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Registration number: 07647279

Grattan & Blamire Joinery Ltd
Unaudited Filleted Financial Statements
for the Year Ended 30 June 2025

Grattan & Blamire Joinery Ltd

Contents

Company Information | 1
Balance Sheet | 2
Notes to the Unaudited Financial Statements | 3 to 7

Grattan & Blamire Joinery Ltd

Company Information

Directors | PMJ Grattan LA Blamire

Registered office | 5 Walnut Close Kendal Cumbria LA9 5FY

Accountants | Stables Thompson & Briscoe Limited Chartered Accountants & Business AdvisersLowther House Lowther Street Kendal LA9 4DX

Grattan & Blamire Joinery Ltd

(Registration number: 07647279)
Balance Sheet as at 30 June 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Tangible assets | 4 | 12,366 | 10,811
Current assets |  |  |
Stocks |  | 150 | 150
Debtors | 5 | 46,717 | 45,718
Cash at bank and in hand |  | 47,566 | 55,525
|  | 94,433 | 101,393
Creditors: Amounts falling due within one year | 6 | (35,563) | (41,647)
Net current assets |  | 58,870 | 59,746
Total assets less current liabilities |  | 71,236 | 70,557
Creditors: Amounts falling due after more than one year | 6 | (2,444) | (9,784)
Provisions for liabilities |  | (2,350) | (2,054)
Net assets |  | 66,442 | 58,719
Capital and reserves |  |  |
Called up share capital |  | 120 | 120
Retained earnings |  | 66,322 | 58,599
Shareholders' funds |  | 66,442 | 58,719

For the financial year ending 30 June 2025 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 accounts for the year in question in accordance with section 476; and
• | The directors acknowledge their 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 and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 14 November 2025 and signed on its behalf by:

......................................... LA Blamire Director

Grattan & Blamire Joinery Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2025

1 | General information

The company is a private company limited by share capital, incorporated in England and Wales..

The address of its registered office is:
5 Walnut Close
Kendal
Cumbria
LA9 5FY

These financial statements were authorised for issue by the Board on 14 November 2025.

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.
The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

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

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

Grattan & Blamire Joinery Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2025

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.
Unrelieved tax losses and other deferred tax assets are recognised when it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class | Depreciation method and rate
Plant and machinery etc | 33% on cost and 20% on reducing balance

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.
The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are 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.

Leases

Leases are classified as finance leases whenever the terms of the lease transfer substantially all the risks and rewards of ownership to the lessee.
Assets held under finance leases are recognised at the lower of their fair value at inception of the lease and the present value of the minimum lease payments. These assets are depreciated on a straight-line basis over the shorter of the useful life of the asset and the lease term. The corresponding liability to the lessor is included in the balance sheet as a finance lease obligation.
Lease payments are apportioned between finance costs in the profit and loss account and reduction of the lease obligation so as to achieve a constant periodic rate of interest on the remaining balance of the liability.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.
Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

Grattan & Blamire Joinery Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2025

3 | Staff numbers

The average number of persons employed by the company (including directors) during the year, was 7 (2024 - 7).

4 | Tangible assets

| Furniture, fittings and equipment £ | Motor vehicles £ | Total £
Cost or valuation
At 1 July 2024 | 5,005 | 54,047 | 59,052
Additions | - | 13,249 | 13,249
Disposals | - | (9,255) | (9,255)
At 30 June 2025 | 5,005 | 58,041 | 63,046
Depreciation
At 1 July 2024 | 5,005 | 43,236 | 48,241
Charge for the year | - | 9,843 | 9,843
Eliminated on disposal | - | (7,404) | (7,404)
At 30 June 2025 | 5,005 | 45,675 | 50,680
Carrying amount
At 30 June 2025 | - | 12,366 | 12,366
At 30 June 2024 | - | 10,811 | 10,811

5 | Debtors

Current | 2025 £ | 2024 £
Trade debtors | 15,564 | 13,654
Prepayments | 4,489 | 3,199
Other debtors | 26,664 | 28,865
| 46,717 | 45,718

Grattan & Blamire Joinery Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2025

6 | Creditors

Creditors: amounts falling due within one year

|  | 2025 £ | 2024 £
Due within one year |  |  |
Loans and borrowings |  | 10,500 | 9,383
Trade creditors |  | - | 71
Taxation and social security |  | 22,783 | 20,307
Accruals and deferred income |  | 2,157 | 1,985
Other creditors |  | 123 | 9,901
|  | 35,563 | 41,647

Creditors: amounts falling due after more than one year

|  | 2025 £ | 2024 £
Due after one year |  |  |
Loans and borrowings |  | 2,444 | 9,784

7 | Related party transactions

Transactions with directors

2025 | At 1 July 2024 £ | Advances to director £ | Repayments by director £ | At 30 June 2025 £
LA Blamire
Loan account | 2,412 | 25,739 | (28,000) | 151
| - | - | - | -
| 2,412 | 25,739 | (28,000) | 151
PMJ Grattan
Loan account | 2,412 | 25,579 | (28,000) | (9)
| - | - | - | -
| 2,412 | 25,579 | (28,000) | (9)

Grattan & Blamire Joinery Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2025

2024 | At 1 July 2023 £ | Advances to director £ | Repayments by director £ | At 30 June 2024 £
LA Blamire
Loan account | 2,283 | 27,557 | (27,428) | 2,412
| 2,283 | 27,557 | (27,428) | 2,412
PMJ Grattan
Loan account | 2,283 | 27,557 | (27,428) | 2,412
| 2,283 | 27,557 | (27,428) | 2,412

Directors' remuneration

The directors' remuneration for the year was as follows:

| 2025 £ | 2024 £
Remuneration | 26,918 | 25,140