GRANITE GETAWAYS LTD


Director	Natalia Streeter


Registered Address	52 Hallfield Crescent
	Aberdeen
	AB16 6SD


Registered Number	SC787235 (Scotland)

Balance Sheet as at
31 October 2025

	Notes	2025		2024
		£	£	£	£
ASSETS
Fixed assets
Tangible assets	3		12,750		-
			12,750		-
Current assets
Debtors	4,5	10,205		3,957
Cash at bank and in hand		8,040		590
		18,245		4,547
			18,245		4,547
			30,995		4,547
CAPITAL, RESERVES AND LIABILITIES
Capital and reserves
Called up share capital			3		1
Profit and loss account			(12,343)		(7,545)
			(12,340)		(7,544)
Liabilities
Creditors amounts falling due within one year	6		16,479		12,091
Creditors amounts falling due after one year	7		26,856		-
			30,995		4,547

The company was entitled to exemption from audit for this reporting period 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 Director acknowledges 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 in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.
The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved and authorised for issue by the Director on 30 July 2026, and are signed on its behalf by:

Natalia Streeter
Director
Registered Company No. SC787235

GRANITE GETAWAYS LTD

Notes to the Financial Statements
for the year ended 31 October 2025

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Going concern
	After reviewing the company's forecasts and projections, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. The company therefore continues to adopt the going concern basis of accounting in preparing its financial statements.

	Turnover policy
	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 rendering of services.

	Finance costs
	Finance costs charged to the profit or loss include interest expense calculated using the effective interest method from FRS 102:11, finance charges on finance leases, and exchange differences on foreign currency borrowings where these are treated as an adjustment to interest costs.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

Foreign currency translation

Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

	Tangible fixed assets and depreciation
	All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Tangible fixed assets and depreciation

All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:


		Straight line (years)
	Plant and machinery	5

	Trade and other debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

Trade and other debtors

Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Cash and cash equivalents
	Cash and cash equivalents comprise cash at bank and on hand, demand deposits with banks and other short-term highly liquid investments with original maturities of three months or less. Bank overdrafts are disclosed separately. For the purpose of the cash flow statement, bank overdrafts form an integral part of the company's cash management and are included as a component of cash and cash equivalents.

Cash and cash equivalents

Cash and cash equivalents comprise cash at bank and on hand, demand deposits with banks and other short-term highly liquid investments with original maturities of three months or less.

Bank overdrafts are disclosed separately. For the purpose of the cash flow statement, bank overdrafts form an integral part of the company's cash management and are included as a component of cash and cash equivalents.

	Trade and other creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

2.	Average number of employees


		2025		2024
	Average number of employees during the year	1		1

3.	Tangible fixed assets

		Total
		£
	Cost or valuation
	Additions	15,000
	At 31 October 25	15,000
	Depreciation and impairment
	Charge for year	2,250
	At 31 October 25	2,250
	Net book value
	At 31 October 25	12,750
	At 31 October 24	-

4.	Debtors: amounts due within one year

	2025	2024
	£	£
Trade debtors / trade receivables	1,436	-
Amounts owed by associates and joint ventures / participating interests	-	2,413
Other debtors	172	-
Prepayments and accrued income	2,866	1,544
Total	4,474	3,957


	This represents amounts due to the company that are expected to be received within twelve months of the reporting date. This typically includes: Trade debtors: Amounts due from customers services provided in the ordinary course of business. Other debtors: Debit balances on supplier accounts arising from overpayments to suppliers, which are expected to be recovered or offset against future invoices. Prepayments: This represents amounts paid in advance for goods or services to be received after the reporting date. The carrying amounts of debtors are considered to approximate their fair value due to their short-term nature.

This represents amounts due to the company that are expected to be received within twelve months of the reporting date. This typically includes:

Trade debtors: Amounts due from customers services provided in the ordinary course of business.

Other debtors: Debit balances on supplier accounts arising from overpayments to suppliers, which are expected to be recovered or offset against future invoices.

Prepayments: This represents amounts paid in advance for goods or services to be received after the reporting date. 

The carrying amounts of debtors are considered to approximate their fair value due to their short-term nature.

5.	Debtors: amounts due after one year

	2025	2024
	£	£
Amounts owed by associates and joint ventures / participating interests	21	-
Other debtors	5,710	-
Total	5,731	-


	This represents amounts due to the company that are not expected to be received within twelve months of the reporting date. This includes: Amounts owed by associates: Long-term amounts due from associates or participating interests. Other debtors: A rent deposit recoverable at the end of the lease term.

6.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	-	976
Amounts owed to related parties	16,102	11,115
Accrued liabilities and deferred income	377	-
Total	16,479	12,091


	This represents amounts payable by the company that are expected to be settled within twelve months of the reporting date. This consists of: Trade creditors: Amounts due to suppliers for goods and services received in the ordinary course of business . Amounts owed to related parties: Amounts payable to related parties. Accrued liabilities: Amounts accrued for expenses incurred but not yet paid The carrying amounts of creditors approximate their fair value due to their short-term nature.

This represents amounts payable by the company that are expected to be settled within twelve months of the reporting date. This consists of:

Trade creditors: Amounts due to suppliers for goods and services received in the ordinary course of business
.
Amounts owed to related parties: Amounts payable to related parties.

Accrued liabilities: Amounts accrued for expenses incurred but not yet paid

The carrying amounts of creditors approximate their fair value due to their short-term nature.

7.	Creditors: amounts due after one year

	2025	2024
	£	£
Bank borrowings and overdrafts	26,748	-
Amounts owed to related parties	108	-
Total	26,856	-


	This represents amounts payable by the company that are not expected to be settled within twelve months of the reporting date. The balance comprises: Bank borrowings and overdrafts: A long-term loan from a financial institution, repayable after more than twelve months after the reporting date. Amounts owed to related parties: Amounts payable to related parties that are not expected to be settled within twelve months

This represents amounts payable by the company that are not expected to be settled within twelve months of the reporting date. The balance comprises:

Bank borrowings and overdrafts: A long-term loan from a financial institution, repayable after more than twelve months after the reporting date.

Amounts owed to related parties: Amounts payable to related parties that are not expected to be settled within twelve months

8.	Share capital
	Allotted, called up and fully paid: 2025: 1 Ordinary share of £1, 1 Ordinary A share of £1 and 1 Ordinary B share of £1 — Total share capital £3 2024: 1 Ordinary share of £1 — Total share capital £1