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Company Registration No. 15613017 (England and Wales)
Graphene Development & Construction Limited Unaudited accounts for the year ended 31 July 2025
Graphene Development & Construction Limited Unaudited accounts Contents
Page
Company information
3
Accountants' report
4
Statement of financial position
5
Notes to the accounts
6
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Graphene Development & Construction Limited Company Information for the year ended 31 July 2025
Directors
Bejul Parekh Neera Parekh
Company Number
15613017 (England and Wales)
Registered Office
A J Shah & Co 8 Pinner View Harrow Middlesex HA1 4QA England
Accountants
A J Shah and Company 8 Pinner View Harrow Middlesex HA1 4QA
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Chartered Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of Graphene Development & Construction Limited for the year ended 31 July 2025
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Graphene Development & Construction Limited for the year ended 31 July 2025 as set out on pages 5 - 7 from the company's accounting records and from information and explanations you have given us.
As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at icaew.com/membershandbook.
Our work has been undertaken in accordance with AAF 7/16 as detailed at icaew.com/compilation.
A J Shah and Company Chartered Accountants 8 Pinner View Harrow Middlesex HA1 4QA 1 April 2026
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Graphene Development & Construction Limited Statement of financial position as at 31 July 2025
2025
2024
Notes
£
£
Fixed assets
Tangible assets
4
4,274
-
Current assets
Inventories
4,000
-
Cash at bank and in hand
5,491
-
9,491
-
Creditors: amounts falling due within one year
5
(32,242)
-
Net current liabilities
(22,751)
-
Total assets less current liabilities
(18,477)
-
Creditors: amounts falling due after more than one year
6
-
10
Net (liabilities)/assets
(18,477)
10
Capital and reserves
Called up share capital
10
10
Profit and loss account
(18,487)
-
Shareholders' funds
(18,477)
10
For the year ending 31 July 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 2 April 2026 and were signed on its behalf by
Bejul Parekh Director Company Registration No. 15613017
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Graphene Development & Construction Limited Notes to the Accounts for the year ended 31 July 2025
1
Statutory information
Graphene Development & Construction Limited is a private company, limited by shares, registered in England and Wales, registration number 15613017. The registered office is A J Shah & Co, 8 Pinner View, Harrow, Middlesex, HA1 4QA, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Fixtures & fittings
10
4
Tangible fixed assets
Fixtures & fittings
£
Cost or valuation
At cost
At 1 August 2024
-
Additions
4,638
At 31 July 2025
4,638
Depreciation
Charge for the year
364
At 31 July 2025
364
Net book value
At 31 July 2025
4,274
5
Creditors: amounts falling due within one year
2025
2024
£
£
VAT
12,731
-
Trade creditors
761
-
Taxes and social security
3,110
-
Loans from directors
(4,610)
-
Accruals
20,250
-
32,242
-
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Graphene Development & Construction Limited Notes to the Accounts for the year ended 31 July 2025
6
Creditors: amounts falling due after more than one year
2025
2024
£
£
Loans from directors
-
(10)
7
Loans to directors
Amounts due to directors at the balance sheet date is £4,610.42 DR (2024: £0 ). The balance arose as a series of small loans. During the period expenses were paid by the director on behalf of the business and were subsequently reimbursed.
8
Average number of employees
During the year the average number of employees was 0 (2024: 0).
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