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REGISTERED NUMBER: 10144012 (England and Wales)

















Unaudited Financial Statements for the Year Ended 30 April 2025

for

L & T Grayson Investments Limited

L & T Grayson Investments Limited (Registered number: 10144012)






Contents of the Financial Statements
for the Year Ended 30 April 2025




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


L & T Grayson Investments Limited

Company Information
for the Year Ended 30 April 2025







DIRECTORS: Mr L Grayson
Mrs T Grayson





REGISTERED OFFICE: 16-18 Station Road
Chapeltown
Sheffield
South Yorkshire
S35 2XH





REGISTERED NUMBER: 10144012 (England and Wales)





ACCOUNTANTS: Lishmans LLP
16-18 Station Road
Chapeltown
Sheffield
South Yorkshire
S35 2XH

L & T Grayson Investments Limited (Registered number: 10144012)

Balance Sheet
30 April 2025

2025 2024
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 2,267,257 2,248,306

CURRENT ASSETS
Cash at bank 87,692 94,557

CREDITORS
Amounts falling due within one year 5 2,064,167 2,085,420
NET CURRENT LIABILITIES (1,976,475 ) (1,990,863 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

290,782

257,443

PROVISIONS FOR LIABILITIES 6 45,617 57,723
NET ASSETS 245,165 199,720

CAPITAL AND RESERVES
Called up share capital 2 2
Retained earnings 245,163 199,718
SHAREHOLDERS' FUNDS 245,165 199,720

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2025 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.

L & T Grayson Investments Limited (Registered number: 10144012)

Balance Sheet - continued
30 April 2025


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 17 July 2025 and were signed on its behalf by:




Mr L Grayson - Director



Mrs T Grayson - Director


L & T Grayson Investments Limited (Registered number: 10144012)

Notes to the Financial Statements
for the Year Ended 30 April 2025

1. STATUTORY INFORMATION

L & T Grayson 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.

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.
Freehold property - 3% on cost
Plant and machinery - 20% on reducing balance basis
Fixtures and fittings - 25% on reducing balance
Computer equipment - 33% 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.

L & T Grayson Investments Limited (Registered number: 10144012)

Notes to the Financial Statements - continued
for the Year Ended 30 April 2025

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

4. TANGIBLE FIXED ASSETS
Plant and
Land and machinery
buildings etc Totals
£    £    £   
COST
At 1 May 2024 2,068,621 802,476 2,871,097
Additions 149,199 - 149,199
At 30 April 2025 2,217,820 802,476 3,020,296
DEPRECIATION
At 1 May 2024 124,118 498,673 622,791
Charge for year 66,535 63,713 130,248
At 30 April 2025 190,653 562,386 753,039
NET BOOK VALUE
At 30 April 2025 2,027,167 240,090 2,267,257
At 30 April 2024 1,944,503 303,803 2,248,306

5. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Taxation and social security 15,160 12,455
Other creditors 2,049,007 2,072,965
2,064,167 2,085,420

6. PROVISIONS FOR LIABILITIES
2025 2024
£    £   
Deferred tax 45,617 57,723

L & T Grayson Investments Limited (Registered number: 10144012)

Notes to the Financial Statements - continued
for the Year Ended 30 April 2025

6. PROVISIONS FOR LIABILITIES - continued

Deferred
tax
£   
Balance at 1 May 2024 57,723
Provided during year (12,106 )
Balance at 30 April 2025 45,617