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GRATTONS AUTOMOTIVE LTD

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2025






GRATTONS AUTOMOTIVE LTD (REGISTERED NUMBER: 15515970)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2025










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


GRATTONS AUTOMOTIVE LTD

COMPANY INFORMATION
FOR THE YEAR ENDED 30 SEPTEMBER 2025







DIRECTORS: A Cook
P R Smith





REGISTERED OFFICE: Sixth Floor
Cavendish Building
1 Agard Street
Derby
Derbyshire
DE1 1DZ





REGISTERED NUMBER: 15515970 (England and Wales)





ACCOUNTANTS: Sibbalds Limited
Chartered Accountants and Business Advisers
Sixth Floor
Cavendish Building
1 Agard Street
Derby
Derbyshire
DE1 1DZ
Page 1
GRATTONS AUTOMOTIVE LTD (REGISTERED NUMBER: 15515970)

BALANCE SHEET
30 SEPTEMBER 2025

2025 2024
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 109,147 -
Tangible assets 5 9,858 -
119,005 -

CURRENT ASSETS
Stocks 3,345 -
Debtors 6 19,405 100
Cash at bank 37,449 -
60,199 100
CREDITORS
Amounts falling due within one year 7 145,746 -
NET CURRENT (LIABILITIES)/ASSETS (85,547 ) 100
TOTAL ASSETS LESS CURRENT LIABILITIES 33,458 100

CREDITORS
Amounts falling due after more than one
year
8
(39,064
)
-

PROVISIONS FOR LIABILITIES 10 (800 ) -
NET (LIABILITIES)/ASSETS (6,406 ) 100

CAPITAL AND RESERVES
Called up share capital 11 100 100
Retained earnings (6,506 ) -
SHAREHOLDERS' FUNDS (6,406 ) 100

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 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.

The notes form part of these financial statements

Page 2 continued...
GRATTONS AUTOMOTIVE LTD (REGISTERED NUMBER: 15515970)

BALANCE SHEET - continued
30 SEPTEMBER 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 24 April 2026 and were signed on its behalf by:





P R Smith - Director


The notes form part of these financial statements

Page 3
GRATTONS AUTOMOTIVE LTD (REGISTERED NUMBER: 15515970)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2025


1. STATUTORY INFORMATION

Grattons Automotive Ltd 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
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2025, is being amortised evenly over its estimated useful life of ten 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.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery - 33% on cost
Computer equipment - 20% on cost

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.

Going concern
The directors have confirmed that they will continue to support the company, when necessary, as they have done so in the past and they have the financial means to do so. The directors have a reasonable expectation that the company has adequate resources to continue in operation for the foreseeable future. The company therefore continues to adopt the going concern policy in preparing its financial statements.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 5 (2024 - NIL ) .

Page 4 continued...
GRATTONS AUTOMOTIVE LTD (REGISTERED NUMBER: 15515970)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 SEPTEMBER 2025


4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
Additions 117,997
At 30 September 2025 117,997
AMORTISATION
Amortisation for year 8,850
At 30 September 2025 8,850
NET BOOK VALUE
At 30 September 2025 109,147

5. TANGIBLE FIXED ASSETS
Plant and Motor Computer
machinery vehicles equipment Totals
£    £    £    £   
COST
Additions 10,250 500 1,983 12,733
At 30 September 2025 10,250 500 1,983 12,733
DEPRECIATION
Charge for year 2,537 52 286 2,875
At 30 September 2025 2,537 52 286 2,875
NET BOOK VALUE
At 30 September 2025 7,713 448 1,697 9,858

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Trade debtors 17,276 -
Other debtors 2,129 100
19,405 100

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Bank loans and overdrafts 7,011 -
Trade creditors 10,048 -
Taxation and social security 13,261 -
Other creditors 115,426 -
145,746 -

Page 5 continued...
GRATTONS AUTOMOTIVE LTD (REGISTERED NUMBER: 15515970)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 SEPTEMBER 2025


8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2025 2024
£    £   
Bank loans 39,064 -

9. LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:
2025 2024
£    £   
Within one year 28,600 -
Between one and five years 114,400 -
In more than five years 101,200 -
244,200 -

10. PROVISIONS FOR LIABILITIES
2025 2024
£    £   
Deferred tax 800 -

Deferred
tax
£   
Provided during year 800
Balance at 30 September 2025 800

11. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2025 2024
value: £    £   
50 Ordinary A £1 50 50
50 Ordinary B £1 50 50
100 100

Page 6