REGISTERED NUMBER: 10941182 (England and Wales)

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

FOR

GRAHAM KEELING MACHINERY SALES LIMITED

Page

Company Information

1

Statement of Income and Retained Earnings

2

Balance Sheet

3

Notes to the Financial Statements

4

DIRECTOR:

G Keeling

REGISTERED OFFICE:

43 Merstow Green

Evesham

Worcestershire

WR11 4BB

REGISTERED NUMBER:

10941182 (England and Wales)

ACCOUNTANTS:

G C Accountancy Limited

43 Merstow Green

Evesham

Worcestershire

WR11 4BB

TURNOVER

3,723,886

4,349,501

Cost of sales

3,177,307

4,049,998

GROSS PROFIT

546,579

299,503

Administrative expenses

135,087

137,726

411,492

161,777

Other operating income

3

-

4,605

OPERATING PROFIT

5

411,492

166,382

Interest receivable and similar income

-

168

411,492

166,550

Interest payable and similar expenses

8

-

PROFIT BEFORE TAXATION

411,484

166,550

Tax on profit

62,354

82,831

PROFIT FOR THE FINANCIAL YEAR

349,130

83,719

Retained earnings at beginning of year

1,202,065

1,152,846

Dividends

(63,000

)

(34,500

)

RETAINED EARNINGS AT END OF YEAR

1,488,195

1,202,065

FIXED ASSETS

Tangible assets

6

703,974

710,188

CURRENT ASSETS

Debtors

7

644,568

370,740

Cash at bank

354,895

274,473

999,463

645,213

CREDITORS

Amounts falling due within one year

8

214,931

153,326

NET CURRENT ASSETS

784,532

491,887

TOTAL ASSETS LESS CURRENT LIABILITIES

1,488,506

1,202,075

PROVISIONS FOR LIABILITIES

301

-

NET ASSETS

1,488,205

1,202,075

CAPITAL AND RESERVES

Called up share capital

10

10

Retained earnings

1,488,195

1,202,065

SHAREHOLDERS' FUNDS

1,488,205

1,202,075

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 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.

The financial statements were approved by the director and authorised for issue on 16 October 2026 and were signed by:

G Keeling - Director

1.	STATUTORY INFORMATION

Graham Keeling Machinery Sales 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.

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

-

not provided

Plant and machinery

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

33% on cost

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	OTHER OPERATING INCOME

2026

2025

£

£

Government grants

-

4,605

4.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2025 - 2 ) .

5.	OPERATING PROFIT

The operating profit is stated after charging:

2026

2025

£

£

Depreciation - owned assets

6,214

8,550

6.	TANGIBLE FIXED ASSETS

Freehold

Plant and

Motor

Computer

property

machinery

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1 April 2025

and 31 March 2026

685,351

28,000

47,000

167

760,518

DEPRECIATION

At 1 April 2025

-

26,303

23,867

160

50,330

Charge for year

-

424

5,783

7

6,214

At 31 March 2026

-

26,727

29,650

167

56,544

NET BOOK VALUE

At 31 March 2026

685,351

1,273

17,350

-

703,974

At 31 March 2025

685,351

1,697

23,133

7

710,188

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

80,134

57,240

Other debtors

553,500

313,500

VAT

10,934

-

644,568

370,740

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Bank loans and overdrafts (see note 9)

-

620

Trade creditors

71,932

57,061

Corporation tax

103,468

82,831

Social security and other taxes

853

1,722

VAT

-

9,642

Other creditors

-

88

Directors' current accounts

37,268

12

Accrued expenses

1,410

1,350

214,931

153,326

9.

LOANS

An analysis of the maturity of loans is given below:

2026

2025

£

£

Amounts falling due within one year or on demand:

Bank overdrafts

-

620