REGISTERED NUMBER: 08616402 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 December 2025

for

Grange Astley Limited

Page

Balance Sheet

1

Notes to the Financial Statements

3

FIXED ASSETS

Intangible assets

4

284,578

311,828

Tangible assets

5

966,607

966,607

Investments

6

103

103

1,251,288

1,278,538

CURRENT ASSETS

Debtors

7

77,020

93,020

Cash at bank

38,622

7,118

115,642

100,138

CREDITORS

Amounts falling due within one year

8

320,574

318,695

NET CURRENT LIABILITIES

(204,932

)

(218,557

)

TOTAL ASSETS LESS CURRENT LIABILITIES

1,046,356

1,059,981

CREDITORS

Amounts falling due after more than one year

9

608,778

670,519

NET ASSETS

437,578

389,462

CAPITAL AND RESERVES

Called up share capital

300

300

Retained earnings

437,278

389,162

SHAREHOLDERS' FUNDS

437,578

389,462

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

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

The directors acknowledge their 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 Profit and Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 16 September 2026 and were signed on its behalf by:

N M Patel - Director

1.	STATUTORY INFORMATION

Grange Astley Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number:

08616402

Registered office:

288 Blackburn Road

Bolton

BL1 8DU

The presentation currency of the financial statements is the Pound Sterling (£).

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.

Preparation of consolidated financial statements

The financial statements contain information about Grange Astley Limited as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of businesses in 2014 and 2022, are being amortised evenly over their estimated useful life of 20 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.

Freehold property

-

NIL % per annum

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, 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 2 (2024 - 2 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 January 2025

and 31 December 2025

544,992

AMORTISATION

At 1 January 2025

233,164

Amortisation for year

27,250

At 31 December 2025

260,414

NET BOOK VALUE

At 31 December 2025

284,578

At 31 December 2024

311,828

5.	TANGIBLE FIXED ASSETS

Freehold

property

£

COST

At 1 January 2025

and 31 December 2025

966,607

NET BOOK VALUE

At 31 December 2025

966,607

At 31 December 2024

966,607

6.	FIXED ASSET INVESTMENTS

Shares in

group

undertakings

£

COST

At 1 January 2025

and 31 December 2025

103

NET BOOK VALUE

At 31 December 2025

103

At 31 December 2024

103

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Amounts owed by group undertakings

77,020

93,020

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

57,312

52,883

Amounts owed to group undertakings

199,009

197,009

Taxation and social security

5,139

10,869

Other creditors

59,114

57,934

320,574

318,695

9.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

487,278

549,019

Other creditors

121,500

121,500

608,778

670,519

Amounts falling due in more than five years:

Repayable by instalments

Bank loans more 5 yr by instal

314,448

326,155

10.	SECURED DEBTS

The following secured debts are included within creditors:

2025

2024

£

£

Bank loans

544,590

601,902

National Westminster Bank PLC hold a fixed charge over the one property; a fixed charge over another property; and a fixed and floating charge that covers all the property of undertaking of the company and its subsidiaries.