The Grayston Unity Ltd

	Page
Balance Sheet	1
Notes to the Financial Statements	2—3

Registered number: 09802756

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		67,691		77,089

			67,691		77,089
CURRENT ASSETS
Stocks	5	7,450		5,710
Cash at bank and in hand		105,991		77,021

		113,441		82,731
Creditors: Amounts Falling Due Within One Year	6	(132,952 )		(115,534 )

NET CURRENT ASSETS (LIABILITIES)			(19,511 )		(32,803 )

TOTAL ASSETS LESS CURRENT LIABILITIES			48,180		44,286

NET ASSETS			48,180		44,286

CAPITAL AND RESERVES
Called up share capital	7		100		100
Profit and Loss Account			48,080		44,186

SHAREHOLDERS' FUNDS			48,180		44,286

For the year ending 31 May 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges his 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.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr Michael Ainsworth

Director

05/11/2025

The notes on pages 2 to 3 form part of these financial statements.

1. General Information

The Grayston Unity Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 09802756 . The registered office is 8 Mill Cottage, 8 Heathfield Terrace, Halifax, West Yorkshire, England, HX3 0AD.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Leasehold	20% on SLM
Plant & Machinery	10% on SLM
Motor Vehicles	10% on WDV
Computer Equipment	33% on SLM

2.4. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 11 (2024: 14)

4. Tangible Assets

	Land & Property
	Leasehold	Plant & Machinery	Motor Vehicles	Computer Equipment	Total
	£	£	£	£	£
Cost
As at 1 June 2024	41,886	51,328	2,579	662	96,455
Additions	3,921	-	-	1,195	5,116

As at 31 May 2025	45,807	51,328	2,579	1,857	101,571

...CONTINUED

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The Grayston Unity Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 May 2025

Depreciation
As at 1 June 2024	4,062	13,009	1,633	662	19,366
Provided during the period	8,959	5,133	94	328	14,514

As at 31 May 2025	13,021	18,142	1,727	990	33,880

Net Book Value
As at 31 May 2025	32,786	33,186	852	867	67,691

As at 1 June 2024	37,824	38,319	946	-	77,089

5. Stocks

	2025	2024
	£	£
Materials	7,450	5,710

6. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	1,244	(1 )
Other taxes and social security	583	626
VAT	7,249	2,059
Director's loan account	123,876	112,850

	132,952	115,534

7. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	100	100

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