Registered number
07029250
Gratton Property (Whitchurch) Limited
Unaudited Filleted Accounts
31 July 2025

Gratton Property (Whitchurch) Limited
Registered number: | 07029250
Balance Sheet
as at 31 July 2025
Notes |  |  | 2025 |  |  | 2024
£ | £
Fixed assets
Investments | 3 |  |  | 520,000 |  |  | 511,600
Current assets
Debtors | 4 |  | 151,500 |  |  | 153,736
Cash at bank and in hand |  |  | 21,607 |  |  | 26,162
|  |  | 173,107 |  |  | 179,898
Creditors: amounts falling due within one year | 5 |  | - |  |  | (6,611)
Net current assets |  |  |  | 173,107 |  |  | 173,287
Net assets |  |  |  | 693,107 |  |  | 684,887
Capital and reserves
Called up share capital |  |  |  | 2 |  |  | 2
Fair value reserve |  |  |  | 519,998 |  |  | 511,598
Profit and loss account |  |  |  | 173,107 |  |  | 173,287
Shareholders' funds |  |  |  | 693,107 |  |  | 684,887
The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
D Gratton
Director
Approved by the board on 19 December 2025

Gratton Property (Whitchurch) Limited
Notes to the Accounts
for the year ended 31 July 2025
1 | Accounting policies
| Basis of preparation
| The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
| Investments
| Investments in associated undertakings are recorded using the equity method where the carrying value of the investments is a) increased by the company's share of the profits (less losses) net of tax charges as recorded by those associates, these amounts also being credited and charged respectively to the company's profit and loss account, and b) reduced by any dividends paid by the associated undertakings to the company.
| Taxation
| A taxation charge arises in respect of the company's share of profits as recorded by its associated undertakings. These charges are incurred by and therefore paid by those undertakings and the company itself does not currently incur any taxation charges of its own.
2 | Employees | 2025 |  | 2024
Number | Number
| Average number of persons employed by the company | - |  | -
3 | Investments
Investments in
associated
undertakings
£
| Carrying value
| At 1 August 2024 | 511,600
| Share of profits earned in year less taxation charges | 8,400
| At 31 July 2025 | 520,000
4 | Debtors | 2025 |  | 2024
£ | £
| Amounts owed by connected undertakings |  | 151,500 |  | 151,500
| Other debtors | - |  | 2,236
|  |  |  |  |  | 151,500 |  | 153,736
5 | Creditors: amounts falling due within one year | 2025 |  | 2024
£ | £
| Taxation and social security costs | - |  | 5,951
| Other creditors | - |  | 660
|  |  |  |  |  | - |  | 6,611
6 | Related party transactions
| The company has lent money to connected undertakings in which the directors have an interest or more, these undertakings including but not being identical to the associated undertakings in which the company has invested. The amounts owing by the connected undertakings are disclosed in note 4 above and no formal terms attach to these loans.
7 | Other information
| Gratton Property (Whitchurch) Limited is a private company limited by shares and incorporated in England and Wales. The company is jointly-owned and therefore controlled by its directors. The registered office is situated at First Floor Offices, Allied House, Bryn Lane, Wrexham, LL13 9UT.

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