ACCOUNTS - Final Accounts preparation

Registered number: 12448356

D GRANDE LIMITED

UNAUDITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 28 FEBRUARY 2025

D GRANDE LIMITED

REGISTERED NUMBER: 12448356

BALANCE SHEET

AS AT 28 FEBRUARY 2025

		28 February		29 February
		2025		2024
Note		£		£

Fixed assets
Tangible assets	4		157,478		165,572
			157,478		165,572
Current assets
Stocks		12,344		16,996
Debtors: amounts falling due within one year	5	63,197		47,968
Cash at bank and in hand	6	58,365		80,372
		133,906		145,336
Creditors: amounts falling due within one year	7	(332,243)		(445,781)
Net current liabilities			(198,337)		(300,445)
Total assets less current liabilities			(40,859)		(134,873)

Net liabilities			(40,859)		(134,873)

Capital and reserves
Called up share capital			189,692		154,170
Share premium account			445,083		358,354
Profit and loss account			(675,634)		(647,397)
			(40,859)		(134,873)

The director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared 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 financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the profit and loss account in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf by:

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D GRANDE LIMITED

REGISTERED NUMBER: 12448356

BALANCE SHEET (CONTINUED)

AS AT 28 FEBRUARY 2025

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

Richard Burghardt

Director

Date: 11 November 2025

The notes on pages 5 to 9 form part of these financial statements.

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		D GRANDE LIMITED

STATEMENT OF CHANGES IN EQUITY

FOR THE YEAR ENDED 28 FEBRUARY 2025

		Called up share capital	Share premium account	Profit and loss account	Total equity
		£	£	£	£
	At 1 March 2023	150,419	317,093	(506,607)	(39,095)
	Comprehensive income for the year
	Loss for the year	-	-	(140,790)	(140,790)
	Total comprehensive income for the year	-	-	(140,790)	(140,790)
	Shares issued during the year	3,751	41,261	-	45,012
	Total transactions with owners	3,751	41,261	-	45,012

	At 1 March 2024	154,170	358,354	(647,397)	(134,873)
	Comprehensive income for the year
	Loss for the year	-	-	(11,987)	(11,987)
	Total comprehensive income for the year	-	-	(11,987)	(11,987)
	Contributions by and distributions to owners
	Capitalisation/bonus issue	-	-	(16,250)	(16,250)
	Shares issued during the year	35,522	86,729	-	122,251
	Total transactions with owners	35,522	86,729	(16,250)	106,001
	At 28 February 2025	189,692	445,083	(675,634)	(40,859)

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		D GRANDE LIMITED

STATEMENT OF CHANGES IN EQUITY (CONTINUED)

FOR THE YEAR ENDED 28 FEBRUARY 2025

The notes on pages 5 to 9 form part of these financial statements.

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D GRANDE LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 28 FEBRUARY 2025

1.	General information

D Grande Limited is a private company, limited by shares, registered in England and Wales. The company's registered number and registered office address are as below:
Registered number: 12448356
Registered office: D Grande, 132 Chiswick High Road, London, England, W4 1PU.

2.Accounting policies

2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

2.2

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Sale of goods

Revenue from the sale of goods is recognised when all of the following conditions are satisfied:

∙the Company has transferred the significant risks and rewards of ownership to the buyer;

∙the Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold;

∙the amount of revenue can be measured reliably;

∙it is probable that the Company will receive the consideration due under the transaction; and

∙the costs incurred or to be incurred in respect of the transaction can be measured reliably.

2.3

Operating leases: the Company as lessee

Rentals paid under operating leases are charged to profit or loss on a straight-line basis over the lease term.

Benefits received and receivable as an incentive to sign an operating lease are recognised on a straight-line basis over the lease term, unless another systematic basis is representative of the time pattern of the lessee's benefit from the use of the leased asset.

2.4

Finance costs

Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

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D GRANDE LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 28 FEBRUARY 2025

2.Accounting policies (continued)

2.5

Borrowing costs

All borrowing costs are recognised in profit or loss in the year in which they are incurred.

2.6

Current and deferred taxation

The tax expense for the year comprises current and deferred tax. Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income.

Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the balance sheet date, except that:

∙The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and

∙Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met.

Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

2.7

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

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D GRANDE LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 28 FEBRUARY 2025

2.Accounting policies (continued)

2.7

Tangible fixed assets (continued)

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, on a reducing balance basis.

Depreciation is provided on the following basis:

				Plant and machinery	-	20%	RBM
				Fixtures and fittings	-	15%	RBM
				Office equipment	-	25%	RBM
				Computer equipment	-	25%	RBM
				Leasehold Improvements	-	10%	RBM

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

2.8

Stocks

Stocks are stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell. Cost is based on the cost of purchase on a first in, first out basis. Work in progress and finished goods include labour and attributable overheads.

At each balance sheet date, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in profit or loss.

2.9

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

2.10

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

2.11

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

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D GRANDE LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 28 FEBRUARY 2025

2.Accounting policies (continued)

2.12

Provisions for liabilities

Provisions are recognised when an event has taken place that gives rise to a legal or constructive obligation, a transfer of economic benefits is probable and a reliable estimate can be made.
Provisions are measured as the best estimate of the amount required to settle the obligation, taking into account the related risks and uncertainties.

Increases in provisions are generally charged as an expense to profit or loss.

3.

Employees

The average monthly number of employees, including directors, during the year was 14 (2024 - 18).

4.	Tangible fixed assets

		Plant and machinery	Fixtures and fittings	Office equipment	Computer equipment	Leasehold Improvements	Total
		£	£	£	£	£	£
	Cost or valuation
	At 1 March 2024	54,449	14,485	4,591	3,948	170,302	247,775
	Additions	6,725	-	1,283	-	6,036	14,044
	At 28 February 2025	61,174	14,485	5,874	3,948	176,338	261,819
	Depreciation
	At 1 March 2024	22,698	4,375	1,333	1,996	51,800	82,202
	Charge for the year on owned assets	7,066	1,516	927	488	12,142	22,139
	At 28 February 2025	29,764	5,891	2,260	2,484	63,942	104,341
	Net book value
	At 28 February 2025	31,410	8,594	3,614	1,464	112,396	157,478
	At 29 February 2024	31,751	10,110	3,258	1,951	118,502	165,572

5.

Debtors

28 February

29 February

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D GRANDE LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 28 FEBRUARY 2025

5.Debtors (continued)

					2025	2024
					£	£


	Trade debtors	8,125	3,739
	Other debtors	21,701	20,122
	Prepayments and accrued income	33,371	21,050
	Deferred taxation	-	3,057
		63,197	47,968

6.	Cash and cash equivalents
					28 February	29 February
					2025	2024
					£	£

	Cash at bank and in hand	58,365	80,372
		58,365	80,372

7.	Creditors: Amounts falling due within one year
					28 February	29 February
					2025	2024
					£	£

	Other loans	53,741	81,722
	Trade creditors	77,925	51,810
	Other taxation and social security	73,541	151,926
	Obligations under finance lease and hire purchase contracts	4,793	-
	Other creditors	86,004	124,500
	Accruals and deferred income	36,239	35,823
		332,243	445,781

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