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REGISTERED NUMBER: 10364598 (England and Wales)


































Unaudited Financial Statements

for the Year Ended 30 September 2024

for

GRAHAM CAYGILL LIMITED

GRAHAM CAYGILL LIMITED (REGISTERED NUMBER: 10364598)






Contents of the Financial Statements
for the year ended 30 September 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


GRAHAM CAYGILL LIMITED

Company Information
for the year ended 30 September 2024







DIRECTOR: G Caygill





REGISTERED OFFICE: 1 Thornhill Gardens
Shildon
Bishop Auckland
Durham
DL4 1ES





REGISTERED NUMBER: 10364598 (England and Wales)





ACCOUNTANTS: Mitchells Grievson
Chartered Accountants
Kensington House
3 Kensington
Bishop Auckland
Co. Durham
DL14 6HX

GRAHAM CAYGILL LIMITED (REGISTERED NUMBER: 10364598)

Balance Sheet
30 September 2024

2024 2023
Notes £    £    £   
FIXED ASSETS
Tangible assets 4 43,699 64,180

CURRENT ASSETS
Debtors 5 23,764 40,286
Cash at bank 218,351 282,100
242,115 322,386
CREDITORS
Amounts falling due within one year 6 26,953 61,185
NET CURRENT ASSETS 215,162 261,201
TOTAL ASSETS LESS CURRENT
LIABILITIES

258,861

325,381

CREDITORS
Amounts falling due after more than one year 7 (2,110 ) (3,512 )

PROVISIONS FOR LIABILITIES (10,925 ) (12,194 )
NET ASSETS 245,826 309,675

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 245,726 309,575
245,826 309,675

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

GRAHAM CAYGILL LIMITED (REGISTERED NUMBER: 10364598)

Balance Sheet - continued
30 September 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 director and authorised for issue on 15 April 2025 and were signed by:





G Caygill - Director


GRAHAM CAYGILL LIMITED (REGISTERED NUMBER: 10364598)

Notes to the Financial Statements
for the year ended 30 September 2024

1. STATUTORY INFORMATION

Graham Caygill 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.

The financial statements have been prepared under the going concern basis of accounting.

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 or, if held under a finance lease, over the lease term, whichever is the shorter.
Plant and machinery - 20% on cost
Fixtures and fittings - 25% on cost
Motor vehicles - 20% 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.

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.

Hire purchase and leasing commitments
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

GRAHAM CAYGILL LIMITED (REGISTERED NUMBER: 10364598)

Notes to the Financial Statements - continued
for the year ended 30 September 2024

2. ACCOUNTING POLICIES - continued

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 Motor Computer
machinery fittings vehicles equipment Totals
£    £    £    £    £   
COST
At 1 October 2023
and 30 September 2024 1,534 4,422 97,492 1,135 104,583
DEPRECIATION
At 1 October 2023 708 428 38,270 997 40,403
Charge for year 307 1,064 18,972 138 20,481
At 30 September 2024 1,015 1,492 57,242 1,135 60,884
NET BOOK VALUE
At 30 September 2024 519 2,930 40,250 - 43,699
At 30 September 2023 826 3,994 59,222 138 64,180

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:
Motor
vehicles
£   
COST
At 1 October 2023
and 30 September 2024 35,223
DEPRECIATION
At 1 October 2023 11,175
Charge for year 7,045
At 30 September 2024 18,220
NET BOOK VALUE
At 30 September 2024 17,003
At 30 September 2023 24,048

GRAHAM CAYGILL LIMITED (REGISTERED NUMBER: 10364598)

Notes to the Financial Statements - continued
for the year ended 30 September 2024

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors - 7,132
Other debtors 23,764 33,154
23,764 40,286

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Hire purchase contracts 4,047 6,158
Trade creditors 2,099 1
Taxation and social security 20,007 53,985
Other creditors 800 1,041
26,953 61,185

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2024 2023
£    £   
Hire purchase contracts 2,110 3,512

8. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 30 September 2024 and 30 September 2023:

2024 2023
£    £   
G Caygill
Balance outstanding at start of year - -
Amounts advanced 644 -
Amounts repaid - -
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 644 -

The Directors Loan Account is repayable upon demand and interest has been charged at the appropriate rate during the year.