REGISTERED NUMBER: 04336970 (England and Wales)

GRAHAM BRYDEN LIMITED

Unaudited Financial Statements For The Year Ended 30 November 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

Report of the Accountants

7

DIRECTOR:

G Bryden

SECRETARY:

Mrs M M Bryden

REGISTERED OFFICE:

4 Belsay Avenue

Whitley Bay

Tyne and Wear

NE25 8PZ

REGISTERED NUMBER:

04336970 (England and Wales)

ACCOUNTANTS:

Sadler Joyce Ltd

Chartered Certified Accountant

18 Norham Road

Whitley Bay

Tyne and Wear

NE26 2SD

FIXED ASSETS

Tangible assets

4

4,570

6,813

CURRENT ASSETS

Stocks

16,920

15,643

Debtors

5

5,305

4,315

Cash at bank

2,769

5,863

24,994

25,821

CREDITORS

Amounts falling due within one year

6

28,664

22,894

NET CURRENT (LIABILITIES)/ASSETS

(3,670

)

2,927

TOTAL ASSETS LESS CURRENT LIABILITIES

900

9,740

CREDITORS

Amounts falling due after more than one year

7

-

(8,329

)

PROVISIONS FOR LIABILITIES

9

(868

)

(1,294

)

NET ASSETS

32

117

CAPITAL AND RESERVES

Called up share capital

3

3

Retained earnings

29

114

SHAREHOLDERS' FUNDS

32

117

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 20 August 2026 and were signed by:

G Bryden - Director

1.	STATUTORY INFORMATION

Graham Bryden 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.

Significant judgements

There were no judgements made that were significant enough to warrant disclosure.

Turnover

Turnover is stated net of value added tax and represents the total receivable by the company. The revenue is recognised on the raising of a sales invoice on completion of work or when the outcome can be reliably ascertained by reference to the stage of completion at the balance sheet date. When the outcome cannot be reliably ascertained turnover is only accounted for to the extent that direct costs incurred are deemed to be recoverable.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Fixtures and fittings

-

33% on reducing balance

Motor vehicles

-

33% on reducing balance

Computer equipment

-

25% on reducing balance

Stocks

Stock consists of building materials and work in progress. Building materials are valued at cost and work in progress is valued at cost plus a margin that reflects how complete the work has progressed. Net realisable value exceeds the value of both building materials and work in progress.

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.

Significant estimates

There were no estimates made that were significant enough to warrant disclosure.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

and

Motor

Computer

fittings

vehicles

equipment

Totals

£

£

£

£

COST

At 1 December 2024

and 30 November 2025

1,754

22,995

2,171

26,920

DEPRECIATION

At 1 December 2024

1,741

16,269

2,097

20,107

Charge for year

4

2,220

19

2,243

At 30 November 2025

1,745

18,489

2,116

22,350

NET BOOK VALUE

At 30 November 2025

9

4,506

55

4,570

At 30 November 2024

13

6,726

74

6,813

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

4,350

4,000

Other debtors

955

315

5,305

4,315

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Hire purchase contracts

8,329

1,522

Trade creditors

853

226

Taxation and social security

15,714

16,064

Other creditors

3,768

5,082

28,664

22,894

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Hire purchase contracts

-

8,329

8.	FINANCIAL INSTRUMENTS

Debtors are shown at their impaired value (i.e. less doubtful debts) and trade creditors are at their carrying value.

9.	PROVISIONS FOR LIABILITIES

2025

2024

£

£

Deferred tax

868

1,294

Deferred

tax

£

Balance at 1 December 2024

1,294

Provided during year

(426

)

Balance at 30 November 2025

868

10.	RELATED PARTY DISCLOSURES

No transactions with related parties were undertaken that required disclosure under FRS 102 section 1A small entities.

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

As described on the Balance Sheet you are responsible for the preparation of the financial statements for the year ended 30 November 2025 set out on pages three to ten and you consider that the company is exempt from an audit.

In accordance with your instructions, we have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and information and explanations supplied to us.

Sadler Joyce Ltd

Chartered Certified Accountant

18 Norham Road

Whitley Bay

Tyne and Wear

NE26 2SD

21 August 2026