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Registered number: 02369935 GRAHAM BRADDICK PARTNERSHIP LIMITED UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 31 MARCH 2025
GRAHAM BRADDICK PARTNERSHIP LIMITED REGISTERED NUMBER: 02369935 BALANCE SHEET AS AT 31 MARCH 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 4 |  | 52 |  | 68
Investments | 5 |  | 120,070 |  | 120,070
|  |  | 120,122 |  | 120,138
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 6 | 7,743 |  | 6,542 |
Cash at bank and in hand |  | 317,986 |  | 382,299 |
|  | 325,729 |  | 388,841 |
Creditors: amounts falling due within one year | 7 | (31,331) |  | (26,790) |
Net current assets |  |  | 294,398 |  | 362,051
Total assets less current liabilities |  |  | 414,520 |  | 482,189
Net assets |  |  | 414,520 |  | 482,189
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 1,000 |  | 1,000
Profit and loss account |  |  | 413,520 |  | 481,189
|  |  | 414,520 |  | 482,189
The directors consider 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 directors acknowledge their 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 statement of comprehensive income 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 on 13 November 2025. Page 1
GRAHAM BRADDICK PARTNERSHIP LIMITED REGISTERED NUMBER: 02369935 BALANCE SHEET (CONTINUED) AS AT 31 MARCH 2025
Ms C Braddick
Director
The notes on pages 5 to 8 form part of these financial statements. Page 2
GRAHAM BRADDICK PARTNERSHIP LIMITED STATEMENT OF CHANGES IN EQUITY FOR THE YEAR ENDED 31 MARCH 2025
| Called up share capital | Profit and loss account | Total equity
| £ | £ | £
At 1 April 2024 | 1,000 | 481,189 | 482,189
Comprehensive income for the year |  |  |
Loss for the year | - | (67,669) | (67,669)
Other comprehensive income for the year | - | - | -
Total comprehensive income for the year | - | (67,669) | (67,669)
Total transactions with owners | - | - | -
At 31 March 2025 | 1,000 | 413,520 | 414,520
| The notes on pages 5 to 8 form part of these financial statements.
Page 3
GRAHAM BRADDICK PARTNERSHIP LIMITED STATEMENT OF CHANGES IN EQUITY FOR THE YEAR ENDED 31 MARCH 2024
| Called up share capital | Profit and loss account | Total equity
| £ | £ | £
At 1 April 2023 | 1,000 | 475,577 | 476,577
Comprehensive income for the year |  |  |
Profit for the year | - | 7,612 | 7,612
Other comprehensive income for the year | - | - | -
Total comprehensive income for the year | - | 7,612 | 7,612
Contributions by and distributions to owners |  |  |
Dividends: Equity capital | - | (2,000) | (2,000)
Total transactions with owners | - | (2,000) | (2,000)
At 31 March 2024 | 1,000 | 481,189 | 482,189
| The notes on pages 5 to 8 form part of these financial statements.
Page 4
GRAHAM BRADDICK PARTNERSHIP LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
1. | General information
Graham Braddick Partnership Limited is a private company limited by shares incorporated in England and Wales, registration number 02369935. The registered office is New Green Farm, Bardfield Saling, Braintree, Essex, CM7 5EQ. 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 preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgment in applying the Company's accounting policies. 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 | Pensions
Defined contribution pension plan The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations. The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Balance sheet. The assets of the plan are held separately from the Company in independently administered funds. Page 5
GRAHAM BRADDICK PARTNERSHIP LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 2.Accounting policies (continued)
| 2.4 | Taxation
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.
| 2.5 | 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. 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:
|  |  |  | Motor vehicles | - | 25% | on reducing balance
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.
| 2.6 | Valuation of investments
Investments in subsidiaries are measured at cost less accumulated impairment. Investments in unlisted Company shares, whose market value can be reliably determined, are remeasured to market value at each balance sheet date. Gains and losses on remeasurement are recognised in the Statement of comprehensive income for the period. Where market value cannot be reliably determined, such investments are stated at historic cost less impairment. Investments in listed company shares are remeasured to market value at each balance sheet date. Gains and losses on remeasurement are recognised in profit or loss for the period.
| 2.7 | 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. Page 6
GRAHAM BRADDICK PARTNERSHIP LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 2.Accounting policies (continued)
| 2.8 | 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.
| 2.9 | Dividends
Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.
3. | Employees
| The average monthly number of employees, including directors, during the year was 2 (2024 - 2).
4. | Tangible fixed assets
|  | Motor vehicles
|  | £
| Cost |
| At 1 April 2024 | 12,482
| At 31 March 2025 | 12,482
| Depreciation |
| At 1 April 2024 | 12,413
| Charge for the year | 17
| At 31 March 2025 | 12,430
| Net book value |
| At 31 March 2025 | 52
| At 31 March 2024 | 69
Page 7
GRAHAM BRADDICK PARTNERSHIP LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
5. | Fixed asset investments
|  | Unlisted investments
|  | £
| Cost or valuation |
| At 1 April 2024 | 120,070
| At 31 March 2025 | 120,070
6. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade debtors | 5,951 | 5,951
| Other debtors | 1,792 | 591
|  | 7,743 | 6,542
7. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Corporation tax | - | 1,793
| Other taxation and social security | 268 | -
| Other creditors | 29,588 | 23,574
| Accruals and deferred income | 1,475 | 1,423
|  | 31,331 | 26,790
Page 8