Registration number: 13286969

Fine Grain Ltd

Contents

Company Information	1
Accountants' Report	2
Balance Sheet	3
Notes to the Unaudited Financial Statements	4 to 5

Fine Grain Ltd

Company Information

Director

Mr Ioan Frantugu

Registered office

1 Market Hill Calne Wiltshire SN11 0BT

Chartered Accountants' Report to the Director on the Preparation of the Unaudited Statutory Accounts of
Fine Grain Ltd
for the Year Ended 31 March 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Fine Grain Ltd for the year ended 31 March 2025 as set out on pages 3 to 5 from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Chartered Institute of Management Accountants, we are subject to its ethical and other professional requirements which are detailed at www.cimaglobal.com.

This report is made solely to the Board of Directors of Fine Grain Ltd, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the accounts of Fine Grain Ltd and state those matters that we have agreed to state to the Board of Directors of Fine Grain Ltd, as a body, in this report with the requirements of the Chartered Institute of Management Accountants as detailed at www.cimaglobal.com. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Fine Grain Ltd and its Board of Directors as a body for our work or for this report.

It is your duty to ensure that Fine Grain Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of Fine Grain Ltd. You consider that Fine Grain Ltd 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 accounts of Fine Grain Ltd. 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 accounts.

......................................

RiverView Portfolio Limited
1 Market Hill
Calne
Wiltshire
SN11 0BT

11 September 2025

Fine Grain Ltd

(Registration number: 13286969)
Balance Sheet as at 31 March 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	2	37,334	26,670
Investment property	3	175,086	-
		212,420	26,670
Current assets
Debtors	4	3,312	1,003
Cash at bank and in hand		11,034	21,168
		14,346	22,171
Creditors: Amounts falling due within one year	5	(7,467)	(35,489)
Net current assets/(liabilities)		6,879	(13,318)
Total assets less current liabilities		219,299	13,352
Creditors: Amounts falling due after more than one year	5	(216,588)	(1,957)
Net assets		2,711	11,395
Capital and reserves
Called up share capital		1,000	1,000
Retained earnings		1,711	10,395
Shareholders' funds		2,711	11,395

For the financial 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.

Director's responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and FRS 102 ‘The Financial Reporting Standard Applicable in the UK and Republic of Ireland’.

Approved and authorised by the director on 11 September 2025
 

......................................... Mr Ioan Frantugu Director

Fine Grain Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

1	Staff numbers

The average number of persons employed by the company (including the director) during the year, was 3 (2024 - 2).

2	Tangible assets

	Furniture, fittings and equipment  £	Motor vehicles  £	Total £
Cost or valuation
At 1 April 2024	38,283	9,634	47,917
Additions	8,579	21,603	30,182
Disposals	(809)	-	(809)
At 31 March 2025	46,053	31,237	77,290
Depreciation
At 1 April 2024	14,022	7,225	21,247
Charge for the year	11,506	7,809	19,315
Eliminated on disposal	(606)	-	(606)
At 31 March 2025	24,922	15,034	39,956
Carrying amount
At 31 March 2025	21,131	16,203	37,334
At 31 March 2024	24,261	2,409	26,670

3	Investment properties

	2025 £
Additions	175,086
At 31 March	175,086

The valuation of £175,086 has been arrived at by using the puchase price of the building which was bought during this financial year.

Fine Grain Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025 (continued)

4

Debtors

Current	2025 £	2024 £
Trade debtors	888	-
Prepayments	2,424	1,003
	3,312	1,003

5

Creditors

Creditors: amounts falling due within one year

	Note	2025 £	2024 £
Due within one year
Trade creditors		1,213	4,434
Amounts owed to group undertakings and undertakings in which the company has a participating interest		-	15,109
Taxation and social security		6,160	7,051
Other creditors		94	8,895
		7,467	35,489

Creditors: amounts falling due after more than one year

	Note	2025 £	2024 £
Due after one year
Loans and borrowings		216,588	1,957