Registration number: 14579343

Grandsire Holdings Limited

Contents

Company Information	1
Balance Sheet	2
Notes to the Unaudited Financial Statements	3 to 6

Grandsire Holdings Limited

Company Information

Directors

ST Westcott M Westcott

Registered office

First Floor West Wing Bridge Mills Stramongate Kendal Cumbria LA9 4UB

Grandsire Holdings Limited

(Registration number: 14579343)
Balance Sheet as at 31 March 2026

	Note	2026 £	2025 £
Fixed assets
Investments		112	112
Current assets
Debtors	5	53	687
Creditors: Amounts falling due within one year	6	(650)	(78)
Net current (liabilities)/assets		(597)	609
Net (liabilities)/assets		(485)	721
Capital and reserves
Called up share capital		112	112
Retained earnings		(597)	609
Shareholders' (deficit)/funds		(485)	721

For the financial year ending 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 29 October 2026 and signed on its behalf by:
 

......................................... ST Westcott Director

Grandsire Holdings Limited

Notes to the Unaudited Financial Statements for the year ended 31 March 2026

1	General information

The company is a private company limited by share capital, incorporated in England and Wales..

The address of its registered office is:
First Floor West Wing
Bridge Mills
Stramongate
Kendal
Cumbria
LA9 4UB

These financial statements were authorised for issue by the Board on 29 October 2026.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Group accounts not prepared

The financial statements contain information about Grandsire Holdings 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 as it and its subsidiary undertakings comprise a small group..

Going concern

The financial statements have been prepared on a going concern basis, with management having given due consideration to the company’s ability to continue as a going concern for at least the next twelve months.

The company is a group holding company and is supported by Lakeland Gardens Ltd, the actively trading subsidiary, which has sufficient funds to ensure the company will be able to continue to trade for at least the next twelve months.

Grandsire Holdings Limited

Notes to the Unaudited Financial Statements for the year ended 31 March 2026

Business combinations

Business combinations are accounted for using the purchase method. The consideration for each acquisition is measured at the aggregate of the fair values at acquisition date of assets given, liabilities incurred or assumed, and equity instruments issued by the group in exchange for control of the acquired, plus any costs directly attributable to the business combination. When a business combination agreement provides for an adjustment to the cost of the combination contingent on future events, the group includes the estimated amount of that adjustment in the cost of the combination at the acquisition date if the adjustment is probable and can be measured reliably.

Investments

Investments in equity shares which are publicly traded or where the fair value can be measured reliably are initially measured at fair value, with changes in fair value recognised in profit or loss. Investments in equity shares which are not publicly traded and where fair value cannot be measured reliably are measured at cost less impairment.


Interest income on debt securities, where applicable, is recognised in income using the effective interest method. Dividends on equity securities are recognised in income when receivable.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 0 (2025 - 0).

4	Investments

	2026 £	2025 £
Investments in subsidiaries	112	112

Grandsire Holdings Limited

Notes to the Unaudited Financial Statements for the year ended 31 March 2026