REGISTERED NUMBER: 13636555 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE PERIOD

1 APRIL 2025 TO 31 DECEMBER 2025

FOR

THE OLD GRAIN STORE LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

H P Adams

REGISTERED OFFICE:

C/O TC Thompson Taraz Rand

Suite 20, New Cambridge House

Bassingbourn Road

Litlington

Cambridgeshire

SG8 0SS

REGISTERED NUMBER:

13636555 (England and Wales)

ACCOUNTANTS:

TC Group

1st Floor

5-7 Portugal Place

Cambridge

Cambridgeshire

CB5 8AF

FIXED ASSETS

Investment property

5

1,170,000

1,170,000

CURRENT ASSETS

Debtors

6

107,070

82,382

Cash and cash equivalents

4,634

8,373

111,704

90,755

CREDITORS

Amounts falling due within one year

7

(15,097

)

(10,162

)

NET CURRENT ASSETS

96,607

80,593

TOTAL ASSETS LESS CURRENT LIABILITIES

1,266,607

1,250,593

CREDITORS

Amounts falling due after more than one year

8

(954,720

)

(954,720

)

PROVISIONS FOR LIABILITIES

10

(66,438

)

(66,438

)

NET ASSETS

245,449

229,435

CAPITAL AND RESERVES

Called up share capital

11

100

100

Fair value reserve

12

199,313

199,313

Retained earnings

46,036

30,022

SHAREHOLDERS' FUNDS

245,449

229,435

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

The members have not required the company to obtain an audit of its financial statements for the period ended 31 December 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 Profit and loss account has not been delivered.

The financial statements were approved by the director and authorised for issue on 2 October 2026 and were signed by:

H P Adams - Director

1.	STATUTORY INFORMATION

The Old Grain Store 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.

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

2.	STATEMENT OF COMPLIANCE

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.

3.	ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements have been prepared under the historical cost convention.

Related party exemption

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

Turnover

Turnover is representative of rental income receivable.

Investment property

Investment property is measured at cost on initial recognition and then fair value at each reporting date. Fair value gains and losses are recognised in profit and loss. Deferred taxation is provided on these gains at the rate expected to apply when the property is sold.

Financial instruments

Basic financial assets and basic financial liabilities as defined under section 11 of FRS 102, including trade and other debtors, trade and other creditors, cash and bank balances and investments in commercial paper, are initially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest.

Taxation

Taxation for the period 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 period 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.

4.	EMPLOYEES AND DIRECTORS

The average number of employees during the period was NIL (2025 - NIL).

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 April 2025

and 31 December 2025

1,170,000

NET BOOK VALUE

At 31 December 2025

1,170,000

At 31 March 2025

1,170,000

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2025

£

£

Amounts owed by group undertakings

106,970

82,282

Other debtors

100

100

107,070

82,382

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2025

£

£

Taxation and social security

12,457

8,532

Other creditors

2,640

1,630

15,097

10,162

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2025

£

£

Bank loans

954,720

954,720

Amounts falling due in more than five years:

Repayable by instalments

Bank loans more 5 yr by instal

954,720

954,720

9.	SECURED DEBTS

The following secured debts are included within creditors:

2025

2025

£

£

Bank loans

954,720

954,720

The mortgage is secured by way of a fixed and floating charge on the investment property.

10.	PROVISIONS FOR LIABILITIES

2025

2025

£

£

Deferred tax

66,438

66,438

Deferred

tax

£

Balance at 1 April 2025

66,438

Balance at 31 December 2025

66,438

11.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2025

value:

£

£

100

Ordinary

£1

100

100

12.

RESERVES

Fair

value

reserve

£

At 1 April 2025

and 31 December 2025

199,313

13.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the period ended 31 December 2025 and the year ended 31 March 2025:

2025

2025

£

£

H P Adams

Balance outstanding at start of period

-

-

Amounts advanced

15,338

42,300

Amounts repaid

(15,338

)

(42,300

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of period

-

-