REGISTERED NUMBER: 16004722 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE PERIOD

8 OCTOBER 2024 TO 31 OCTOBER 2025

FOR

5 GRAFTON STREET LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

Report of the Accountants

6

DIRECTORS:

T Evans

J Evans

REGISTERED OFFICE:

95 The Street

Hawkinge

Folkestone

CT18 7DE

REGISTERED NUMBER:

16004722 (England and Wales)

ACCOUNTANTS:

Higson & Co (Deal) Ltd

45 Queen Street

Deal

Kent

CT14 6EY

FIXED ASSETS

Tangible assets

4

9,496

Investment property

5

578,407

587,903

CURRENT ASSETS

Debtors

6

1

Cash at bank

155

156

CREDITORS

Amounts falling due within one year

7

628,629

NET CURRENT LIABILITIES

(628,473

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(40,570

)

CAPITAL AND RESERVES

Called up share capital

1

Capital redemption reserve

1

Retained earnings

(40,572

)

(40,570

)

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

The members have not required the company to obtain an audit of its financial statements for the period ended 31 October 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 9 July 2026 and were signed on its behalf by:

J Evans - Director

1.	STATUTORY INFORMATION

5 Grafton Street 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery etc

-

33% on cost and 20% on cost

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 period 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 period 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.

Going concern

The company is considered a going concern as it receives the ongoing support from its directors.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the period was 2 .

4.	TANGIBLE FIXED ASSETS

Fixtures

and

fittings

£

COST

Additions

9,664

At 31 October 2025

9,664

DEPRECIATION

Charge for period

168

At 31 October 2025

168

NET BOOK VALUE

At 31 October 2025

9,496

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

Additions

578,407

At 31 October 2025

578,407

NET BOOK VALUE

At 31 October 2025

578,407

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

£

Amounts owed by associates

1

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

£

Bank loans and overdrafts

517,308

Amounts owed to associates

39,145

Directors' current accounts

72,056

Accrued expenses

120

628,629

8.	SECURED DEBTS

The following secured debts are included within creditors:

£

Loans

517,308

The loans are secured by way of a primary fixed and floating charge over the freehold property 5 Grafton Street, Kemptown, Brighton, BN2 1AQ.

9.	TRANSACTIONS WITH DIRECTORS

During the year the company advanced T Evans £2,180.30.

During the year T Evans advanced the company £71,900.

During the year J Evans advanced the company £300.

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

As described on the Balance Sheet you are responsible for the preparation of the financial statements for the period ended 31 October 2025 set out on pages one to five and you consider that the company is exempt from an audit.

In accordance with your instructions, we have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and information and explanations supplied to us.

Higson & Co (Deal) Ltd

45 Queen Street

Deal

Kent

CT14 6EY

Date: .............................................