REGISTERED NUMBER: 10914881 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 August 2025

for

Griffiths Estates Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

G. Griffiths

Mrs V Griffiths

R Griffiths

Mrs D Griffiths

REGISTERED OFFICE:

13A Victoria Gardens

Neath

West Glamorgan

SA11 3AY

REGISTERED NUMBER:

10914881 (England and Wales)

ACCOUNTANTS:

Cambrian & Co Ltd

13A Victoria Gardens

Neath

West Glamorgan

SA11 3AY

FIXED ASSETS

Investment property

4

130,000

130,000

CURRENT ASSETS

Cash at bank

869

2,038

CREDITORS

Amounts falling due within one year

5

83,527

87,969

NET CURRENT LIABILITIES

(82,658

)

(85,931

)

TOTAL ASSETS LESS CURRENT LIABILITIES

47,342

44,069

CAPITAL AND RESERVES

Called up share capital

240

240

Retained earnings

6

47,102

43,829

SHAREHOLDERS' FUNDS

47,342

44,069

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 August 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 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 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 27 May 2026 and were signed on its behalf by:

G. Griffiths - Director

1.	STATUTORY INFORMATION

Griffiths Estates 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.

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 as modified by the revaluation of certain assets.

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred 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.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 4 (2024 - 4 ) .

4.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 September 2024

and 31 August 2025

130,000

NET BOOK VALUE

At 31 August 2025

130,000

At 31 August 2024

130,000

Fair value at 31 August 2025 is represented by:

£

Valuation in 2018

86,293

Valuation in 2020

43,707

130,000

5.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.25

31.8.24

£

£

Bank loans and overdrafts

39,058

39,058

Trade creditors

79

79

Tax

682

(12

)

Directors' current accounts

42,708

47,844

Accrued expenses

1,000

1,000

83,527

87,969

6.

RESERVES

Retained

earnings

£

At 1 September 2024

43,829

Profit for the year

3,273

At 31 August 2025

47,102

7.	RELATED PARTY DISCLOSURES

During the year the directors operated a loan account with the company, the balance of which can be found separately identified in the notes to these accounts. No interest is charged on the loan, which is repayable on demand. The directors have confirmed they will not seek repayment within 12 months of the date of signing these accounts.

8.	ULTIMATE CONTROLLING PARTY

The company is controlled by the Griffith's family by virtue of their 100% shareholding.