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Registered number: 15652646
Gradan Care Ltd
Unaudited Financial Statements
For The Year Ended 29 September 2025
Contents
Page
Company Information 1
Accountant's Report 2
Balance Sheet 3—4
Notes to the Financial Statements 5—7
Page 1
Company Information
Director Mr C P Jones
Company Number 15652646
Registered Office Hanover Buildings
11-13 Hanover Street
Liverpool
Merseyside
L1 3DN
Accountants ERC Accountants & Business Advisers Limited
Chartered Accountants
Hanover Buildings
11-13 Hanover Street
Liverpool
Merseyside
L1 3DN
Page 1
Page 2
Accountant's Report
Chartered Accountant's report to the director on the preparation of the unaudited statutory accounts of Gradan Care Ltd for the year ended 29 September 2025
In order to assist you to fulfil your duties under the Companies Act 2006, I have prepared for your approval the accounts of Gradan Care Ltd for the year ended 29 September 2025 which comprise the Profit and Loss Account, the Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given to us.
As a practising member of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at http://www.icaew.com/en/membership/regulations-standards-and-guidance.
This report is made solely to the director of Gradan Care Ltd , as a body, in accordance with the terms of our engagement letter dated 26 August 2026. Our work has been undertaken solely to prepare for your approval the accounts of Gradan Care Ltd and state those matters that we have agreed to state to the director of Gradan Care Ltd , as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Gradan Care Ltd and its director, as a body, for our work or for this report.
It is your duty to ensure that Gradan Care Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of Gradan Care Ltd . You consider that Gradan Care Ltd is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit of the accounts of Gradan Care Ltd . 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 financial statements.
24 September 2026
ERC Accountants & Business Advisers Limited
Chartered Accountants
Hanover Buildings
11-13 Hanover Street
Liverpool
Merseyside
L1 3DN
Page 2
Page 3
Balance Sheet
Registered number: 15652646
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 8,057 -
8,057 -
CURRENT ASSETS
Debtors 5 26,242 100
Cash at bank and in hand 55,042 -
81,284 100
Creditors: Amounts Falling Due Within One Year 6 (934,310 ) -
NET CURRENT ASSETS (LIABILITIES) (853,026 ) 100
TOTAL ASSETS LESS CURRENT LIABILITIES (844,969 ) 100
Creditors: Amounts Falling Due After More Than One Year 7 (6,589 ) -
NET (LIABILITIES)/ASSETS (851,558 ) 100
CAPITAL AND RESERVES
Called up share capital 9 100 100
Profit and Loss Account (851,658 ) -
SHAREHOLDERS' FUNDS (851,558) 100
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For the year ending 29 September 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr C P Jones
Director
24 September 2026
The notes on pages 5 to 7 form part of these financial statements.
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Page 5
Notes to the Financial Statements
1. General Information
Gradan Care Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 15652646 . The registered office is Hanover Buildings, 11-13 Hanover Street, Liverpool, Merseyside, L1 3DN.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Rendering of services
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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Motor vehicles 25% Reducing balance
2.4. Leasing and Hire Purchase Contracts
Assets obtained under hire purchase contracts and finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.
2.5. Taxation
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 16 (2024: )
16 -
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4. Tangible Assets
Motor vehicles
£
Cost
As at 1 October 2024 -
Additions 8,594
As at 29 September 2025 8,594
Depreciation
As at 1 October 2024 -
Provided during the period 537
As at 29 September 2025 537
Net Book Value
As at 29 September 2025 8,057
As at 1 October 2024 -
Included above are assets held under finance leases or hire purchase contracts with a net book value as follows:
2025 2024
£ £
Motor vehicles 8,057 -
5. Debtors
2025 2024
£ £
Due within one year
Other debtors 26,242 100
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 1,719 -
Trade creditors 17,236 -
Other creditors 899,062 -
Taxation and social security 16,293 -
934,310 -
7. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 6,589 -
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8. Obligations Under Finance Leases and Hire Purchase
2025 2024
£ £
The future minimum finance lease payments are as follows:
Not later than one year 1,719 -
Later than one year and not later than five years 6,589 -
8,308 -
8,308 -
9. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 100 100
10. Directors Advances, Credits and Guarantees
No director received advances, credits or guarantees during the current or previous accounting periods.
11. Related Party Transactions
The following related party transactions were undertaken during the year:
The company entered into transactions during the year with companies under common control of the directors and shareholders.
During the year, the company made payments on behalf of and received payments on behalf of related entities in the normal course of business. No guarantees were given or received in respect of these balances.
At the balance sheet date, amounts due from related parties totalled £10,967 (2024: £nil) and amounts due to related parties totalled £871,550 (2024: £nil).
The balances are unsecured, interest-free and repayable on demand unless otherwise stated.
The related party balances are with the following entities:
  • Abbey Eng LLP
  • Abbey Group Industrial Limited
  • Gradan Homes Limited
  • Abbey Group International Limited
No further transactions with related parties were undertaken such as are required to be disclosed in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
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