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Registered number: 03226151
Grasshoppers (Surrey) Limited
Financial Statements
For The Year Ended 31 July 2025
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 03226151
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 23,950 28,725
23,950 28,725
CURRENT ASSETS
Debtors 5 24,849 15,089
Cash at bank and in hand 29,530 74,213
54,379 89,302
Creditors: Amounts Falling Due Within One Year 6 (71,634 ) (102,486 )
NET CURRENT ASSETS (LIABILITIES) (17,255 ) (13,184 )
TOTAL ASSETS LESS CURRENT LIABILITIES 6,695 15,541
PROVISIONS FOR LIABILITIES
Deferred Taxation (5,987 ) (7,181 )
NET ASSETS 708 8,360
CAPITAL AND RESERVES
Called up share capital 7 2 2
Profit and Loss Account 706 8,358
SHAREHOLDERS' FUNDS 708 8,360
Page 1
Page 2
For the year ending 31 July 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr A Silvey
Director
11th December 2025
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Grasshoppers (Surrey) Limited is a private company, limited by shares, incorporated in England & Wales, registered number 03226151 . The registered office is Church Corner Cottage Fulfords Hill, Itchingfield, Horsham, RH13 0NX.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. 
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant & Machinery 25% reducing balance
Motor Vehicles 25% reducing balance
Computer Equipment 33% on cost
2.4. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 3 (2024: 3)
3 3
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4. Tangible Assets
Plant & Machinery Motor Vehicles Computer Equipment Total
£ £ £ £
Cost
As at 1 August 2024 13,862 69,662 827 84,351
Additions 5,049 500 - 5,549
Disposals (7,474 ) (9,771 ) (78 ) (17,323 )
As at 31 July 2025 11,437 60,391 749 72,577
Depreciation
As at 1 August 2024 9,303 46,079 244 55,626
Provided during the period 1,960 5,918 250 8,128
Disposals (5,690 ) (9,359 ) (78 ) (15,127 )
As at 31 July 2025 5,573 42,638 416 48,627
Net Book Value
As at 31 July 2025 5,864 17,753 333 23,950
As at 1 August 2024 4,559 23,583 583 28,725
5. Debtors
2025 2024
£ £
Due within one year
Trade debtors 24,676 15,019
Other debtors 173 70
24,849 15,089
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 1,143 2,435
Other creditors 47,108 82,739
Taxation and social security 23,383 17,312
71,634 102,486
7. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 2 2
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