REGISTERED NUMBER: 08409757 (England and Wales)

Unaudited Financial Statements

for the Year Ended 5 April 2025

for

A.E. GRAVES & SON LIMITED

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

Directors:

Mr M R Graves

Mr A R Graves

Registered office:

23 Algitha Road

Skegness

Lincolnshire

PE25 2AG

Registered number:

08409757 (England and Wales)

Accountants:

Haines Watts

23 Algitha Road

Skegness

United Kingdom

PE25 2AG

Fixed assets

Tangible assets

4

89,034

88,112

Current assets

Debtors

5

482,764

554,631

Cash at bank and in hand

381,959

239,180

864,723

793,811

Creditors

Amounts falling due within one year

6

79,973

69,300

Net current assets

784,750

724,511

Total assets less current liabilities

873,784

812,623

Provisions for liabilities

7

16,916

16,741

Net assets

856,868

795,882

Capital and reserves

Called up share capital

8

100

100

Retained earnings

9

856,768

795,782

Shareholders' funds

856,868

795,882

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 5 April 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 5 April 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 23 December 2025 and were signed on its behalf by:

Mr M R Graves - Director

1.	Statutory information

A.e. Graves & Son 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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.

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.

Plant and machinery

-

15% on reducing balance

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.

3.	Employees and directors

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

4.	Tangible fixed assets

Plant and

machinery

£

Cost

At 6 April 2024

166,489

Additions

16,000

At 5 April 2025

182,489

Depreciation

At 6 April 2024

78,377

Charge for year

15,078

At 5 April 2025

93,455

Net book value

At 5 April 2025

89,034

At 5 April 2024

88,112

5.

Debtors: amounts falling due within one year

2025

2024

£

£

Trade debtors

92,764

194,181

Other debtors

390,000

360,000

VAT

-

450

482,764

554,631

6.

Creditors: amounts falling due within one year

2025

2024

£

£

Trade creditors

60,380

28,820

Corporation tax

16,475

40,480

VAT

3,118

-

79,973

69,300

7.	Provisions for liabilities

2025

2024

£

£

Deferred tax

Accelerated capital allowances

14,570

14,570

Deferred tax

2,346

2,171

16,916

16,741

Deferred tax

£

Balance at 6 April 2024

16,741

Provided during year

175

Balance at 5 April 2025

16,916

8.	Called up share capital

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

100

ordinary

£1

100

100

9.

Reserves

Retained

earnings

£

At 6 April 2024

795,782

Profit for the year

60,986

At 5 April 2025

856,768