IRIS Accounts Production v25.4.0.155 01928918 Board of Directors Board of Directors 1.9.24 31.8.25 31.8.25 false true false false false true false Ordinary 0.50000 iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 01928918 2024-08-31 01928918 2025-08-31 01928918 2024-09-01 2025-08-31 01928918 2023-08-31 01928918 2023-09-01 2024-08-31 01928918 2024-08-31 01928918 ns15:EnglandWales 2024-09-01 2025-08-31 01928918 ns14:PoundSterling 2024-09-01 2025-08-31 01928918 ns10:Director1 2024-09-01 2025-08-31 01928918 ns10:Director2 2024-09-01 2025-08-31 01928918 ns10:PrivateLimitedCompanyLtd 2024-09-01 2025-08-31 01928918 ns10:SmallEntities 2024-09-01 2025-08-31 01928918 ns10:AuditExempt-NoAccountantsReport 2024-09-01 2025-08-31 01928918 ns10:SmallCompaniesRegimeForDirectorsReport 2024-09-01 2025-08-31 01928918 ns10:SmallCompaniesRegimeForAccounts 2024-09-01 2025-08-31 01928918 ns10:FullAccounts 2024-09-01 2025-08-31 01928918 1 2024-09-01 2025-08-31 01928918 ns10:OrdinaryShareClass3 2024-09-01 2025-08-31 01928918 ns10:Director3 2024-09-01 2025-08-31 01928918 ns10:RegisteredOffice 2024-09-01 2025-08-31 01928918 ns5:CurrentFinancialInstruments 2025-08-31 01928918 ns5:CurrentFinancialInstruments 2024-08-31 01928918 ns5:Non-currentFinancialInstruments 2025-08-31 01928918 ns5:Non-currentFinancialInstruments 2024-08-31 01928918 ns5:ShareCapital 2025-08-31 01928918 ns5:ShareCapital 2024-08-31 01928918 ns5:RetainedEarningsAccumulatedLosses 2025-08-31 01928918 ns5:RetainedEarningsAccumulatedLosses 2024-08-31 01928918 ns5:NetGoodwill 2024-09-01 2025-08-31 01928918 ns5:IntangibleAssetsOtherThanGoodwill 2024-09-01 2025-08-31 01928918 ns5:PatentsTrademarksLicencesConcessionsSimilar 2024-09-01 2025-08-31 01928918 ns5:PlantMachinery 2024-09-01 2025-08-31 01928918 ns5:NetGoodwill 2024-08-31 01928918 ns5:PatentsTrademarksLicencesConcessionsSimilar 2024-08-31 01928918 ns5:NetGoodwill 2025-08-31 01928918 ns5:PatentsTrademarksLicencesConcessionsSimilar 2025-08-31 01928918 ns5:NetGoodwill 2024-08-31 01928918 ns5:PatentsTrademarksLicencesConcessionsSimilar 2024-08-31 01928918 ns5:PlantMachinery 2024-08-31 01928918 ns5:PlantMachinery 2025-08-31 01928918 ns5:PlantMachinery 2024-08-31 01928918 ns5:CostValuation 2024-08-31 01928918 ns5:CostValuation ns5:UnlistedNon-exchangeTraded 2024-08-31 01928918 ns5:UnlistedNon-exchangeTraded 2025-08-31 01928918 ns5:UnlistedNon-exchangeTraded 2024-08-31 01928918 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-08-31 01928918 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2024-08-31 01928918 ns5:WithinOneYear 2025-08-31 01928918 ns5:WithinOneYear 2024-08-31 01928918 ns5:BetweenOneFiveYears 2025-08-31 01928918 ns5:BetweenOneFiveYears 2024-08-31 01928918 ns5:AllPeriods 2025-08-31 01928918 ns5:AllPeriods 2024-08-31 01928918 ns5:DeferredTaxation 2024-08-31 01928918 ns5:DeferredTaxation 2024-09-01 2025-08-31 01928918 ns5:DeferredTaxation 2025-08-31 01928918 ns10:OrdinaryShareClass3 2025-08-31 01928918 ns10:Director1 1 2024-08-31 01928918 ns10:Director1 1 2023-08-31 01928918 ns10:Director1 1 2024-09-01 2025-08-31 01928918 ns10:Director1 1 2023-09-01 2024-08-31 01928918 ns10:Director1 1 2025-08-31 01928918 ns10:Director1 1 2024-08-31 01928918 2 ns10:Director2 2024-08-31 01928918 2 ns10:Director2 2023-08-31 01928918 2 ns10:Director2 2024-09-01 2025-08-31 01928918 2 ns10:Director2 2023-09-01 2024-08-31 01928918 2 ns10:Director2 2025-08-31 01928918 2 ns10:Director2 2024-08-31 01928918 ns10:Director3 3 2024-08-31 01928918 ns10:Director3 3 2023-08-31 01928918 ns10:Director3 3 2024-09-01 2025-08-31 01928918 ns10:Director3 3 2023-09-01 2024-08-31 01928918 ns10:Director3 3 2025-08-31 01928918 ns10:Director3 3 2024-08-31

REGISTERED NUMBER: 01928918 (England and Wales)

| UNAUDITED FINANCIAL STATEMENTS |

| FOR THE YEAR ENDED 31 AUGUST 2025 |

| FOR |

| OLIVER & GRAIMES DESIGN ASSOCIATES |

| LIMITED |

OLIVER & GRAIMES DESIGN ASSOCIATES

LIMITED (REGISTERED NUMBER: 01928918)

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 AUGUST 2025

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 4 |

OLIVER & GRAIMES DESIGN ASSOCIATES

LIMITED

COMPANY INFORMATION

FOR THE YEAR ENDED 31 AUGUST 2025

| DIRECTORS: | D E Graimes

| G D Graimes

| G D Graimes

| REGISTERED OFFICE: | Pavilion View

| 19 New Road

| Brighton

| East Sussex

| BN1 1EY

| BUSINESS ADDRESS: | 1 Martlet Offices

| Sussex County Cricket Club

| Hove

| East Sussex

| BN3 3AN

| REGISTERED NUMBER: | 01928918 (England and Wales)

| ACCOUNTANTS: | Carpenter Box Limited

| 26 Stroudley Road

| Brighton

| East Sussex

| BN1 4BH

OLIVER & GRAIMES DESIGN ASSOCIATES

LIMITED (REGISTERED NUMBER: 01928918)

BALANCE SHEET

31 AUGUST 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Intangible assets | 4 | - |  | - |  |

Tangible assets | 5 | 17,380 |  | 15,936 |  |

Investments | 6 | 22,962 |  | 22,962 |  |

40,342 |  | 38,898 |  |

CURRENT ASSETS

Debtors | 7 | 719,175 |  | 460,722 |  |

Cash at bank and in hand | 144,435 |  | 418,321 |  |

863,610 |  | 879,043 |  |

CREDITORS

Amounts falling due within one year | 8 | 309,010 |  | 379,323 |  |

NET CURRENT ASSETS | 554,600 |  | 499,720 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 594,942 |  | 538,618 |  |

CREDITORS

Amounts falling due after more than one year | 9 | (750 | ) | (10,917 | ) |

PROVISIONS FOR LIABILITIES | 11 | (3,818 | ) | (3,380 | ) |

NET ASSETS | 590,374 |  | 524,321 |  |

CAPITAL AND RESERVES

Called up share capital | 12 | 13,125 |  | 13,125 |  |

Retained earnings | 577,249 |  | 511,196 |  |

SHAREHOLDERS' FUNDS | 590,374 |  | 524,321 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 August 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 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.

OLIVER & GRAIMES DESIGN ASSOCIATES

LIMITED (REGISTERED NUMBER: 01928918)

BALANCE SHEET - continued

31 AUGUST 2025

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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 18 March 2026 and were signed on its behalf by:

G D Graimes - Director

G D Graimes - Director

OLIVER & GRAIMES DESIGN ASSOCIATES

LIMITED (REGISTERED NUMBER: 01928918)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 AUGUST 2025

1. | STATUTORY INFORMATION

| Oliver & Graimes Design Associates 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

| Revenue is measured at fair value of the consideration received or receivable. Revenue is reduced for estimated customer returns, rebates and other similar allowances.

| Revenue from the sale of goods is recognised when goods are delivered and legal title has passed.

| Revenue from services is recognised when the service has been provided.

| Goodwill

| Goodwill, being the amount paid in connection with the acquisition of a business in 2001, is being amortised evenly over its estimated useful life of twenty years.

| Intangible assets

| Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

| Intellectual property rights are being amortised evenly over their estimated useful life of twenty years.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

| Fittings & equipment | - | 20% on cost and 20% on reducing balance

| Investments in subsidiaries

| Investments in subsidiary undertakings are recognised at cost.

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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 balance sheet date.

OLIVER & GRAIMES DESIGN ASSOCIATES

LIMITED (REGISTERED NUMBER: 01928918)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 AUGUST 2025

2. | ACCOUNTING POLICIES - continued

| Deferred tax

| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet 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.

| Hire purchase and leasing commitments

| Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

| Pension costs and other post-retirement benefits

| The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

| Debtors and creditors receivable / payable within one year

| Debtors and creditors with no stated interest rate and receivables or payables within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses.

| Impairment

| Assets not measured at fair value are reviewed for any indication that the asset may be impaired at each balance sheet date. If such indication exists, the recoverable amount of the asset, or the asset's cash generating unit, is estimated and compared to the carrying amount. Where the carrying amount exceeds its recoverable amount, an impairment loss is recognised in profit or loss unless the asset is carried at a revalued amount where the impairment loss is a revaluation decrease.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 15 (2024 - 13 ) .

4. | INTANGIBLE FIXED ASSETS

| Intellectual |

| property |

| Goodwill |  | rights |  | Totals

£ | £ | £ |

| COST

| At 1 September 2024

| and 31 August 2025 | 12,000 |  | 20,000 |  | 32,000 |  |

| AMORTISATION

| At 1 September 2024

| and 31 August 2025 | 12,000 |  | 20,000 |  | 32,000 |  |

| NET BOOK VALUE

| At 31 August 2025 | - |  | - |  | - |  |

| At 31 August 2024 | - |  | - |  | - |  |

OLIVER & GRAIMES DESIGN ASSOCIATES

LIMITED (REGISTERED NUMBER: 01928918)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 AUGUST 2025

5. | TANGIBLE FIXED ASSETS

| Fittings

| & equipment

£ |

| COST

| At 1 September 2024 | 34,418 |  |

| Additions | 5,840 |  |

| At 31 August 2025 | 40,258 |  |

| DEPRECIATION

| At 1 September 2024 | 18,482 |  |

| Charge for year | 4,396 |  |

| At 31 August 2025 | 22,878 |  |

| NET BOOK VALUE

| At 31 August 2025 | 17,380 |  |

| At 31 August 2024 | 15,936 |  |

6. | FIXED ASSET INVESTMENTS

| Shares in |

| group |  | Unlisted |

| undertakings |  | investments |  | Totals

£ | £ | £ |

| COST

| At 1 September 2024

| and 31 August 2025 | 22,520 |  | 442 |  | 22,962 |  |

| NET BOOK VALUE

| At 31 August 2025 | 22,520 |  | 442 |  | 22,962 |  |

| At 31 August 2024 | 22,520 |  | 442 |  | 22,962 |  |

7. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Trade debtors | 340,200 |  | 356,906 |  |

| Amounts owed by group undertakings | 2,310 |  | 550 |  |

| Other debtors | 376,665 |  | 103,266 |  |

719,175 |  | 460,722 |  |

8. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Bank loans and overdrafts | 9,167 |  | 10,000 |  |

| Trade creditors | 60,305 |  | 49,450 |  |

| Taxation and social security | 106,612 |  | 116,312 |  |

| Other creditors | 132,926 |  | 203,561 |  |

309,010 |  | 379,323 |  |

OLIVER & GRAIMES DESIGN ASSOCIATES

LIMITED (REGISTERED NUMBER: 01928918)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 AUGUST 2025

9. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

2025 | 2024 |

£ | £ |

| Bank loans | - |  | 9,167 |  |

| Other creditors | 750 |  | 1,750 |  |

750 |  | 10,917 |  |

10. | LEASING AGREEMENTS

| Minimum lease payments under non-cancellable operating leases fall due as follows:

2025 | 2024 |

£ | £ |

| Within one year | 9,293 |  | 21,013 |  |

| Between one and five years | - |  | 9,293 |  |

9,293 |  | 30,306 |  |

11. | PROVISIONS FOR LIABILITIES

2025 | 2024 |

£ | £ |

| Deferred tax | 3,818 |  | 3,380 |  |

| Deferred |

| tax |

£ |

| Balance at 1 September 2024 | 3,380 |  |

| Charge to Statement of Income and Retained Earnings during year | 438 |  |

| Balance at 31 August 2025 | 3,818 |  |

12. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 2025 | 2024 |

| value: | £ | £ |

| 26,250 | Ordinary | 50p | 13,125 |  | 13,125 |  |

13. | DIRECTORS' ADVANCES, CREDITS AND GUARANTIES

| The following advances and credits to directors subsisted during the years ended 31 August 2025 and 31 August 2024:

2025 | 2024 |

£ | £ |

| G D Graimes

| Balance outstanding at start of year | 548 |  | - |  |

| Amounts advanced | 4,382 |  | 548 |  |

| Amounts repaid | (2,135 | ) | - |  |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of year | 2,795 |  | 548 |  |

OLIVER & GRAIMES DESIGN ASSOCIATES

LIMITED (REGISTERED NUMBER: 01928918)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 AUGUST 2025

13. | DIRECTORS' ADVANCES, CREDITS AND GUARANTIES - continued

| G D Graimes

| Balance outstanding at start of year | - |  | 103 |  |

| Amounts repaid | - |  | (103 | ) |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of year | - |  | - |  |

| D E Graimes

| Balance outstanding at start of year | - |  | 2,331 |  |

| Amounts repaid | - |  | (2,331 | ) |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of year | - |  | - |  |

| Amounts advanced by the company to its directors are interest free and repayable on demand.