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REGISTERED NUMBER: 06981129 (England and Wales)


















Unaudited Financial Statements

for the Year Ended 30 September 2024

for

Graham Investment Management Limited

Graham Investment Management Limited (Registered number: 06981129)






Contents of the Financial Statements
for the Year Ended 30 September 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3

Accountants' Report 6

Graham Investment Management Limited

Company Information
for the Year Ended 30 September 2024







DIRECTOR: J Graham





REGISTERED OFFICE: 23 St Marys Street
Stamford
Lincolnshire
PE9 2DL





REGISTERED NUMBER: 06981129 (England and Wales)





ACCOUNTANTS: Xeinadin Billericay Limited
Lakeview House
4 Woodbrook Crescent
Billericay
Essex
CM12 0EQ

Graham Investment Management Limited (Registered number: 06981129)

Balance Sheet
30 September 2024

30.9.24 30.9.23
Notes £    £    £   
FIXED ASSETS
Tangible assets 4 522 -
Investment property 5 2,600,000 1,900,000
2,600,522 1,900,000

CURRENT ASSETS
Debtors 6 1,461,723 1,911,658
Cash at bank 120,325 149,759
1,582,048 2,061,417
CREDITORS
Amounts falling due within one year 7 150,965 322,492
NET CURRENT ASSETS 1,431,083 1,738,925
TOTAL ASSETS LESS CURRENT
LIABILITIES

4,031,605

3,638,925

CREDITORS
Amounts falling due after more than one year 8 (852,540 ) (862,573 )

PROVISIONS FOR LIABILITIES (50,979 ) (50,979 )
NET ASSETS 3,128,086 2,725,373

CAPITAL AND RESERVES
Called up share capital 10 1,000 1,000
Fair value reserve 11 200,509 200,509
Retained earnings 2,926,577 2,523,864
SHAREHOLDERS' FUNDS 3,128,086 2,725,373

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.

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 26 June 2025 and were signed by:




J Graham - Director


Graham Investment Management Limited (Registered number: 06981129)

Notes to the Financial Statements
for the Year Ended 30 September 2024

1. STATUTORY INFORMATION

Graham Investment Management 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.

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 etc - Over 5 years

Investment property
Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

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.

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 1 (2023 - 1 ) .

Graham Investment Management Limited (Registered number: 06981129)

Notes to the Financial Statements - continued
for the Year Ended 30 September 2024

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 October 2023 53,028
Additions 652
At 30 September 2024 53,680
DEPRECIATION
At 1 October 2023 53,028
Charge for year 130
At 30 September 2024 53,158
NET BOOK VALUE
At 30 September 2024 522

5. INVESTMENT PROPERTY
Total
£   
FAIR VALUE
At 1 October 2023 1,900,000
Additions 700,000
At 30 September 2024 2,600,000
NET BOOK VALUE
At 30 September 2024 2,600,000
At 30 September 2023 1,900,000

Fair value at 30 September 2024 is represented by:
£   
Valuation in 2024 2,600,000

If investment properties had not been revalued they would have been included at the following historical cost:

30.9.24 30.9.23
£    £   
Cost 2,348,511 1,648,511

Investment properties were valued on a fair value basis basis on 30 September 2024 by J Graham, a director .

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.9.24 30.9.23
£    £   
Other debtors 1,461,723 1,911,658

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.9.24 30.9.23
£    £   
Bank loans and overdrafts 9,600 9,600
Taxation and social security 137,165 305,988
Other creditors 4,200 6,904
150,965 322,492

Graham Investment Management Limited (Registered number: 06981129)

Notes to the Financial Statements - continued
for the Year Ended 30 September 2024

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
30.9.24 30.9.23
£    £   
Bank loans 852,540 862,573

Amounts falling due in more than five years:

Repayable by instalments
Bank loans more 5 yr by instal 843,072 843,072

9. SECURED DEBTS

The following secured debts are included within creditors:

30.9.24 30.9.23
£    £   
Mortgage 843,072 843,072

The bank loans are secured by way of legal charges over the company's investment property.

10. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 30.9.24 30.9.23
value: £    £   
1,000 Ordinary £1 1,000 1,000

11. RESERVES
Fair
value
reserve
£   
At 1 October 2023
and 30 September 2024 200,509

Fair value reserve relates to investment property revaluations, shown net of deferred tax.

12. 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:

30.9.24 30.9.23
£    £   
J Graham
Balance outstanding at start of year 1,616,880 270,000
Amounts advanced 301,146 1,346,880
Amounts repaid (750,000 ) -
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 1,168,026 1,616,880

Accountants' Report to the Director
on the Unaudited Financial Statements of
Graham Investment Management Limited

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Graham Investment Management Limited for the year ended 30 September 2024 which comprise the Income Statement, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

This report is made solely to the director of Graham Investment Management Limited in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Graham Investment Management Limited and state those matters that we have agreed to state to the director of Graham Investment Management Limited in this report. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its director for our work or for this report.

It is your duty to ensure that Graham Investment Management Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Graham Investment Management Limited. You consider that Graham Investment Management Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Graham Investment Management Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.






Xeinadin Billericay Limited
Lakeview House
4 Woodbrook Crescent
Billericay
Essex
CM12 0EQ


26 June 2025