Grange Design & Build Ltd 31/12/2025 iXBRL

Company registration number: 13070209

Grange Design & Build Ltd

Unaudited filleted financial statements

31 December 2025

Grange Design & Build Ltd

Contents

Directors and other information

Accountants report

Statement of financial position

Notes to the financial statements

Grange Design & Build Ltd

Directors and other information


	Directors	Mr William Granger


	Company number	13070209


	Registered office	38 Downsview Avenue
		Woking
		Surrey
		GU22 9BT


	Accountants	Murphy Collins Limited
		Sovereign House
		82 West Street
		Rochford
		Essex
		SS4 1AS

Grange Design & Build Ltd

Chartered accountants report to the board of directors on the preparation of the

unaudited statutory financial statements of Grange Design & Build Ltd

Year ended 31 December 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Grange Design & Build Ltd for the year ended 31 December 2025 which comprise the statement of financial position and related notes 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 http://www.icaew.com /en/members/regulations-standards-and-guidance/.

This report is made solely to the board of directors of Grange Design & Build Ltd, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the financial statements of Grange Design & Build Ltd and state those matters that we have agreed to state to the board of directors of Grange Design & Build Ltd as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Grange Design & Build Ltd and its board of directors as a body for our work or for this report.

It is your duty to ensure that Grange Design & Build Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Grange Design & Build Ltd. You consider that Grange Design & Build Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Grange Design & Build Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Murphy Collins Limited

Sovereign House

82 West Street

Rochford

Essex

SS4 1AS

14 April 2026

Grange Design & Build Ltd

Statement of financial position

31 December 2025

		2025		2024
	Note	£	£	£	£

Fixed assets
Tangible assets	5	5,702		417
		_______		_______
			5,702		417

Current assets
Debtors	6	5,035		165
Cash at bank and in hand		13,807		120
		_______		_______
		18,842		285
Creditors: amounts falling due
within one year	7	( 8,861)		( 1,033)
		_______		_______
Net current assets/(liabilities)			9,981		( 748)
			_______		_______
Total assets less current liabilities			15,683		( 331)

			_______		_______
Net assets/(liabilities)			15,683		( 331)
			_______		_______

Capital and reserves
Called up share capital			1		1
Profit and loss account			15,682		( 332)
			_______		_______
Shareholders funds/(deficit)			15,683		( 331)
			_______		_______

For the year ending 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476;

- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of comprehensive income has not been delivered.

These financial statements were approved by the board of directors and authorised for issue on 14 April 2026 , and are signed on behalf of the board by:

Mr William Granger

Director

Company registration number: 13070209

Grange Design & Build Ltd

Notes to the financial statements

Year ended 31 December 2025

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 38 Downsview Avenue, Woking, Surrey, GU22 9BT.

2. Statement of compliance

These financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Turnover

Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax.

Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

Taxation

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in the statement of comprehensive income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. In this case, tax is recognised in other comprehensive income or directly in capital and reserves, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised 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 that are expected to apply to the reversal of the timing difference.

Tangible assets

tangible assets are initially recorded at cost, and are subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in capital and reserves, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in capital and reserves in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in capital and reserves in respect of that asset, the excess shall be recognised in profit or loss.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

If there is an indication that there has been a significant change in depreciation rate, useful life or residual value of tangible assets, the depreciation is revised prospectively to reflect the new estimates.

4. Staff costs

The average number of persons employed by the company during the year amounted to 1 (2024: 1 ).

The aggregate payroll costs incurred during the year were:

	2025	2024
	£	£
Wages and salaries	12,570	12,570
Social security costs	434	479
	_______	_______
	13,004	13,049
	_______	_______

5. Tangible assets

	Plant and machinery	Fixtures, fittings and equipment	Total
	£	£	£
Cost
At 1 January 2025	448	229	677
Additions	6,200	-	6,200
	_______	_______	_______
At 31 December 2025	6,648	229	6,877
	_______	_______	_______
Depreciation
At 1 January 2025	196	64	260
Charge for the year	839	76	915
	_______	_______	_______
At 31 December 2025	1,035	140	1,175
	_______	_______	_______
Carrying amount
At 31 December 2025	5,613	89	5,702
	_______	_______	_______
At 31 December 2024	252	165	417
	_______	_______	_______

6. Debtors

	2025	2024
	£	£
Other debtors	5,035	165
	_______	_______

7. Creditors: amounts falling due within one year

	2025	2024
	£	£
Trade creditors	1,520	-
Corporation tax	6,161	-
Social security and other taxes	-	234
Other creditors	1,180	799
	_______	_______
	8,861	1,033
	_______	_______

8. Directors advances, credits and guarantees

	During the year the directors entered into the following advances and credits with the company:

2025
		Balance brought forward	Advances /(credits) to the directors	Balance o/standing
		£	£	£
	Mr William Granger	( 799)	( 381)	( 1,180)
		_______	_______	_______

2024
		Balance brought forward	Advances /(credits) to the directors	Balance o/standing
		£	£	£
	Mr William Granger	( 92)	( 707)	( 799)
		_______	_______	_______

9. Controlling Party

Mr William Granger controls the company.