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Registered number: 10332372
Grange Developments Yorkshire Ltd
Unaudited Financial Statements
For The Year Ended 31 August 2025
Lewis's
Windsor House
44 High Road, Balby
Doncaster
South Yorkshire
DN4 0PL
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 10332372
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 105,132 447,944
105,132 447,944
CURRENT ASSETS
Stocks 5 487,127 261,419
Debtors 6 66,464 781,666
Cash at bank and in hand 40,607 5,973
594,198 1,049,058
Creditors: Amounts Falling Due Within One Year 7 (534,146 ) (1,203,604 )
NET CURRENT ASSETS (LIABILITIES) 60,052 (154,546 )
TOTAL ASSETS LESS CURRENT LIABILITIES 165,184 293,398
PROVISIONS FOR LIABILITIES
Deferred Taxation 8 (21,026 ) (18,069 )
NET ASSETS 144,158 275,329
CAPITAL AND RESERVES
Called up share capital 10 100 100
Profit and Loss Account 144,058 275,229
SHAREHOLDERS' FUNDS 144,158 275,329
Page 1
Page 2
For the year ending 31 August 2025 the company was entitled to exemption from audit 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 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 Harry Hague
Director
06/01/2026
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Grange Developments Yorkshire Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 10332372 . The registered office is George House, Derwent Road, York Industrial Estate, Malton, North Yorkshire, YO17 6YB.
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. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
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:
Freehold 2% on cost excluding land
Plant & Machinery 20% on cost
Motor Vehicles 20% on cost
Fixtures & Fittings 20% on cost
2.4. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.5. 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.
...CONTINUED
Page 3
Page 4
2.5. Taxation - continued
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: 4 (2024: 4)
4 4
4. Tangible Assets
Land & Property
Freehold Plant & Machinery Motor Vehicles Fixtures & Fittings Total
£ £ £ £ £
Cost
As at 1 September 2024 328,411 169,959 73,950 4,733 577,053
Additions - 735 - - 735
Disposals (328,411 ) - - - (328,411 )
As at 31 August 2025 - 170,694 73,950 4,733 249,377
Depreciation
As at 1 September 2024 16,750 33,676 73,950 4,733 129,109
Provided during the period - 31,886 - - 31,886
Disposals (16,750 ) - - - (16,750 )
As at 31 August 2025 - 65,562 73,950 4,733 144,245
Net Book Value
As at 31 August 2025 - 105,132 - - 105,132
As at 1 September 2024 311,661 136,283 - - 447,944
5. Stocks
2025 2024
£ £
Work in progress 487,127 261,419
6. Debtors
2025 2024
£ £
Due within one year
Trade debtors 1,322 25,988
Other debtors 65,142 755,678
66,464 781,666
7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 57,746 46,558
Other creditors 469,976 1,157,046
Taxation and social security 6,424 -
534,146 1,203,604
Page 4
Page 5
8. Deferred Taxation
The provision for deferred tax is made up as follows:
2025 2024
£ £
Other timing differences 21,026 18,069
9. Provisions for Liabilities
Deferred Tax Total
£ £
As at 1 September 2024 18,069 18,069
Additions 2,957 2,957
Balance at 31 August 2025 21,026 21,026
10. Share Capital
2025 2024
Allotted, called up and fully paid £ £
33 Ordinary A shares of £ 1.00 each 33 33
33 Ordinary B shares of £ 1.00 each 33 33
33 Ordinary C shares of £ 1.00 each 33 33
1 Ordinary D shares of £ 1.00 each 1 1
100 100
Page 5