred
tax
£   
Balance at 1 September 2023 55,557
Charge to Income Statement during year 52,989
Balance at 31 August 2024 108,546

Deferred tax has been calculated on the expected capital gains / losses on fixed asset investments.

10. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 31.8.24 31.8.23
value: £    £   
10,000 Ordinary shares £1 10,000 10,000

11. RESERVES
Fair
Retained value
earnings reserve Totals
£    £    £   

At 1 September 2023 1,766,323 217,581 1,983,904
Profit for the year 190,297 190,297
Revaluation (239,966 ) 239,966 -
Deferred tax 52,989 (52,989 ) -
Transfer 20,016 (20,016 ) -
At 31 August 2024 1,789,659 384,542 2,174,201

The transfer between retained earnings and fair value reserves relates to crystalised gains / losses.