ACCOUNTS - Final Accounts preparation

Registered number: 04776147

GRAINGER & WORRALL MACHINING LIMITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 OCTOBER 2025

GRAINGER & WORRALL MACHINING LIMITED

REGISTERED NUMBER: 04776147

BALANCE SHEET

AS AT 31 OCTOBER 2025

		2025		Unaudited 2024
Note		£		£


Current assets
Debtors: amounts falling due within one year	4	1,235,690		1,230,442
Cash at bank and in hand	5	-		5,248
		1,235,690		1,235,690
Total assets less current liabilities			1,235,690		1,235,690

Net assets			1,235,690		1,235,690

Capital and reserves
Called up share capital	100	100
Profit and loss account	1,235,590	1,235,590
	1,235,690	1,235,690

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 profit and loss account 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 by:

D S Eldridge

Director

Date: 18 December 2025

The notes on pages 2 to 4 form part of these financial statements.

Page 1

GRAINGER & WORRALL MACHINING LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 OCTOBER 2025

1.	General information

Grainger & Worrall Machining Limited (company number 04776147) is a private company, limited by shares, incorporated in England and Wales and domiciled in the United Kingdom. Its registered office and principal place of business is located at Building 7, Stanmore Industrial Estate, Bridgnorth, Shropshire, WV15 5HP.

The Company is Dormant.

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 FRS 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.

2.2

Taxation

Tax is recognised in profit or loss 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 balance sheet date in the countries where the Company operates and generates income.

2.3

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.

2.4

Financial instruments

The Company has elected to apply the provisions of Section 11 “Basic Financial Instruments” of FRS 102 to all of its financial instruments.

The Company has elected to apply the recognition and measurement provisions of IFRS 9 Financial Instruments (as adopted by the UK Endorsement Board) with the disclosure requirements of Sections 11 and 12 and the other presentation requirements of FRS 102.

Financial instruments are recognised in the Company's Balance Sheet when the Company becomes party to the contractual provisions of the instrument.

Page 2

GRAINGER & WORRALL MACHINING LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 OCTOBER 2025

2.Accounting policies (continued)

2.4

Financial instruments (continued)

Basic financial assets

Basic financial assets, which include trade and other debtors, cash and bank balances, are initially measured at their transaction price (adjusted for transaction costs except in the initial measurement of financial assets that are subsequently measured at fair value through profit and loss) and are subsequently carried at their amortised cost using the effective interest method, less any provision for impairment, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest.

Discounting is omitted where the effect of discounting is immaterial. The Company's cash and cash equivalents, trade and most other debtors due with the operating cycle fall into this category of financial instruments.

Employees

	The Company has no employees other than the directors, who did not receive any remuneration (2024 - £NIL).
	The average monthly number of employees, including directors, during the year was 0 (2024 - 0).

Debtors

					2025	Unaudited 2024
					£	£


Amounts owed by group undertakings	1,235,690	814,716
Other debtors	-	415,726
	1,235,690	1,230,442

5.	Cash and cash equivalents
		2025	Unaudited 2024
		£	£

Cash at bank and in hand	-	5,248
	-	5,248

Page 3

GRAINGER & WORRALL MACHINING LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 OCTOBER 2025

6.	Auditors' information

The auditors' report on the financial statements for the year ended 31 October 2025 was unqualified.

The audit report was signed on 18 December 2025 by Andrew Malpass BA FCA (Senior Statutory Auditor) on behalf of WR Partners.

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