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Registered number: 00306395
Grain Properties Ltd
Financial Statements
For The Year Ended 31 December 2025
Grain Properties Ltd
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—4

Page 1
Grain Properties Ltd
Balance Sheet
As At 31 December 2025
Balance Sheet
Registered number: 00306395

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 151,029 |  | 153,008
|  |  | 151,029 |  | 153,008
CURRENT ASSETS
Debtors | 5 | 252,337 |  | 98,259 |
Cash at bank and in hand |  | 594,242 |  | 877,504 |
|  | 846,579 |  | 975,763 |
Creditors: Amounts Falling Due Within One Year | 6 | (59,089 ) |  | (39,533 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 787,490 |  | 936,230
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 938,519 |  | 1,089,238
NET ASSETS |  |  | 938,519 |  | 1,089,238
CAPITAL AND RESERVES
Called up share capital | 7 |  | 1,500 |  | 1,500
Profit and Loss Account |  |  | 937,019 |  | 1,087,738
SHAREHOLDERS' FUNDS |  |  | 938,519 |  | 1,089,238

Page 1
Page 2
Grain Properties Ltd
Balance Sheet (continued)
As At 31 December 2025
For the year ending 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board

Mr J Grain Director
23 June 2026

The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Grain Properties Ltd
Notes to the Financial Statements
For The Year Ended 31 December 2025
Notes to the Financial Statements
1. General Information
Grain Properties Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 00306395 . The registered office is Nuvo Accountants 550 Valley Road, Basford, Nottingham, Nottinghamshire, NG5 1JJ.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. 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 is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Leasehold | 1% on Straight Line

2.4. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. The carrying amount of deferred tax assets is reviewed at the end of each reporting period.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2024: 1)
1 1
Page 3
Page 4
Grain Properties Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
4. Tangible Assets

| Land & Property
--- | ---
| Leasehold | Fixtures & Fittings | Total
| £ | £ | £
Cost
As at 1 January 2025 | 254,282 | 13,519 | 267,801
As at 31 December 2025 | 254,282 | 13,519 | 267,801
Depreciation
As at 1 January 2025 | 101,274 | 13,519 | 114,793
Provided during the period | 1,979 | - | 1,979
As at 31 December 2025 | 103,253 | 13,519 | 116,772
Net Book Value
As at 31 December 2025 | 151,029 | - | 151,029
As at 1 January 2025 | 153,008 | - | 153,008

5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Other debtors | 175,299 |  | 51,129
Due after more than one year
Other debtors | 77,038 |  | 47,130
| 252,337 |  | 98,259

6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Other creditors | 16,755 |  | 28,005
Taxation and social security | 42,334 |  | 11,528
| 59,089 |  | 39,533

7. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 1,500 |  | 1,500

8. Related Party Transactions
At the balance sheet date, the amount owed to the company by the director through the directors loan account was £175,299 (2024: £51,129).
The directors loan accounts are unsecured, interest free and was repaid within nine months of the year end.
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