GRANGE PRODUCTS LIMITED


Directors	DAVIS, Nicholas John Francis
	DAVIS, Dorothee Elisabeth Auguste


Company Secretary	DAVIS, Dorothee Elisabeth Auguste


Registered Address	Units 1 - 3 Crown Industrial Estate Kenwood Road
	Reddish
	Stockport
	SK5 6PH


Registered Number	03463258 (England and Wales)

Balance Sheet as at
30 September 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Tangible assets	4		98,800		99,830
			98,800		99,830
Current assets
Stocks	5	100,000		125,000
Debtors		692,760		566,683
Cash at bank and on hand		765,220		979,645
		1,557,980		1,671,328
Creditors amounts falling due within one year	6	(226,385)		(404,218)
Net current assets (liabilities)			1,331,595		1,267,110
Total assets less current liabilities			1,430,395		1,366,940
Creditors amounts falling due after one year	7		-		(16,750)
Provisions for liabilities	8		(22,039)		(24,739)
Net assets			1,408,356		1,325,451
Capital and reserves
Called up share capital			5		5
Profit and loss account			1,408,351		1,325,446
Shareholders' funds			1,408,356		1,325,451

The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The Directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 10 November 2025, and are signed on its behalf by:

DAVIS, Nicholas John Francis
Director
Registered Company No. 03463258

GRANGE PRODUCTS LIMITED

Notes to the Financial Statements
for the year ended 30 September 2025

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

	Revenue from sale of goods
	Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.

Revenue from sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.

	Employee benefits
	Contributions to defined contribution plans are expensed in the period to which they relate.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

Foreign currency translation

Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

	Deferred tax
	Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. 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, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

Deferred tax

Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. 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, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Tangible fixed assets and depreciation
	Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:


		Reducing balance (%)
	Plant and machinery	25
	Fixtures and fittings	15
	Office Equipment	33

	Stocks and work in progress
	Inventories are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).

	Government grants or assistance
	The company took advantage of Employers National Insurance Allowance during the year.

2.	Average number of employees
	Average number of employees during the year


		2025		2024
	Average number of employees during the year	16		17

3.	Deferred tax
	Increases in the UK Corporation tax rate from 19% to 25% (19% effective from 1 April 2017, and 25% effective from 1 April 2023) have been substantively enacted. This will impact the company's future tax charge accordingly. The value of the deferred tax assets at the balance sheet date has been calculated using the applicable rate when the asset is expected to be realised.

4.	Tangible fixed assets

	Land & buildings	Plant & machinery	Office Equipment	Total
	£	£	£	£
Cost or valuation
At 01 October 24	18,308	223,337	60,322	301,967
Additions	10,675	15,413	-	26,088
At 30 September 25	28,983	238,750	60,322	328,055
Depreciation and impairment
At 01 October 24	18,308	136,846	46,983	202,137
Charge for year	89	23,713	3,316	27,118
At 30 September 25	18,397	160,559	50,299	229,255
Net book value
At 30 September 25	10,586	78,191	10,023	98,800
At 30 September 24	-	86,491	13,339	99,830

5.	Stocks

	2025	2024
	£	£
Raw materials and consumables	100,000	125,000
Total	100,000	125,000

6.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	26,566	56,432
Bank borrowings and overdrafts	111,387	98,690
Taxation and social security	75,730	220,624
Other creditors	10,175	26,372
Accrued liabilities and deferred income	2,527	2,100
Total	226,385	404,218


	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

7.	Creditors: amounts due after one year

	2025	2024
	£	£
Bank borrowings and overdrafts	-	16,750
Total	-	16,750

8.	Provisions for liabilities

	2025	2024
	£	£
Net deferred tax liability (asset)	22,039	24,739
Total	22,039	24,739

9.	Events after reporting date
	There were no post balance sheet events which need reporting in these financial statements.

10.	Related party transactions
	Grange Products Properties Limited is a related party by virtue that it is held under the same directorship as Grange Products Limited. The companies are in common control of the majority shareholders within each. During the year, transactions were carried out between the two companies whereby Grange Products Properties Limited charged rent for the period totalling £84,000 to Grange Products Limited. Other transactions occurred between the two companies and an amount of £515,961 was owed from Grange Products Properties Limited to Grange Products Limited. An amount is included under debtors of £377,400 (this is due after 12 months) and under £138,561 as part of debtors (due within 12 months).

10.

Related party transactions

Grange Products Properties Limited is a related party by virtue that it is held under the same
directorship as Grange Products Limited. The companies are in common control of the majority shareholders within each.

During the year, transactions were carried out between the two companies whereby Grange
Products Properties Limited charged rent for the period totalling £84,000 to Grange Products
Limited. 

Other transactions occurred between the two companies and an amount of £515,961 was owed from Grange Products Properties Limited to Grange Products Limited. An amount is included under debtors of £377,400 (this is due after 12 months) and under £138,561 as part of debtors (due within 12 months).