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Registration number: 08189349

Gresham Gravel Limited
Unaudited Filleted Financial Statements
for the Year Ended 31 August 2025

Gresham Gravel Limited

Contents

Balance Sheet | 1 to 2
Notes to the Unaudited Financial Statements | 3 to 7

Gresham Gravel Limited

(Registration number: 08189349)
Balance Sheet as at 31 August 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Tangible assets | 4 | 267,681 | 299,232
Current assets |  |  |
Stocks | 5 | 85,021 | 46,493
Debtors | 6 | 97,285 | 185,803
Cash at bank and in hand |  | 112,857 | 225,313
|  | 295,163 | 457,609
Creditors: Amounts falling due within one year | 7 | (1,212,793) | (1,387,905)
Net current liabilities |  | (917,630) | (930,296)
Total assets less current liabilities |  | (649,949) | (631,064)
Creditors: Amounts falling due after more than one year | 7 | (6,105) | (15,893)
Net liabilities |  | (656,054) | (646,957)
Capital and reserves |  |  |
Called up share capital |  | 2 | 2
Retained earnings |  | (656,056) | (646,959)
Shareholders' deficit |  | (656,054) | (646,957)

Gresham Gravel Limited

(Registration number: 08189349)
Balance Sheet as at 31 August 2025

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

Directors' responsibilities:

• | The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
• | The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 24 July 2026 and signed on its behalf by:

......................................... N C Deterding Director

Gresham Gravel Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 August 2025

1 | General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
Priory House
54 Langham Road
Field Dalling
Holt
Norfolk
NR25 7LG

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Going concern

At the time of approving the financial statements, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the next 12 months as the shareholders have indicated they are willing to continue to provide support as and when necessary. Thus the directors continue to adopt the going concern basis of accounting in preparing the financial statements.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

Tax

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.
Unrelieved tax losses and other deferred tax assets are recognised when 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 and that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Gresham Gravel Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 August 2025

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class | Depreciation method and rate
Plant and machinery | 20% reducing balance
Fixtures and fittings | 20% reducing balance
Mineral site costs | 6.25% straight line

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the Profit and Loss Account over the period of the relevant borrowing.
Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.
Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Leases

Leases in which substantially all the risks and rewards of ownership are retained by the lessor are classified as operating leases. Payments made under operating leases are charged to profit or loss on a straight-line basis over the period of the lease.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.
Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

Gresham Gravel Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 August 2025

3 | Staff numbers

The average number of persons employed by the company (including directors) during the year, was 3 (2024 - 3).

4 | Tangible assets

| Fixtures and fittings £ | Plant and machinery £ | Mineral site costs £ | Total £
Cost or valuation
At 1 September 2024 | 9,024 | 573,519 | 509,260 | 1,091,803
Additions | 1,123 | 25,000 | - | 26,123
At 31 August 2025 | 10,147 | 598,519 | 509,260 | 1,117,926
Depreciation
At 1 September 2024 | 6,951 | 463,575 | 322,045 | 792,571
Charge for the year | 523 | 25,322 | 31,829 | 57,674
At 31 August 2025 | 7,474 | 488,897 | 353,874 | 850,245
Carrying amount
At 31 August 2025 | 2,673 | 109,622 | 155,386 | 267,681
At 31 August 2024 | 2,073 | 109,944 | 187,215 | 299,232

5 | Stocks

| 2025 £ | 2024 £
Other inventories | 85,021 | 46,493

6 | Debtors

Current | 2025 £ | 2024 £
Trade debtors | 81,790 | 178,882
Other debtors | 15,495 | 6,921
| 97,285 | 185,803

Gresham Gravel Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 August 2025

7 | Creditors

Creditors: amounts falling due within one year

| Note | 2025 £ | 2024 £
Due within one year |  |  |
Loans and borrowings | 8 | 11,827 | 10,648
Trade creditors |  | 59,623 | 59,136
Taxation and social security |  | 9,989 | 48,443
Other creditors |  | 1,131,354 | 1,269,678
|  | 1,212,793 | 1,387,905

Creditors: amounts falling due after more than one year

| Note | 2025 £ | 2024 £
Due after one year |  |  |
Loans and borrowings | 8 | 6,105 | 15,893

8 | Loans and borrowings

Current loans and borrowings

| 2025 £ | 2024 £
Bank borrowings | 10,320 | 10,648
Bank overdrafts | 1,507 | -
| 11,827 | 10,648

Non-current loans and borrowings

| 2025 £ | 2024 £
Bank borrowings | 6,105 | 15,893

Gresham Gravel Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 August 2025

9 | Related party transactions

Other transactions with directors

During the year, N C Deterding had a loan outstanding from the company. At the balance sheet date the amount due to N C Deterding was £1,121,213 (2024: £1,261,788).
During the year, R Batt had a loan outstanding from the company. At the balance sheet date the amount due to R Batt was £2,000 (2024: £nil).

Summary of transactions with other related parties

At year end, the company had a balance outstanding to Itenio Ltd, a company which N C Deterding is a Director of and controls. At the balance sheet date, the amount due was £6,760 (2024: £nil). This balance is included within trade creditors.
During the year the company traded with Itenio Ltd, costs billed by Itenio Ltd to Gresham Gravel Limited totalled £70,388 (2024: £67,600) during the year.