Company Registration No. 15007239 (England and Wales)
L.graham & Co Ltd.
Unaudited accounts
for the year ended 31 March 2026
L.graham & Co Ltd.
Unaudited accounts
Contents
L.graham & Co Ltd.
Company Information
for the year ended 31 March 2026
Company Number
15007239 (England and Wales)
Registered Office
20 Florida Road
Thornton Heath
CR7 8EU
England
L.graham & Co Ltd.
Statement of financial position
as at 31 March 2026
Cash at bank and in hand
1,243
-
Creditors: amounts falling due within one year
(8,094)
-
Net current assets
5,483
1
Called up share capital
1
1
Profit and loss account
5,482
-
Shareholders' funds
5,483
1
For the year ending 31 March 2026 the company was entitled to exemption from audit 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 his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered 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 profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 9 June 2026 and were signed on its behalf by
Luke Graham
Director
Company Registration No. 15007239
L.graham & Co Ltd.
Notes to the Accounts
for the year ended 31 March 2026
L.graham & Co Ltd. is a private company, limited by shares, registered in England and Wales, registration number 15007239. The registered office is 20 Florida Road, Thornton Heath, CR7 8EU, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
These financial statements for the year ended 31 March 2026 are the first financial statements that comply with FRS 102 Section 1A Small Entities. The date of transition is 1 April 2024.
The transition to FRS 102 Section 1A Small Entities has resulted in a small number of changes in accounting policies to those used previously.
The nature of these changes and their impact on opening equity and profit for the comparative period are explained in the notes below.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Taxation represents the sum of tax currently payable and deferred tax. The company's liability for current tax is calculated using tax rates that have been enacted.
Amounts falling due within one year
5
Creditors: amounts falling due within one year
2026
2025
Taxes and social security
7,094
-
L.graham & Co Ltd.
Notes to the Accounts
for the year ended 31 March 2026
6
Transactions with related parties
Mr L Graham is the director of the company and owns 100% of the issued share capital.
7
Average number of employees
During the year the average number of employees was 1 (2025: 1).