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GRAHAM MCGRATH LIMITED

Registered Number
SC032630
(Scotland)

Unaudited Financial Statements for the Year ended
31 October 2025

GRAHAM MCGRATH LIMITED
Company Information
for the year from 1 November 2024 to 31 October 2025

Directors | MCGRATH, David John
| MCGRATH, Gregor
| MCGRATH, Karen

Registered Address | 27-29 Eastgate
| Peebles
| Scottish Borders
| EH45 8AB

Registered Number | SC032630 (Scotland)

GRAHAM MCGRATH LIMITED
Balance Sheet as at
31 October 2025

| Notes | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |
Tangible assets | 3 |  |  | 16,016 |  |  |  | 21,335
Investment property | 4 |  |  | 145,106 |  |  |  | 158,021
|  |  |  | 161,122 |  |  |  | 179,356
Current assets |  |  |  |  |  |  |  |
Stocks | 5 | 37,697 |  |  |  | 53,827 |  |
Debtors | 6 | 4,841 |  |  |  | 7,833 |  |
Cash at bank and on hand |  | 187,976 |  |  |  | 121,562 |  |
|  | 230,514 |  |  |  | 183,222 |  |
Creditors amounts falling due within one year | 7 | (24,946) |  |  |  | (25,888) |  |
Net current assets (liabilities) |  |  |  | 205,568 |  |  |  | 157,334
Total assets less current liabilities |  |  |  | 366,690 |  |  |  | 336,690
Creditors amounts falling due after one year | 8 |  |  | (1,000) |  |  |  | (1,000)
Net assets |  |  |  | 365,690 |  |  |  | 335,690
Capital and reserves |  |  |  |  |  |  |  |
Called up share capital |  |  |  | 12,510 |  |  |  | 12,510
Revaluation reserve |  |  |  | 57,502 |  |  |  | 66,362
Other reserves |  |  |  | 12,500 |  |  |  | 12,500
Profit and loss account |  |  |  | 283,178 |  |  |  | 244,318
Shareholders' funds | 10 |  |  | 365,690 |  |  |  | 335,690

- The company was entitled to exemption from audit for this reporting period 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 in accordance with the provisions applicable to companies subject to the small companies regime.
- The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 18 March 2026, and are signed on its behalf by:
MCGRATH, David John Director Registered Company No. SC032630

GRAHAM MCGRATH LIMITED
Notes to the Financial Statements
for the year ended 31 October 2025

1. | Accounting policies
--- | ---

| Statutory information
--- | ---
| The company is a private company limited by shares and registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.

| Statement of compliance
--- | ---
| The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

| 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).

| Going concern
--- | ---
| After reviewing the company's forecasts and projections, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. The company therefore continues to adopt the going concern basis of accounting in preparing its financial statements.

| Judgements and key sources of estimation uncertainty
--- | ---
| In the application of the company's accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying values of assets and liabilities that are not readily apparent from other sources. These critical accounting judgements and estimations are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates. The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised if the revision affects only that period, or in the period of the revision and future periods if the revision affects both current and future periods. There are no significant accounting estimates or judgements affecting the financial statements.

| Turnover policy
--- | ---
| 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.

| Revenue from sale of goods
--- | ---
| Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.

| Employee benefits
--- | ---
| Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.

| Defined contribution pension plan
--- | ---
| The company operates a defined contribution pension plan for the benefit of its employees. Contributions are recognised as expenses as they become payable. Differences between contributions payable in the year and those actually paid are recognised as either prepayments or accruals in the balance sheet. The assets of the defined contribution pension scheme are held separately from those of the company in an independently administered fund.

| Current taxation
--- | ---
| Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income. Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.

| Deferred tax
--- | ---
| Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

| Tangible fixed assets and depreciation
--- | ---
| All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

|  | Reducing balance (%) |  | Straight line (years)
| Plant and machinery | 25 |  | -
| Fixtures and fittings | 15 |  | -
| Office Equipment | - |  | 25

| Investment property
--- | ---
| The investment property is accounted for under FRS 102, Section 16 Investment Property. Investment property is remeasured to fair value at each balance sheet date with fair value gains and losses being reported in profit or loss. Investment properties are valued using RICS open market valuation on a freehold basis.

| Stocks and work in progress
--- | ---
| Stock is valued at the lower of cost and estimated selling price less costs to complete and sell. The cost methodology employed by the entity is the first-in first-out method. Estimated selling price less costs to complete and sell are derived from the selling price which the goods would fetch in an open market transaction with established customers less the costs expected to be incurred to enable the sale to complete. Provision is made for slow-moving and obsolete items of stock. Such provisions are recognised in profit or loss.

| Trade and other debtors
--- | ---
| Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

| Cash and cash equivalents
--- | ---
| Cash and cash equivalents comprise cash at bank and on hand, demand deposits with banks and other short-term highly liquid investments with original maturities of three months or less.

| Trade and other creditors
--- | ---
| Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

| Financial instruments
--- | ---
| A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at transaction price and measured at amortised cost using the effective interest method. Where investments in non-derivative financial instruments are publicly traded, or their fair value can otherwise be measured reliably, the investment is subsequently measured at fair value through profit and loss. All other investments are subsequently measured at cost less impairment. Financial assets which are measured at cost or amortised cost are reviewed for objective evidence of impairment at each balance sheet date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately. All equity instruments, regardless of significance, and other financial assets that are individually significant, are assessed individually for impairment.

2. | Average number of employees
--- | ---

|  | 2025 |  | 2024
| Average number of employees during the year | 2 |  | 3

3. | Tangible fixed assets
--- | ---

|  | Land & buildings |  | Vehicles |  | Fixtures & fittings |  | Office Equipment |  | Total
--- | --- | --- | --- | --- | --- | --- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £ |  | £
| Cost or valuation
| At 01 November 24 | 15,000 |  | 19,167 |  | 21,356 |  | 4,419 |  | 59,942
| At 31 October 25 | 15,000 |  | 19,167 |  | 21,356 |  | 4,419 |  | 59,942
| Depreciation and impairment
| At 01 November 24 | 15,000 |  | 2,396 |  | 18,109 |  | 3,102 |  | 38,607
| Charge for year | - |  | 4,192 |  | 487 |  | 640 |  | 5,319
| At 31 October 25 | 15,000 |  | 6,588 |  | 18,596 |  | 3,742 |  | 43,926
| Net book value
| At 31 October 25 | - |  | 12,579 |  | 2,760 |  | 677 |  | 16,016
| At 31 October 24 | - |  | 16,771 |  | 3,247 |  | 1,317 |  | 21,335

4. | Investment property
--- | ---

|  | £
| Fair value at 01 November 24 | 158,021
| Additions | 87,390
| Disposals | (100,305)
| At 31 October 25 | 145,106

5. | Stocks
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Finished goods | 37,697 |  | 53,827
| Total | 37,697 |  | 53,827

6. | Debtors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade debtors / trade receivables | 4,841 |  | 5,053
| Other debtors | - |  | 2,780
| Total | 4,841 |  | 7,833

7. | Creditors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade creditors / trade payables | 3,749 |  | 5,050
| Bank borrowings and overdrafts | 1,518 |  | 1,190
| Taxation and social security | 15,760 |  | 12,336
| Other creditors | 949 |  | 4,342
| Accrued liabilities and deferred income | 2,970 |  | 2,970
| Total | 24,946 |  | 25,888

8. | Creditors: amounts due after one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Other creditors | 1,000 |  | 1,000
| Total | 1,000 |  | 1,000

9. | Directors advances, credits and guarantees
--- | ---

10. | Revaluation reserve
--- | ---

|  | £
| Reserve at 01 November 24 | 66,362
| Revaluations of other assets | (8,860)
| At 31 October 25 | 57,502