Company registration number: 07358508
Annual report and unaudited financial statements
for the year ended 31 August 2025
for
Graham Projects and Consulting Limited
Pages for filing with the Registrar
Company registration number: 07358508
Graham Projects and Consulting Limited
Balance sheet
as at 31 August 2025
2025 2024
Note £ £ £ £
Fixed assets
Tangible assets 4 8,154 8,613
8,154 8,613
Current assets
Debtors 7,796 25,622
Cash at bank and in hand 32,447 32,060
40,243 57,682
Creditors: amounts falling due within one
year 		(5,586) (9,945)
Net current assets 34,657 47,737
Total assets less current liabilities 42,811 56,350
Creditors: Amounts falling due after more
than one year 		(685) -
Provisions for liabilities - (1,656)
NET ASSETS 42,126 54,694
Capital and reserves
Called up share capital 100 100
Profit and loss account 42,026 54,594
TOTAL EQUITY 42,126 54,694
The company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies for the year ended 31 August 2025.
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 to comply with the Companies Act 2006 in respect to accounting records and the preparation of financial statements.
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Company registration number: 07358508
Graham Projects and Consulting Limited
Balance sheet - continued
as at 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 Profit and loss account has not been delivered to the Registrar.
These financial statements were approved by the Board of directors and authorised for issue on 8 May 2026 and signed on its behalf by:
Mr R Graham, Director
8 May 2026
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Graham Projects and Consulting Limited
Notes to the financial statements
for the year ended 31 August 2025
1 Company information
Graham Projects and Consulting Limited is a private company registered in England and Wales. Its registered number is 07358508. The company is limited by shares. Its registered office is 9 Malvern Road, Worcester, Worcestershire, WR2 4LE. Its principal place of business is Brook Cottage, Bridges Stone, Worcester, WR6 5HR.
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 historic cost convention.
Going concern
In preparing these financial statements, the directors have assessed whether there are any material uncertainties related to events or conditions that cast significant doubt upon the company's ability to continue as a going concern. In making this assessment, the directors take into account all available information about the future which is at least 12 months from the date that the financial statements are authorised for issue.
The directors consider that the company has adequate resources to continue in business for the foreseeable future and that it is appropriate to adopt the going concern basis in preparing the financial statements.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, Value Added Tax and other sales taxes.
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.
Amortisation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Goodwill -
Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.
Plant and machinery etc.:
Plant and machinery - 25% reducing balance
Motor vehicles - 25% reducing balance
Computer equipment - 25% reducing balance
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Graham Projects and Consulting Limited
Notes to the financial statements - continued
for the year ended 31 August 2025
2 Accounting policies - continued
Taxation
Taxation for the year comprises current taxation. Tax is recognised in the Profit and loss account, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.
Current 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.
3 Average number of employees
During the year the average number of employees was 2 (2024 - 2).
4 Tangible fixed assets
Plant and
machinery
etc.
£
Cost
At 1 September 2024 44,752
Additions 2,260
At 31 August 2025 47,012
Depreciation
At 1 September 2024 36,139
Charge for year 2,719
At 31 August 2025 38,858
Net book value
At 31 August 2025 8,154
At 31 August 2024 8,613
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