The Granite House Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 05213040

The Granite House Limited

Filleted Unaudited Financial Statements

31 October 2025

The Granite House Limited

Statement of Financial Position

31 October 2025

	2025		2024
Note	£	£	£

Fixed assets

Tangible assets	5		227,883	256,089

Current assets

Stocks		42,788	74,173
Debtors	6	498,055	232,403
Cash at bank and in hand		283,777	498,049
		---------	---------
		824,620	804,625

Creditors: amounts falling due within one year	7	265,537		294,934
		---------		---------
Net current assets			559,083	509,691
			---------	---------
Total assets less current liabilities			786,966	765,780

Creditors: amounts falling due after more than one year	8		13,083	30,341

Provisions

Taxation including deferred tax	56,971	64,023
	---------	---------
Net assets	716,912	671,416
	---------	---------

Capital and reserves

Called up share capital	129	129
Profit and loss account	716,783	671,287
	---------	---------
Shareholders funds	716,912	671,416
	---------	---------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.

For the year ending 31 October 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;

- The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

The Granite House Limited

Statement of Financial Position (continued)

31 October 2025

These financial statements were approved by the board of directors and authorised for issue on 23 July 2026 , and are signed on behalf of the board by:

Mr T Rotherham
Director

Company registration number: 05213040

The Granite House Limited

Notes to the Financial Statements

Year ended 31 October 2025

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 42 Murdock Road, Bicester, Oxon, OX26 4PP.

2. Statement of compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis. The financial statements are prepared in sterling, which is the functional currency of the entity.

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax. Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

Income tax

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

Plant & Machinery	-	10% reducing balance
Commercial Vehicles	-	15% reducing balance

Stocks

Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stock to its present location and condition.

Finance leases and hire purchase contracts

Assets held under finance leases and hire purchase contracts are recognised in the statement of financial position as assets and liabilities at the lower of the fair value of the assets and the present value of the minimum lease payments, which is determined at the inception of the lease term. Any initial direct costs of the lease are added to the amount recognised as an asset. Lease payments are apportioned between the finance charges and reduction of the outstanding lease liability using the effective interest method. Finance charges are allocated to each period so as to produce a constant rate of interest on the remaining balance of the liability.

Defined contribution plans

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 13 (2024: 13 ).

5. Tangible assets

	Plant and machinery	Motor vehicles	Total
	£	£	£
Cost
At 1 November 2024 and 31 October 2025	613,103	87,919	701,022
	---------	--------	---------
Depreciation
At 1 November 2024	408,947	35,986	444,933
Charge for the year	20,416	7,790	28,206
	---------	--------	---------
At 31 October 2025	429,363	43,776	473,139
	---------	--------	---------
Carrying amount
At 31 October 2025	183,740	44,143	227,883
	---------	--------	---------
At 31 October 2024	204,156	51,933	256,089
	---------	--------	---------

6. Debtors

	2025	2024
	£	£
Trade debtors	88,357	79,452
Other debtors	409,698	152,951
	---------	---------
	498,055	232,403
	---------	---------

7. Creditors: amounts falling due within one year

	2025	2024
	£	£
Trade creditors	78,692	47,603
Corporation tax	34,651	53,174
Social security and other taxes	13,424	31,663
Other creditors	138,770	162,494
	---------	---------
	265,537	294,934
	---------	---------

8. Creditors: amounts falling due after more than one year

	2025	2024
	£	£
Other creditors	13,083	30,341
	--------	--------

9. Director's advances, credits and guarantees

During the year the director entered into the following advances and credits with the company:

	2025
	Balance brought forward	Advances/ (credits) to the director	Amounts repaid	Balance outstanding
	£	£	£	£
Mr T Rotherham	( 29,383)	94,765	( 54,379)	11,003
	--------	--------	--------	--------

	2024
	Balance brought forward	Advances/ (credits) to the director	Amounts repaid	Balance outstanding
	£	£	£	£
Mr T Rotherham	–	–	–	–
	----	----	----	----