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Company Registration No. 07371294 (England and Wales)
Granger Flooring Limited Unaudited accounts for the year ended 31 March 2025
Granger Flooring Limited Unaudited accounts Contents
Page
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Granger Flooring Limited Company Information for the year ended 31 March 2025
Directors
W Granger C Granger
Company Number
07371294 (England and Wales)
Registered Office
91 LAVINGTON ROAD WORTHING WEST SUSSEX BN14 7SH
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Granger Flooring Limited Statement of financial position as at 31 March 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
14,504 
22,040 
Current assets
Debtors
84,039 
57,599 
Cash at bank and in hand
98,437 
24,538 
182,476 
82,137 
Creditors: amounts falling due within one year
(102,930)
(50,659)
Net current assets
79,546 
31,478 
Total assets less current liabilities
94,050 
53,518 
Creditors: amounts falling due after more than one year
(8,473)
(13,945)
Provisions for liabilities
Deferred tax
(4,200)
(4,200)
Net assets
81,377 
35,373 
Capital and reserves
Called up share capital
20 
20 
Profit and loss account
81,357 
35,353 
Shareholders' funds
81,377 
35,373 
For the year ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 26 September 2025 and were signed on its behalf by
W Granger Director Company Registration No. 07371294
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Granger Flooring Limited Notes to the Accounts for the year ended 31 March 2025
1
Statutory information
Granger Flooring Limited is a private company, limited by shares, registered in England and Wales, registration number 07371294. The registered office is 91 LAVINGTON ROAD, WORTHING, WEST SUSSEX, BN14 7SH.
2
Accounting policies
Accounting convention
These financial statements comply with Financial Reporting Standard 102 Section 1A.
Revenue
Revenue, described as turnover, is the value of goods (net of VAT) provided to customers during the year, plus the value of work (net of VAT) performed during the year with respect to services. Revenue is recognised on the sale of goods when the goods are delivered and title has passed. Revenue is recognised on the provision of services on a percentage degree of completion basis calculated by reference to the time expended compared to the total anticipated time.
Intangible assets
Goodwill is amortised on a straight line basis over its estimated useful economic life of 5 years.
Tangible assets
Depreciation is provided on all tangible fixed assets at rates calculated to write off the cost less estimated residual value, of each asset evenly over its expected useful life, as follows:
Plant & machinery
25% per annum straight line.
Pension costs
The company operates a defined contribution scheme. The assets of the scheme are held separately from those of the company in independently administered funds. The pension costs charge represents contributions payable for the period by the company to the fund.
Deferred tax
Deferred tax has been provided in full in respect of taxation deferred by timing differences between the treatment of certain items for taxation and accounting purposes except that a deferred tax asset is only recognised to the extent that it is recoverable. Deferred tax is measured using the tax rate that is expected to apply in the periods in which the timing differences are expected to reverse.
3
Intangible fixed assets
Goodwill 
£ 
Cost
At 1 April 2024
10,000 
At 31 March 2025
10,000 
Amortisation
At 1 April 2024
10,000 
At 31 March 2025
10,000 
Net book value
At 31 March 2025
- 
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Granger Flooring Limited Notes to the Accounts for the year ended 31 March 2025
4
Tangible fixed assets
Plant & machinery 
£ 
Cost or valuation
At cost 
At 1 April 2024
57,692 
At 31 March 2025
57,692 
Depreciation
At 1 April 2024
35,652 
Charge for the year
7,536 
At 31 March 2025
43,188 
Net book value
At 31 March 2025
14,504 
At 31 March 2024
22,040 
5
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
Trade debtors
76,902 
54,131 
Accrued income and prepayments
874 
771 
Other debtors
6,263 
2,697 
84,039 
57,599 
6
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
Bank loans and overdrafts
8,280 
5,703 
Obligations under finance leases and hire purchase contracts
6,366 
6,366 
Trade creditors
29,802 
22,274 
Taxes and social security
54,658 
13,204 
Other creditors
3,824 
3,033 
Loans from directors
- 
79 
102,930 
50,659 
7
Creditors: amounts falling due after more than one year
2025 
2024 
£ 
£ 
Obligations under finance leases and hire purchase contracts
8,473 
13,945 
8
Operating lease commitments
2025 
2024 
£ 
£ 
At 31 March 2025 the company had the following future minimum lease payments under non-cancellable operating leases for each of the following periods:
Later than five years
70,500 
94,500 
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Granger Flooring Limited Notes to the Accounts for the year ended 31 March 2025
9
Transactions with related parties
The following transactions with directors and shareholders have not been conducted under normal market conditions: Director loans totalling £3,609 (2024: £NIL) were repaid before these accounts were signed.
10
Average number of employees
During the year the average number of employees was 2 (2024: 1).
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