David Granger Architectural Design Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—6

Registered number: 05068912

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	5		14,486		9,131

			14,486		9,131
CURRENT ASSETS
Stocks		4,160		3,500
Debtors	6	194,631		266,452
Cash at bank and in hand		299,280		286,717

		498,071		556,669
Creditors: Amounts Falling Due Within One Year	7	(138,667 )		(188,156 )

NET CURRENT ASSETS (LIABILITIES)			359,404		368,513

TOTAL ASSETS LESS CURRENT LIABILITIES			373,890		377,644

Creditors: Amounts Falling Due After More Than One Year	8		(4,358 )		-

PROVISIONS FOR LIABILITIES
Deferred Taxation			(3,622 )		(2,283 )

NET ASSETS			365,910		375,361

CAPITAL AND RESERVES
Called up share capital	9		765		900
Capital redemption reserve			(114,913 )		(46,130 )
Profit and Loss Account			480,058		420,591

SHAREHOLDERS' FUNDS			365,910		375,361

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David Granger Architectural Design Limited

Balance Sheet (continued)

As At 31 March 2026

For the year ending 31 March 2026 the company 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 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 M Smalley

Director

8 July 2026

The notes on pages 3 to 6 form part of these financial statements.

1. General Information

David Granger Architectural Design Limited is a private company, limited by shares, incorporated in England & Wales, registered number 05068912 . The registered office is The Old Cottage Hospital, Leicester Road, Ashby De La Zouch, Leicestershire, LE65 1DB.

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. Intangible Fixed Assets and Amortisation - Goodwill

Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to the profit and loss account over its estimated economic life of .... years.

2.4. 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:

Fixtures & Fittings	15% Straight line
Computer Equipment	33% Straight line

2.5. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

2.6. 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.

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David Granger Architectural Design Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

2.7. Government Grant

Government grants are recognised in the profit and loss account in an appropriate manner that matches them with the expenditure towards which they are intended to contribute.

Grants for immediate financial support or to cover costs already incurred are recognised immediately in the profit and loss account. Grants towards general activities of the entity over a specific period are recognised in the profit and loss account over that period.

Grants towards fixed assets are recognised over the expected useful lives of the related assets and are treated as deferred income and released to the profit and loss account over the useful life of the asset concerned.

All grants in the profit and loss account are recognised when all conditions for receipt have been complied with.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 14 (2025: 12)

4. Intangible Assets

	Goodwill
	£
Cost
As at 1 April 2025	100,000

As at 31 March 2026	100,000

Amortisation
As at 1 April 2025	100,000

As at 31 March 2026	100,000

Net Book Value
As at 31 March 2026	-

As at 1 April 2025	-

5. Tangible Assets

	Fixtures & Fittings	Computer Equipment	Total
	£	£	£
Cost
As at 1 April 2025	93,443	11,779	105,222
Additions	10,705	-	10,705
Disposals	(7,756 )	(1,894 )	(9,650 )

As at 31 March 2026	96,392	9,885	106,277

Depreciation
As at 1 April 2025	84,312	11,779	96,091
Provided during the period	5,350	-	5,350
Disposals	(7,756 )	(1,894 )	(9,650 )

As at 31 March 2026	81,906	9,885	91,791

Net Book Value
As at 31 March 2026	14,486	-	14,486

As at 1 April 2025	9,131	-	9,131

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David Granger Architectural Design Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

6. Debtors

	2026	2025
	£	£
Due within one year
Trade debtors	117,146	122,056
Prepayments and accrued income	11,175	9,621
Directors' loan accounts	-	68,465
Amounts owed by associates	66,310	66,310

	194,631	266,452

7. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Trade creditors	4,966	3,574
Corporation tax	64,069	68,870
VAT	57,619	58,330
Other creditors	1,935	48,442
Accruals and deferred income	9,970	8,940
Directors' loan accounts	108	-

	138,667	188,156

8. Creditors: Amounts Falling Due After More Than One Year

	2026	2025
	£	£
Accruals and deferred income	4,358	-

9. Share Capital

	2026	2025
	£	£
Allotted, Called up and fully paid	765	900

10. Other Commitments

The total of future minimum lease payments under non-cancellable operating leases are as following:

	2026	2025
	£	£
Not later than one year	28,737	20,650
Later than one year and not later than five years	47,594	56,788

	76,331	77,438

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David Granger Architectural Design Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

11. Directors Advances, Credits and Guarantees

Included within Debtors are the following loans to directors:

	As at 1 April 2025	Amounts advanced	Amounts repaid	Amounts written off	As at 31 March 2026
	£	£	£	£	£
Mr David Granger	68,465	-	68,573	-	(108 )

The loan is unsecured and repayable on demand. Interest is charged at the official rates applicable during the period.

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