REGISTERED NUMBER: 09146543 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 July 2026

for

Thyme Out Grange Limited

Page

Company Information

1

Chartered Certified Accountants' Report

2

Balance Sheet

3

Notes to the Financial Statements

5

DIRECTOR:

Mrs Sara Louise Mcclure

REGISTERED OFFICE:

Ground Floor, Units 6 & 7

Eastway Business Village

Olivers Place, Fulwood

Preston

Lancashire

PR2 9WT

REGISTERED NUMBER:

09146543 (England and Wales)

ACCOUNTANTS:

Mark Vickers Accountants Limited

Ground Floor

6&7 Eastway Business Village

Olivers Place

Preston

Lancashire

PR2 9WT

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.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Thyme Out Grange Limited for the year ended 31 July 2026 which comprise the Income Statement, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at accaglobal.com/rulebook.

This report is made solely to the director of Thyme Out Grange Limited in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Thyme Out Grange Limited and state those matters that we have agreed to state to the director of Thyme Out Grange Limited in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at

https://www.accaglobal.com/gb/en/technical-activities/technical-resources-

search/2009/october/factsheet-163-audit-exempt-companies.html.

To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its director for our work or for this report.

It is your duty to ensure that Thyme Out Grange Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Thyme Out Grange Limited. You consider that Thyme Out Grange Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Thyme Out Grange Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Mark Vickers Accountants Limited

Ground Floor

6&7 Eastway Business Village

Olivers Place

Preston

Lancashire

PR2 9WT

Date: .............................................

FIXED ASSETS

Intangible assets

4

5,999

6,749

Tangible assets

5

20,790

9,319

26,789

16,068

CURRENT ASSETS

Stocks

6

16,254

4,300

Debtors

7

10,532

14,310

Cash at bank and in hand

200

5,193

26,986

23,803

CREDITORS

Amounts falling due within one year

8

49,487

41,167

NET CURRENT LIABILITIES

(22,501

)

(17,364

)

TOTAL ASSETS LESS CURRENT LIABILITIES

4,288

(1,296

)

CREDITORS

Amounts falling due after more than one year

9

-

1,958

NET ASSETS/(LIABILITIES)

4,288

(3,254

)

CAPITAL AND RESERVES

Called up share capital

2

2

Retained earnings

4,286

(3,256

)

4,288

(3,254

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 July 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 2026 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 27 August 2026 and were signed by:

Mrs Sara Louise Mcclure - Director

1.	STATUTORY INFORMATION

Thyme Out Grange 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.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 0, is being amortised evenly over its estimated useful life of nil years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

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

Improvements to property

-

15% on reducing balance

Fixtures and fittings

-

15% on reducing balance

Computer equipment

-

straight line over 3 years

Stocks

Stocks and work in progress are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 22 (2025 - 8 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 August 2025

and 31 July 2026

14,999

AMORTISATION

At 1 August 2025

8,250

Charge for year

750

At 31 July 2026

9,000

NET BOOK VALUE

At 31 July 2026

5,999

At 31 July 2025

6,749

5.	TANGIBLE FIXED ASSETS

Improvements

Fixtures

Long

to

and

Computer

leasehold

property

fittings

equipment

Totals

£

£

£

£

£

COST

At 1 August 2025

1

-

39,252

-

39,253

Additions

-

11,353

2,966

1,040

15,359

At 31 July 2026

1

11,353

42,218

1,040

54,612

DEPRECIATION

At 1 August 2025

-

-

29,934

-

29,934

Charge for year

-

1,703

1,842

343

3,888

At 31 July 2026

-

1,703

31,776

343

33,822

NET BOOK VALUE

At 31 July 2026

1

9,650

10,442

697

20,790

At 31 July 2025

1

-

9,318

-

9,319

6.

STOCKS

31.7.26

31.7.25

£

£

Stocks

4,550

4,300

Work-in-progress

11,704

-

16,254

4,300

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.7.26

31.7.25

£

£

Other debtors

10,532

14,310

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.7.26

31.7.25

£

£

Bank loans and overdrafts

902

-

Trade creditors

8,880

2,849

Taxation and social security

32,508

19,524

Other creditors

7,197

18,794

49,487

41,167

9.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.7.26

31.7.25

£

£

Other creditors

-

1,958