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Registered number: 03004781 GRANGEGLEN LIMITED UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 31 OCTOBER 2025
GRANGEGLEN LIMITED REGISTERED NUMBER: 03004781 STATEMENT OF FINANCIAL POSITION AS AT 31 OCTOBER 2025
|  | 2025 |  | 2024
Note | £ | £ | £ | £
Fixed assets |  |  |  |  |
Tangible assets | 4 |  | 2,320 |  | 6,962
Investment property | 5 |  | 4,300,000 |  | 4,300,000
|  |  | 4,302,320 |  | 4,306,962
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 6 | 65,977 |  | 133,003 |
Cash at bank and in hand | 7 | 515,082 |  | 418,138 |
|  | 581,059 |  | 551,141 |
Creditors: amounts falling due within one year | 8 | (371,713) |  | (243,124) |
Net current assets |  |  | 209,346 |  | 308,017
Total assets less current liabilities |  |  | 4,511,666 |  | 4,614,979
Provisions for liabilities |  |  |  |  |
Deferred tax | 9 | (278,501) |  | (278,501) |
|  |  | (278,501) |  | (278,501)
Net assets |  |  | 4,233,165 |  | 4,336,478
Capital and reserves |  |  |  |  |
Called up share capital | 10 |  | 2 |  | 2
Profit and loss account | 11 |  | 4,233,163 |  | 4,336,476
|  |  | 4,233,165 |  | 4,336,478
Page 1
GRANGEGLEN LIMITED REGISTERED NUMBER: 03004781 STATEMENT OF FINANCIAL POSITION (CONTINUED) AS AT 31 OCTOBER 2025 The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements. The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities. The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the Statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf on 8 July 2026.
C J Butler | J Lobato
Director | Director
The notes on pages 3 to 8 form part of these financial statements. Page 2
GRANGEGLEN LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025
1. | General information
Grangeglen Limited is a company limited by shares, incorporated in England and Wales. The address of the registered office is Highbridge House, 93 - 96 Oxford Road, Uxbridge, Middlesex, UB8 1LU. The company specialises in property management, property investment and provision of project management services. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view. The following principal accounting policies have been applied:
| 2.2 | Revenue
Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised: Rental income is recognised based on the rental period, on an accruals basis.
| 2.3 | Going concern
The directors note that the company is trading adequately and if this continues, they will have sufficient working capital and other finance available to continue for a period of not less than 12 months from the date of approval of these financial statements. As such the directors believe that there are no significant uncertainties in their assessment of whether the business is a going concern and therefore have prepared the accounts on a going concern basis.
| 2.4 | Interest income
Interest income is recognised in the Statement of comprehensive income using the effective interest method.
| 2.5 | Finance costs
Finance costs are charged to the Statement of comprehensive income over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument. Page 3
GRANGEGLEN LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025 2.Accounting policies (continued)
| 2.6 | Current & Deferred taxation
The tax expense for the year comprises current and deferred tax. Tax is recognised in the Statement of comprehensive income, except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively. The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the Company operates and generates income. Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the Statement of financial position date, except that: - The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and - Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date.
| 2.7 | Tangible fixed assets
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method. Depreciation is provided on the following basis:
|  |  |  | Plant & machinery | - | 25% straight line
The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in the Statement of comprehensive income.
| 2.8 | Investment property
Investment property is carried at fair value determined annually by either external valuers or the directors and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided. Changes in fair value are recognised in the Statement of comprehensive income. Page 4
GRANGEGLEN LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025 2.Accounting policies (continued)
| 2.9 | Debtors
Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.
| 2.10 | Cash and cash equivalents
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.
| 2.11 | Creditors
Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
| 2.12 | Provisions for liabilities
Provisions are made where an event has taken place that gives the Company a legal or constructive obligation that probably requires settlement by a transfer of economic benefit, and a reliable estimate can be made of the amount of the obligation. Provisions are charged as an expense to the Statement of comprehensive income in the year that the Company becomes aware of the obligation, and are measured at the best estimate at the reporting date of the expenditure required to settle the obligation, taking into account the relevant risks and uncertainties. When payments are eventually made, they are charged to the provision carried in the Statement of financial position.
| 2.13 | Dividends
Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.
3. | Employees
| The average monthly number of employees, including directors, during the year was 4 (2024 - 4).
Page 5
GRANGEGLEN LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025
4. | Tangible fixed assets
|  | Plant & machinery
|  | £
| Cost |
| At 1 November 2024 | 47,567
| At 31 October 2025 | 47,567
| Depreciation |
| At 1 November 2024 | 40,605
| Charge for the year on owned assets | 4,642
| At 31 October 2025 | 45,247
| Net book value |
| At 31 October 2025 | 2,320
| At 31 October 2024 | 6,962
5. | Investment property
|  | Freehold investment property
|  | £
| Valuation |
| At 1 November 2024 | 4,300,000
| At 31 October 2025 | 4,300,000
The 2025 valuations were made by the directors, on an open market value for existing use basis.
Page 6
GRANGEGLEN LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025
6. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade debtors | 30,673 | 98,127
| Amounts owed by related undertakings | 23,299 | 23,299
| Prepayments and accrued income | 12,005 | 11,577
|  | 65,977 | 133,003
7. | Cash and cash equivalents
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Cash at bank and in hand | 515,082 | 418,138
|  | 515,082 | 418,138
8. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade creditors | 8,206 | 6,826
| Corporation tax | 164,034 | 52,529
| Other taxation and social security | 12,695 | 13,217
| Other creditors | 182,176 | 165,950
| Accruals and deferred income | 4,602 | 4,602
|  | 371,713 | 243,124
Page 7
GRANGEGLEN LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025
9. | Deferred taxation
|  | 2025 | 2024
|  | £ | £
| At beginning of year | 278,501 | 136,570
| Charged to the Statement of comprehensive income | - | 141,931
| At end of year | 278,501 | 278,501
| The provision for deferred taxation is made up as follows:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Capital gain on disposal of investment property | 278,501 | 278,501
|  | 278,501 | 278,501
10. | Share capital
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
|  | Allotted, called up and fully paid |  |
|  | 2 Ordinary shares of £1 each | 2 | 2
11. | Reserves
Profit & loss account Included within the profit and loss account is a transfer of non-distributable revaluation reserves of £2,054,996 (2024 - £2,054,996).
12. | Related party transactions
| Included within other creditors are loans from directors amounting to £28,072 (2024 - £18,342). Included within other debtors is an amount of £23,299 (2024 - £23,299) due from the two immediate parent companies.
13. | Controlling party
There is no ultimate controlling party. Page 8