Company No: 05362825 (England and Wales)

Contents

• Company Information
• Balance Sheet
• Notes to the Financial Statements

DIRECTORS	A J Hillier
	R P Hillier

SECRETARY

A J Hillier

REGISTERED OFFICE	22 Wycombe End
	Beaconsfield
	HP9 1NB
	United Kingdom

COMPANY NUMBER

05362825 (England and Wales)

ACCOUNTANT	S&W Partners (Thames Valley) Limited
	22 Wycombe End
	Beaconsfield
	Buckinghamshire
	HP9 1NB

	Note	2024		2023
		£		£
Fixed assets
Investment property	3	871,400		871,400
Investments	4	500		500
		871,900		871,900
Creditors: amounts falling due within one year	5	( 570,068)		( 568,150)
Net current liabilities		(570,068)		(568,150)
Total assets less current liabilities		301,832		303,750
Net assets		301,832		303,750
Capital and reserves
Called-up share capital	6	500		500
Undistributable reserve		72,378		72,378
Profit and loss account		228,954		230,872
Total shareholders' funds		301,832		303,750

For the financial year ending 31 December 2024 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

• The members have not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
• The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Profit and Loss Account has not been delivered.

The financial statements of Grange Park Holdings Limited (registered number: 05362825) were approved and authorised for issue by the Board of Directors on 09 September 2025. They were signed on its behalf by:

A J Hillier Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

Grange Park Holdings Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is 22 Wycombe End, Beaconsfield, HP9 1NB, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with ‘The Financial Reporting Standard applicable in the UK and the Republic of Ireland’ issued by the Financial Reporting Council, including Section 1A of Financial Reporting Standard 102 (FRS102), and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The functional currency of Grange Park Holdings Limited is considered to be pounds sterling because that is the currency of the primary economic environment in which the Company operates.

These financial statements are separate financial statements.

Turnover

Turnover is represented by rental income from investment properties, which is recognised in the profit and loss on a straight line basis over the lease term.

Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.

Investment property

Investment property is initially recognised at cost, which includes the purchase cost and any directly attributable expenditure. Subsequently it is measured at fair value at each reporting date with changes in fair value recognised in profit or loss. Deferred taxation is provided on these gains at the rate expected to apply when the property is sold.

Fixed asset investments

Investments are recognised initially at fair value which is normally the transaction price excluding transaction costs. Subsequently, they are measured at fair value through profit or loss if the shares are publicly traded or their fair value can otherwise be measured reliably. Other investments are measured at cost less impairment.

Interests in subsidiaries are initially measured at cost and subsequently measured at cost less any accumulated impairment losses. The investments are assessed for impairment at each reporting date and any impairment losses or reversals of impairment losses are recognised immediately on profit/loss.

A subsidiary is an entity controlled by the company. Control is the power to govern the financial and operating policies of the entity so as to obtain benefits from its activities.

Financial instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after deducting all of its liabilities.

Financial assets and liabilities are only offset in the Balance Sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the Company intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

2. Employees

	2024		2023
	Number		Number
Monthly average number of persons employed by the Company during the year, including directors	2		2

3. Investment property

	Investment property
	£
Valuation
As at 01 January 2024	871,400
As at 31 December 2024	871,400

The fair value of the investment property has been arrived at on the basis of a valuation carried out at balance sheet date by director, A J Hillier. The valuation was made on an open market value basis by reference to market evidence of transaction prices for similar properties.

4. Fixed asset investments

	2024		2023
	£		£
Subsidiary undertakings	500		500

Investments in subsidiaries

	2024
	£
Cost
At 01 January 2024	500
At 31 December 2024	500
Carrying value at 31 December 2024	500
Carrying value at 31 December 2023	500

5. Creditors: amounts falling due within one year

	2024		2023
	£		£
Trade creditors	513		0
Amounts owed to own subsidiaries	72,017		60,853
Amounts owed to connected companies	91,549		91,549
Taxation and social security	1,554		10,466
Other creditors	404,435		405,282
	570,068		568,150

6. Called-up share capital

	2024		2023
	£		£
Allotted, called-up and fully-paid
500 ordinary shares of £ 1.00 each	500		500

7. Related party transactions

The company has provided guarantees in respect of the bank loan borrowings of its subsidiary, Grange Park (Bovingdon) Limited. The guarantees are provided by way of a legal charge over the investment property held and by way of a fixed and floating charge over all the assets of the company.