REGISTERED NUMBER: 00416243 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 4 AUGUST 2025

FOR

J GRIME & SONS LIMITED

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

Chartered Certified Accountants' Report

8

DIRECTORS:

Mr R J Grime

Mrs J C Grime

REGISTERED OFFICE:

Eden Cottage

Woodhouse Road

Thornton Cleveleys

Lancashire

FY5 5LQ

REGISTERED NUMBER:

00416243 (England and Wales)

ACCOUNTANTS:

Miller Roskell Limited

Chartered Certified Accountants

17 Victoria Road East

Thornton Cleveleys

Lancashire

FY5 5HT

FIXED ASSETS

Tangible assets

4

94,209

102,713

Investments

5

39,276

47,753

Investment property

6

1,443,013

1,443,013

1,576,498

1,593,479

CURRENT ASSETS

Debtors

7

2,228

600

Cash at bank

67,461

29,898

69,689

30,498

CREDITORS

Amounts falling due within one year

8

37,998

15,558

NET CURRENT ASSETS

31,691

14,940

TOTAL ASSETS LESS CURRENT LIABILITIES

1,608,189

1,608,419

CREDITORS

Amounts falling due after more than one year

9

-

(15,979

)

PROVISIONS FOR LIABILITIES

(140,640

)

(140,234

)

NET ASSETS

1,467,549

1,452,206

CAPITAL AND RESERVES

Called up share capital

370

370

Fair value reserve

10

1,108,424

1,108,424

Retained earnings

358,755

343,412

1,467,549

1,452,206

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 4 August 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 4 August 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 20 November 2025 and were signed on its behalf by:

Mr R J Grime - Director

1.	STATUTORY INFORMATION

J Grime & Sons Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention as modified by the revaluation of certain assets.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

and

Motor

Computer

fittings

vehicles

equipment

Totals

£

£

£

£

COST

At 5 August 2024

58,975

121,135

3,290

183,400

Additions

-

-

1,973

1,973

At 4 August 2025

58,975

121,135

5,263

185,373

DEPRECIATION

At 5 August 2024

52,417

24,995

3,275

80,687

Charge for year

656

9,614

207

10,477

At 4 August 2025

53,073

34,609

3,482

91,164

NET BOOK VALUE

At 4 August 2025

5,902

86,526

1,781

94,209

At 4 August 2024

6,558

96,140

15

102,713

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Motor

vehicles

£

COST

At 5 August 2024

40,065

Transfer to ownership

(40,065

)

At 4 August 2025

-

DEPRECIATION

At 5 August 2024

3,043

Charge for year

3,702

Transfer to ownership

(6,745

)

At 4 August 2025

-

NET BOOK VALUE

At 4 August 2025

-

At 4 August 2024

37,022

5.	FIXED ASSET INVESTMENTS

Other

investments

£

COST OR VALUATION

At 5 August 2024

47,753

Additions

97

Disposals

(10,000

)

Revaluations

1,426

At 4 August 2025

39,276

NET BOOK VALUE

At 4 August 2025

39,276

At 4 August 2024

47,753

Cost or valuation at 4 August 2025 is represented by:

Other

investments

£

Valuation in 2024

27,119

Cost

12,157

39,276

If fixed asset investments had not been revalued they would have been included at the following historical cost:

2025

2024

£

£

Cost

12,107

11,804

Fixed asset investments were valued on an open market basis on 4 August 2025 by Mr R J Grime .

6.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 5 August 2024

and 4 August 2025

1,443,013

NET BOOK VALUE

At 4 August 2025

1,443,013

At 4 August 2024

1,443,013

Fair value at 4 August 2025 is represented by:

£

Valuation in 2025

1,201,041

Cost

241,972

1,443,013

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Other debtors

2,228

600

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Hire purchase contracts

-

8,612

Taxation and social security

5,823

4,520

Other creditors

32,175

2,426

37,998

15,558

9.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Hire purchase contracts

-

15,979

10.

RESERVES

Fair

value

reserve

£

At 5 August 2024

and 4 August 2025

1,108,424

11.	RELATED PARTY DISCLOSURES

The director(s) operated a loan account(s) with the company. The balance owed to the director(s) at 4 August 2025 was £24,503 (2024 - £328).

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Statement of Financial Position. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of J Grime & Sons Limited for the year ended 4 August 2025 which comprise the Income Statement, Statement of Financial Position and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at accaglobal.com/rulebook.

This report is made solely to the Board of Directors of J Grime & Sons Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of J Grime & Sons Limited and state those matters that we have agreed to state to the Board of Directors of J Grime & Sons Limited, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at

https://www.accaglobal.com/gb/en/technical-activities/technical-resources-

search/2009/october/factsheet-163-audit-exempt-companies.html.

To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that J Grime & Sons Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of J Grime & Sons Limited. You consider that J Grime & Sons Limited 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 financial statements of J Grime & Sons Limited. 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 financial statements.

Miller Roskell Limited

Chartered Certified Accountants

17 Victoria Road East

Thornton Cleveleys

Lancashire

FY5 5HT

20 November 2025