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GRAHAM INTERNATIONAL LIMITED

Registered Number
11156757
(England and Wales)

Unaudited Financial Statements for the Year ended
31 January 2025

GRAHAM INTERNATIONAL LIMITED
Company Information
for the year from 1 February 2024 to 31 January 2025

Director

HINES, Graham

Registered Address

Graham International Limited C/O Mcfarlane Haulage
3 Johnsons Lane
Widnes
WA8 0SJ

Registered Number

11156757 (England and Wales)
GRAHAM INTERNATIONAL LIMITED
Balance Sheet as at
31 January 2025

Notes

2025

2024

£

£

£

£

Fixed assets
Tangible assets3148,599344,526
148,599344,526
Current assets
Debtors6,841-
Cash at bank and on hand35,41818,600
42,25918,600
Creditors amounts falling due within one year4(42,082)(187,146)
Net current assets (liabilities)177(168,546)
Total assets less current liabilities148,776175,980
Creditors amounts falling due after one year5(44,601)(35,195)
Net assets104,175140,785
Capital and reserves
Called up share capital11
Profit and loss account104,174140,784
Shareholders' funds104,175140,785
The financial statements were approved and authorised for issue by the Director on 15 May 2025, and are signed on its behalf by:
HINES, Graham
Director
Registered Company No. 11156757
GRAHAM INTERNATIONAL LIMITED
Notes to the Financial Statements
for the year ended 31 January 2025

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.
Going concern
After reviewing the company's forecasts and projections, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. The company therefore continues to adopt the going concern basis of accounting in preparing its financial statements.
Revenue from sale of goods
Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.
Operating leases
Where, substantially, all the risks and rewards of ownership of the asset do not transfer from the lessor to the company, the lease is treated as an operating lease. Rentals payable under operating leases are charged to the profit and loss account on a straight-line basis over the period of the lease.
Employee benefits
Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.
Finance costs
Finance costs charged to the profit or loss include interest expense calculated using the effective interest method from FRS 102:11, finance charges on finance leases, and exchange differences on foreign currency borrowings where these are treated as an adjustment to interest costs.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Tangible fixed assets and depreciation
All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:
Cash and cash equivalents
Cash and cash equivalents comprise cash at bank and on hand, demand deposits with banks and other short-term highly liquid investments with original maturities of three months or less. Bank overdrafts are disclosed separately. For the purpose of the cash flow statement, bank overdrafts form an integral part of the company's cash management and are included as a component of cash and cash equivalents.
Trade and other creditors
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
Share capital
Ordinary shares are classified as equity. Incremental costs directly attributable to the issue of new ordinary shares or options are shown in equity as a deduction, net of tax, from the proceeds.
Related parties
For the purposes of these financial statements, a related party could be a person or an entity. Careful consideration is given to the definition of a related party to ensure that all related party relationships, transactions and balances are identified.
2.Average number of employees

20252024
Average number of employees during the year33
3.Tangible fixed assets

Land & buildings

Plant & machinery

Total

£££
Cost or valuation
At 01 February 24146,394427,203573,597
Disposals(146,394)-(146,394)
At 31 January 25-427,203427,203
Depreciation and impairment
At 01 February 24-229,071229,071
Charge for year-49,53349,533
At 31 January 25-278,604278,604
Net book value
At 31 January 25-148,599148,599
At 31 January 24146,394198,132344,526
4.Creditors: amounts due within one year

2025

2024

££
Trade creditors / trade payables31,240-
Taxation and social security7,723-
Other creditors3,119187,146
Total42,082187,146
5.Creditors: amounts due after one year

2025

2024

££
Bank borrowings and overdrafts44,60135,195
Total44,60135,195