2024-10-01 2025-09-30 2025-09-30 false 08711433 THINK GRANITE LIMITED 47599 Retail of furniture, lighting, and similar (not musical instruments or scores) in specialised store iso4217:GBP xbrli:pure 08711433 2024-10-01 08711433 2025-09-30 08711433 2024-10-01 2025-09-30 08711433 bus:SmallEntities 2024-10-01 2025-09-30 08711433 bus:AuditExempt-NoAccountantsReport 2024-10-01 2025-09-30 08711433 bus:FullAccounts 2024-10-01 2025-09-30 08711433 core:WithinOneYear 2025-09-30 08711433 core:AfterOneYear 2025-09-30 08711433 core:WithinOneYear 2024-10-01 2025-09-30 08711433 core:AfterOneYear 2024-10-01 2025-09-30 08711433 core:CurrentFinancialInstruments 2025-09-30 08711433 core:Non-currentFinancialInstruments 2025-09-30 08711433 core:CurrentFinancialInstruments 2024-10-01 2025-09-30 08711433 core:Non-currentFinancialInstruments 2024-10-01 2025-09-30 08711433 core:LandBuildings 2024-10-01 2025-09-30 08711433 core:FurnitureFittings 2024-10-01 2025-09-30 08711433 core:OfficeEquipment 2024-10-01 2025-09-30 08711433 core:Vehicles 2024-10-01 2025-09-30 08711433 core:PlantMachinery 2024-10-01 2025-09-30 08711433 core:OtherPropertyPlantEquipment 2024-10-01 2025-09-30 08711433 core:LandBuildings 2025-09-30 08711433 core:PlantMachinery 2025-09-30 08711433 core:Vehicles 2025-09-30 08711433 core:FurnitureFittings 2025-09-30 08711433 core:OfficeEquipment 2025-09-30 08711433 core:OtherPropertyPlantEquipment 2025-09-30 08711433 core:Right-of-useAssets 2024-10-01 2025-09-30 08711433 core:Right-of-useAssets 2025-09-30 08711433 core:Goodwill 2024-10-01 2025-09-30 08711433 core:PatentsTrademarksLicencesConcessionsSimilar 2024-10-01 2025-09-30 08711433 core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2024-10-01 2025-09-30 08711433 core:OtherResidualIntangibleAssets 2024-10-01 2025-09-30 08711433 core:Goodwill 2025-09-30 08711433 core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2025-09-30 08711433 core:PatentsTrademarksLicencesConcessionsSimilar 2025-09-30 08711433 core:OtherResidualIntangibleAssets 2025-09-30 08711433 dpl:CostSales 2024-10-01 2025-09-30 08711433 dpl:AdministrativeExpenses 2024-10-01 2025-09-30 08711433 dpl:DistributionCosts 2024-10-01 2025-09-30 08711433 core:ShareCapital 2025-09-30 08711433 core:SharePremium 2025-09-30 08711433 core:RevaluationReserve 2025-09-30 08711433 core:OtherReservesSubtotal 2025-09-30 08711433 core:ShareCapitalPreferenceShares 2025-09-30 08711433 core:CapitalRedemptionReserve 2025-09-30 08711433 core:OtherCapitalReserve 2025-09-30 08711433 core:RetainedEarningsAccumulatedLosses 2025-09-30 08711433 core:ShareCapital 2024-10-01 2025-09-30 08711433 core:SharePremium 2024-10-01 2025-09-30 08711433 core:RevaluationReserve 2024-10-01 2025-09-30 08711433 core:OtherReservesSubtotal 2024-10-01 2025-09-30 08711433 core:RetainedEarningsAccumulatedLosses 2024-10-01 2025-09-30 08711433 1 2024-10-01 2025-09-30 08711433 2 2024-10-01 2025-09-30 08711433 core:ShareCapital 1 2024-10-01 2025-09-30 08711433 core:ShareCapital 2 2024-10-01 2025-09-30 08711433 core:SharePremium 1 2024-10-01 2025-09-30 08711433 core:SharePremium 2 2024-10-01 2025-09-30 08711433 core:RevaluationReserve 1 2024-10-01 2025-09-30 08711433 core:RevaluationReserve 2 2024-10-01 2025-09-30 08711433 core:RetainedEarningsAccumulatedLosses 1 2024-10-01 2025-09-30 08711433 core:RetainedEarningsAccumulatedLosses 2 2024-10-01 2025-09-30 08711433 1 2024-10-01 2025-09-30 08711433 core:Non-currentFinancialInstruments core:CostValuation 2024-10-01 08711433 core:Non-currentFinancialInstruments core:AdditionsToInvestments 2025-09-30 08711433 core:Non-currentFinancialInstruments core:RevaluationsIncreaseDecreaseInInvestments 2025-09-30 08711433 core:Non-currentFinancialInstruments core:DisposalsDecreaseInInvestments 2025-09-30 08711433 core:Non-currentFinancialInstruments core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments 2025-09-30 08711433 core:Non-currentFinancialInstruments core:CostValuation 2025-09-30 08711433 core:Non-currentFinancialInstruments core:ProvisionsForImpairmentInvestments 2024-10-01 08711433 core:Non-currentFinancialInstruments core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2025-09-30 08711433 core:Non-currentFinancialInstruments core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2025-09-30 08711433 core:Non-currentFinancialInstruments core:ImpairmentLossReversalProvisionsForImpairmentInvestments 2025-09-30 08711433 core:Non-currentFinancialInstruments core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2025-09-30 08711433 core:Non-currentFinancialInstruments core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2025-09-30 08711433 core:Non-currentFinancialInstruments core:ProvisionsForImpairmentInvestments 2025-09-30 08711433 core:Non-currentFinancialInstruments 2025-09-30 08711433 core:Non-currentFinancialInstruments 2024-09-30 08711433 2023-10-01 08711433 2024-09-30 08711433 2023-10-01 2024-09-30 08711433 core:WithinOneYear 2024-09-30 08711433 core:AfterOneYear 2024-09-30 08711433 core:CurrentFinancialInstruments 2024-09-30 08711433 core:Non-currentFinancialInstruments 2024-09-30 08711433 core:LandBuildings 2024-09-30 08711433 core:PlantMachinery 2024-09-30 08711433 core:Vehicles 2024-09-30 08711433 core:FurnitureFittings 2024-09-30 08711433 core:OfficeEquipment 2024-09-30 08711433 core:OtherPropertyPlantEquipment 2024-09-30 08711433 core:Right-of-useAssets 2024-09-30 08711433 core:Goodwill 2024-09-30 08711433 core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2024-09-30 08711433 core:PatentsTrademarksLicencesConcessionsSimilar 2024-09-30 08711433 core:OtherResidualIntangibleAssets 2024-09-30 08711433 dpl:AdministrativeExpenses 2023-10-01 2024-09-30 08711433 core:ShareCapital 2024-09-30 08711433 core:SharePremium 2024-09-30 08711433 core:RevaluationReserve 2024-09-30 08711433 core:OtherReservesSubtotal 2024-09-30 08711433 core:ShareCapitalPreferenceShares 2024-09-30 08711433 core:CapitalRedemptionReserve 2024-09-30 08711433 core:OtherCapitalReserve 2024-09-30 08711433 core:RetainedEarningsAccumulatedLosses 2024-09-30 08711433 core:RetainedEarningsAccumulatedLosses 2023-10-01 08711433 core:ShareCapital 2023-10-01 08711433 core:SharePremium 2023-10-01 08711433 core:RevaluationReserve 2023-10-01 08711433 core:ShareCapital 2023-10-01 2024-09-30 08711433 core:SharePremium 2023-10-01 2024-09-30 08711433 core:RevaluationReserve 2023-10-01 2024-09-30 08711433 core:OtherReservesSubtotal 2023-10-01 2024-09-30 08711433 core:RetainedEarningsAccumulatedLosses 2023-10-01 2024-09-30 08711433 bus:Director1 2024-10-01 2025-09-30 08711433 bus:Director2 2024-10-01 2025-09-30 08711433 bus:PrivateLimitedCompanyLtd 2024-10-01 2025-09-30
THINK GRANITE LIMITED
Unaudited Financial Statements
for the year ended 30 September 2025
Company registration number 08711433
(England and Wales)

# Company Information

For the year ended 30 September 2025

Directors | Ampatzi, Evangelia
| Ball, Jason

Registered office | Unit 8 Swan Industrial Estate
| Gatteridge Street
| Banbury
| OX16 5DH

Registered number | 08711433

Accountant | Streets (Banbury) Ltd
| Gilmarde House
| 47 South Bar Street
| Banbury
| Oxfordshire
| OX16 9AB

# Statement of Financial Position

As at 30 September 2025

| Notes |
2025
2024
£
£
£
£
Fixed assets
Tangible assets
| 5 |
66,930
51,388
66,930
51,388
Current assets
Stocks
2,900
2,500
Debtors
| 6 |
114,065
113,680
Cash at bank and in hand
150,398
178,116
267,363
294,296
Creditors
Amounts falling due within one year
| 7 |
(84,465)
(96,088)
(84,465)
(96,088)
Net current assets (liabilities)
182,898
198,208
Total assets less current liabilities
249,828
249,596
Creditors
Amounts falling due after one year
| 8 |
(14,480)
(25,139)
(14,480)
(25,139)
Provisions for liabilities
(13,597)
(9,512)
Net assets (liabilities)
221,751
214,945
Capital and reserves
Called up share capital
100
100
Profit and loss account
221,651
214,845
Total equity
221,751
214,945

The company is a private company limited by shares and registered in England and Wales. It 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 financial statements.
The financial statements have been prepared in accordance with the special 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) of the Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 19 May 2026 and are signed on its behalf by:

Ampatzi, Evangelia Ampatzi, Evangelia Director |

Company registration number 08711433

# Notes to the Financial Statements

For the year ended 30 September 2025

### 1. Statutory information

The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The financial statements are presented in sterling and this is the functional currency of the company.

### 2. Accounting policies

### 2.1. Basis of preparation

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

The financial statements have been prepared under the historical cost convention in accordance with the Companies Act 2006.

### 2.2. 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.

### 2.3. Turnover

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.

Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer.

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

### 2.4. 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.

### 2.5. 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.

### 2.6. Intangible fixed assets

Intangible assets are stated at cost less accumulated amortisation and accumulated impairment losses.

### 2.7. Tangible fixed assets

Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

Rate
Method
%
Land and buildings
5
Straight-line
Plant and machinery
25
Straight-line
Motor vehicles
25
Reducing balance

### 2.8. Stocks

Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.

### 2.9. Debtors

Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts.

### 2.10. 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.

### 3. Employees

The average number of employees during the year was 8 (2024: 7).

### 4. Intangible fixed assets

Goodwill
Total
£
£
Cost
At 1 October 2024
42,000
42,000
At 30 September 2025
42,000
42,000
Amortisation and impairment
At 1 October 2024
42,000
42,000
At 30 September 2025
42,000
42,000
Net book value
At 30 September 2025
-
-
At 30 September 2024
-
-

Goodwill was written off in equal annual instalments over its estimated economic life of 5 years.

### 5. Tangible fixed assets

Land and buildings
Plant and machinery
Motor vehicles
Total
£
£
£
£
Cost
At 1 October 2024
46,542
40,444
39,800
126,786
Additions
-
1,157
25,928
27,085
At 30 September 2025
46,542
41,601
65,728
153,871
Depreciation and impairment
At 1 October 2024
19,062
37,524
18,812
75,398
Charge for the period
1,949
2,187
7,407
11,543
At 30 September 2025
21,011
39,711
26,219
86,941
Net book value
At 30 September 2025
25,531
1,890
39,509
66,930
At 30 September 2024
27,480
2,920
20,988
51,388

### 6. Debtors

2025
2024
£
£
Trade debtors
30,598
27,126
Other debtors
78,275
82,385
Prepayments and accrued income
5,192
4,169
Total due within one year
114,065
113,680
Total due after one year
-
-
Total
114,065
113,680

### 7. Creditors due within one year

2025
2024
£
£
Bank loans and overdrafts
8,233
10,963
Trade creditors
86
247
Other creditors
2,263
-
Finance leases and hire purchase due in one year
3,626
6,906
Taxation and social security
65,315
72,417
Accruals and deferred income
4,942
5,555
Total
84,465
96,088

### 8. Creditors due after one year

2025
2024
£
£
Bank loans and overdrafts
-
7,033
Finance leases and hire purchase due in one year
14,480
18,106
Total
14,480
25,139

### 9. Directors advances, credits and guarantees

Director
Brought forward
Amounts advanced
Amounts repaid
Carried forward
£
£
£
£
Ampatzi, Evangelia
40,031
37,629
(40,031)
37,629
Ball, Jason
40,032
37,630
(40,032)
37,630
Total
80,063
75,259
(80,063)
75,259

Included within other debtors is the above loan to both directors. The loans are unsecured and are repayable on demand. Interest has been charged on the loans at the HMRC authorised rate for beneficial loans. The above loan is between both directors of the company throughout the year.

### 10. Other financial commitments

The total future minimum payments under non-cancellable operating leases at 30 September 2025 was £11,123 (2024: £13,523).

### 11. Controlling party

The company is controlled by J Ball and E Ampatzi who each own 50% of the issued share capital of the company.