1 October 2024 v2026.20.2 micro_entity_frs_105_v1_1_3 filing Software false true true true false No description of principal activity true xbrli:pure xbrli:shares iso4217:GBP 09800247 2024-10-01 2025-09-30 09800247 2025-09-30 09800247 2024-09-30 09800247 core:WithinOneYear 2025-09-30 09800247 core:WithinOneYear 2024-09-30 09800247 core:AfterOneYear 2025-09-30 09800247 bus:RegisteredOffice 2024-10-01 2025-09-30 09800247 2023-10-01 2024-09-30 09800247 bus:Director1 2024-10-01 2025-09-30 09800247 bus:Director2 2024-10-01 2025-09-30 09800247 1 2024-10-01 2025-09-30 09800247 countries:EnglandWales 2024-10-01 2025-09-30 09800247 bus:AuditExemptWithAccountantsReport 2024-10-01 2025-09-30 09800247 bus:PrivateLimitedCompanyLtd 2024-10-01 2025-09-30 09800247 bus:Micro-entities 2024-10-01 2025-09-30 09800247 bus:FullAccounts 2024-10-01 2025-09-30
Company registration number:
09800247
Graphitex Limited
Unaudited Filleted Financial Statements for the year ended
30 September 2025
Graphitex Limited
Statement of Financial Position
30 September 2025

| 2025 | 2024
--- | --- | ---
| £ | £
Fixed assets | 51,277 |  | 31,538 |
Current assets | 16,051 |  | 27,325 |
Creditors: amounts falling due within one year | 6,533 |  | (27,004 | )
Net current assets | 22,584 |  | 321 |
Total assets less current liabilities | 73,861 |  | 31,859 |
Creditors: amounts falling due after more than one year | (5,186 | ) | - |
Accruals and deferred income | (750 | ) | (960 | )
Net assets | 67,925 |  | 30,899 |
Capital and reserves | 67,925 |  | 30,899 |

## Notes to the Financial Statements

## 1 General information

The company is a private company limited by shares and is registered in England and Wales. The address of the registered office is
7a Old Pill Farm Ind Est
,
Caldicot
,
NP26 5JH
, Wales.

## 2 Average number of employees

The average number of persons employed by the company during the year was
2
(2024:
2
).

## 3 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

## 4 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:
Fittings, fixtures and equipment - 20% reducing balance
Motor vehicles - 20% reducing balance
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.

## 5 Impairment

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.
When it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which that asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that are largely independent of the cash inflows from other assets or groups of assets

## 6 Stocks

Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other incurred in bringing the stocks to their present location and condition.
For the year ending
30 September 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 in accordance with the micro-entity provisions and have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.
These financial statements were approved by the
board of directors
and authorised for issue on
27 May 2026
, and are signed on behalf of the board by:

D Hardy | L Norris
Director | Director

Company registration number:
09800247