Registration number: 14410390

Gratom Taylor Limited

Contents

Company Information	1
Balance Sheet	2
Notes to the Unaudited Financial Statements	3 to 5

Gratom Taylor Limited

Company Information

Director

M J Cole

Registered office

C & W Commercials Limited Western Way Wednesbury West Midlands WS10 7BG

Accountants

Howsons (Stoke) Limited Winton House Stoke Road Stoke on Trent Staffordshire ST4 2RW

Gratom Taylor Limited

(Registration number: 14410390)
Balance Sheet as at 31 December 2024

	Note	2024 £	2023 £
Fixed assets
Investments	4	2,011,486	2,011,486
Other financial assets	5	376,213	-
		2,387,699	2,011,486
Current assets
Debtors		60,000	-
Cash at bank and in hand		20,820	100
		80,820	100
Creditors: Amounts falling due within one year	6	(640,000)	(240,000)
Net current liabilities		(559,180)	(239,900)
Total assets less current liabilities		1,828,519	1,771,586
Creditors: Amounts falling due after more than one year	6	(1,000,000)	(1,280,000)
Net assets		828,519	491,586
Capital and reserves
Called up share capital		100	100
Retained earnings		828,419	491,486
Shareholders' funds		828,519	491,586

For the financial period ending 31 December 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the period in question in accordance with section 476; and
•	The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 23 December 2025
 

......................................... M J Cole Director

Gratom Taylor Limited

Notes to the Unaudited Financial Statements for the Period from 1 November 2023 to 31 December 2024

1	General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
C & W Commercials Limited
Western Way
Wednesbury
West Midlands
WS10 7BG

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A - 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006.

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

The company's presentational currency is pound sterling (£). The accounts are rounded to the nearest whole pound.

Investments

Investments in equity shares which are publicly traded or where the fair value can be measured reliably are initially measured at fair value, with changes in fair value recognised in profit or loss. Investments in equity shares which are not publicly traded and where fair value cannot be measured reliably are measured at cost less impairment.


Interest income on debt securities, where applicable, is recognised in income using the effective interest method. Dividends on equity securities are recognised in income when receivable.

Gratom Taylor Limited

Notes to the Unaudited Financial Statements for the Period from 1 November 2023 to 31 December 2024

Financial instruments

Classification
Basic financial assets, including trade and other debtors, cash and bank balances, are initially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest.
Such assets are subsequently carried at amortised cost using the effective interest method.
Basic financial liabilities, including trade and other trade creditors, bank and other loans, are initially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future receipts discounted at a market rate of interest.

 Recognition and measurement
At the end of each reporting period financial assets measured at amortised cost are assessed for objective evidence of impairment. If an asset is impaired the impairment loss is the difference between the carrying amount and the present value of the estimated cash flows discounted at the asset’s original effective interest rate. The impairment loss is recognised in profit and loss.

 Impairment
If there is a decrease in the impairment loss arising from an event occurring after the impairment was recognised the impairment is reversed. The reversal is such that the current carrying amount does not exceed what the carrying amount would have been had the impairment not previously been recognised in the profit or loss.

Financial assets are derecognised when a) the contractual rights to the cash flows from the asset expire or are settled, or b) substantially all the risks and rewards of the ownership of the asset are transferred to another party or c) control of the asset has been transferred to another party who has the practical ability to unilaterally sell the asset to an unrelated third party without imposing additional restrictions.

3	Staff numbers

The average number of persons employed by the company (including the director) during the period, was 1 (2023 - 1).

Gratom Taylor Limited

Notes to the Unaudited Financial Statements for the Period from 1 November 2023 to 31 December 2024

4	Investments

	2024 £	2023 £
Investments in subsidiaries	2,011,486	2,011,486