REGISTERED NUMBER: 09216683 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 August 2025

for

Graving Dock Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

Ms N Whiteley

REGISTERED OFFICE:

Riverside Works

Dockside Road

MIDDLESBROUGH

TS3 8AT

REGISTERED NUMBER:

09216683 (England and Wales)

ACCOUNTANTS:

Milner Smeaton

Chartered Accountants and Chartered Tax Advisers

Viking House

Falcon Court

Preston Farm

Stockton-on-Tees

TS18 3TS

FIXED ASSETS

Investments

4

205,000

205,000

CURRENT ASSETS

Debtors

5

17,890

-

Cash at bank and in hand

154

107

18,044

107

CREDITORS

Amounts falling due within one year

6

72,603

53,517

NET CURRENT LIABILITIES

(54,559

)

(53,410

)

TOTAL ASSETS LESS CURRENT LIABILITIES

150,441

151,590

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

150,341

151,490

150,441

151,590

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 August 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 24 August 2026 and were signed by:

Ms N Whiteley - Director

1.	STATUTORY INFORMATION

Graving Dock Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Investments in subsidiaries

Investments in subsidiary undertakings are initially recognised at cost and subsequently measured at cost less any accumulated impairment losses. The investments are assessed for impairment at each reporting date and any impairment losses or reversals of impairment losses are recognised immediately in profit or loss.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2024 - NIL).

4.	FIXED ASSET INVESTMENTS

Shares in

group

undertakings

£

COST

At 1 September 2024

and 31 August 2025

205,000

NET BOOK VALUE

At 31 August 2025

205,000

At 31 August 2024

205,000

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.25

31.8.24

£

£

Other debtors

17,890

-

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.25

31.8.24

£

£

Amounts owed to group undertakings

68,584

38,940

Other creditors

4,019

14,577

72,603

53,517

7.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

During the year advances totalling £17,890 (2024: £3,614) were made to the director. Repayments totalling £Nil (2024: £3,614) were made in respect of those advances. Interest has been charged at the market rate and the outstanding amounts repayable on demand.