GRANGE PRODUCTS PROPERTIES LIMITED


Directors	DAVIS, Dorothee Elisabeth Auguste
	DAVIS, Nicholas John Francis
	GORTON, Paul Roy
	NEWTON, Celia Constance


Company Secretary	DAVIS, Dorothee Elisabeth Auguste


Registered Address	Units 1-3 Crown Industrial Estate Kenwood Road
	Reddish
	Stockport
	SK5 6PH


Registered Number	04568693 (England and Wales)

Balance Sheet as at
30 September 2026

	Notes	2026		2025
		£	£	£	£
Fixed assets
Tangible assets			1,021		1,524
Investment property	3		2,338,668		2,338,668
			2,339,689		2,340,192
Current assets
Debtors		56,211		18,701
Cash at bank and on hand		5,677		27,307
		61,888		46,008
Creditors amounts falling due within one year	4	(516,712)		(477,089)
Net current assets (liabilities)			(454,824)		(431,081)
Total assets less current liabilities			1,884,865		1,909,111
Creditors amounts falling due after one year	5		(791,675)		(866,827)
Provisions for liabilities	6		(181,502)		(182,109)
Net assets			911,688		860,175
Capital and reserves
Called up share capital			100		100
Profit and loss account			911,588		860,075
Shareholders' funds			911,688		860,175

The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The Directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 13 October 2026, and are signed on its behalf by:

DAVIS, Nicholas John Francis
Director
Registered Company No. 04568693

GRANGE PRODUCTS PROPERTIES LIMITED

Notes to the Financial Statements
for the year ended 30 September 2026

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

	Turnover policy
	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.

	Revenue from rendering of services
	Revenue 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.

	Deferred tax
	Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

Deferred tax

Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Investment property
	Investment properties are included in the balance sheet at their Fair value at the balance sheet date. Any change in the fair value is recognised in the profit and loss account during the period.

2.	Average number of employees


		2026		2025
	Average number of employees during the year	0		0

3.	Investment property
	The company holds three investment properties for rentals. The valuations of the buildings are deemed to be Fair Value. One building had an original cost value of £252,991.50 and has been revalued to £650,000. The second building had an original cost value of £551,183.38 and has been revalued to £895,000. The company has charges registered to it which are detailed at Companies House.


		£
	Fair value at 01 October 25	2,338,668
	At 30 September 26	2,338,668

4.	Creditors: amounts due within one year

	2026	2025
	£	£
Trade creditors / trade payables	15,243	5,215
Bank borrowings and overdrafts	54,973	54,973
Amounts owed to related parties	416,685	387,957
Taxation and social security	23,456	22,589
Accrued liabilities and deferred income	6,355	6,355
Total	516,712	477,089


	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

5.	Creditors: amounts due after one year

	2026	2025
	£	£
Bank borrowings and overdrafts	378,875	454,027
Amounts owed to related parties	377,400	377,400
Other creditors	35,400	35,400
Total	791,675	866,827

6.	Provisions for liabilities

	2026	2025
	£	£
Net deferred tax liability (asset)	181,502	182,109
Total	181,502	182,109

7.	Capital commitments
	The company had outstanding loan commitments, other than amounts owed to directors, totalling £989,536 at the year end.

8.	Related party transactions
	Grange Products Limited is a related party by virtue that it is held under the same directorship as Grange Products Limited. The companies are in common control of the majority shareholders within each. During the year, transactions were carried out between the two companies whereby Grange Products Limited paid rent for the period totalling £84,000 to Grange Products Properties Limited. Payments were made by Grange Products LTD on behalf of Grange Products Properties during the year. An amount of £178,288 was owed to Grange Products Limited from Grange Products Properties Limited and is included within current liabilities. An loan was made in the prior period with a balance at the year end of £377,400 which is included within the capital commitments. No interest is being charged on these items. The loan is included as non-current liability with repayments due to begin after 10 years of the loan drawdown. Amounts owed to directors at the year end totalled £238,396.No interest is being charged on these loans and no formal loan agreement is in place.

Related party transactions

Grange Products Limited is a related party by virtue that it is held under the same directorship as Grange Products Limited. The companies are in common control of the majority shareholders within each.

During the year, transactions were carried out between the two companies whereby Grange Products Limited paid rent for the period totalling £84,000 to Grange Products Properties Limited. Payments were made by Grange Products LTD on behalf of Grange Products Properties during the year.

An amount of £178,288 was owed to Grange Products Limited from Grange Products Properties Limited and is included within current liabilities.

An loan was made in the prior period with a balance at the year end of £377,400 which is included within the capital commitments. No interest is being charged on these items. The loan is included as non-current liability with repayments due to begin after 10 years of the loan drawdown.

Amounts owed to directors at the year end totalled £238,396.No interest is being charged on these loans and no formal loan agreement is in place.