ACCOUNTS - Final Accounts preparation

GRAFTONGATE HOLDINGS LIMITED - Company Information

Caseware UK (AP4) 2021.0.152 2021.0.152 2021-09-302021-09-302022-05-1602020-10-01trueNo description of principal activity0falsetrue 06567647 2020-10-01 2021-09-30 06567647 2019-10-01 2020-09-30 06567647 2021-09-30 06567647 2020-09-30 06567647 c:Director2 2020-10-01 2021-09-30 06567647 d:CurrentFinancialInstruments 2021-09-30 06567647 d:CurrentFinancialInstruments 2020-09-30 06567647 d:CurrentFinancialInstruments d:WithinOneYear 2021-09-30 06567647 d:CurrentFinancialInstruments d:WithinOneYear 2020-09-30 06567647 d:ShareCapital 2021-09-30 06567647 d:ShareCapital 2020-09-30 06567647 d:RetainedEarningsAccumulatedLosses 2021-09-30 06567647 d:RetainedEarningsAccumulatedLosses 2020-09-30 06567647 c:OrdinaryShareClass3 2020-10-01 2021-09-30 06567647 c:OrdinaryShareClass3 2021-09-30 06567647 c:OrdinaryShareClass3 2020-09-30 06567647 c:EntityNoLongerTradingButTradedInPast 2020-10-01 2021-09-30 06567647 c:FRS102 2020-10-01 2021-09-30 06567647 c:AuditExempt-NoAccountantsReport 2020-10-01 2021-09-30 06567647 c:FullAccounts 2020-10-01 2021-09-30 06567647 c:PrivateLimitedCompanyLtd 2020-10-01 2021-09-30 06567647 2 2020-10-01 2021-09-30 06567647 6 2020-10-01 2021-09-30 xbrli:shares iso4217:GBP xbrli:pure

Registered number: 06567647

GRAFTONGATE HOLDINGS LIMITED

UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 30 SEPTEMBER 2021

GRAFTONGATE HOLDINGS LIMITED

REGISTERED NUMBER: 06567647

BALANCE SHEET

AS AT 30 SEPTEMBER 2021

		2021		2020
Note		£		£

Fixed assets
Investments	3		170		170
			170		170
Current assets
Debtors: amounts falling due within one year	4	32,500		32,500
Cash at bank and in hand		578		578
		33,078		33,078
Creditors: amounts falling due within one year	5	(32,548)		(32,548)
Net current assets			530		530
Total assets less current liabilities			700		700

Net assets			700		700

Capital and reserves
Called up share capital	6	1	1
Profit and loss account		699	699
		700	700

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GRAFTONGATE HOLDINGS LIMITED

REGISTERED NUMBER: 06567647

BALANCE SHEET (CONTINUED)

AS AT 30 SEPTEMBER 2021

For the year ended 30 September 2021 the Company was entitled to exemption from audit under section 480 of the Companies Act 2006.

Members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the profit and loss account in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 16 May 2022.

P J Silk

Director

The notes on pages 3 to 5 form part of these financial statements.

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GRAFTONGATE HOLDINGS LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2021

1.	General information

The Company is a private company, limited by shares, incorporated and domiciled in England within the
United Kingdom, registration number 06567647. The Company's registered office is The Old Forge, High
Street, Henley-In-Arden, B95 5AA.
The financial statements are presented in sterling which is the functional currency of the company and the
financial statements are rounded to the nearest £1.

2.Accounting policies

2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

Cash flow
Under Financial Reporting Standard 102, the company is exempt from the requirement to prepare a
cash flow statement on the grounds that it qualifies as a small company.

2.2

Interest income

Interest income is recognised in profit or loss using the effective interest method.

2.3

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.

2.4

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

2.5

Creditors

Short term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

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GRAFTONGATE HOLDINGS LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2021

2.Accounting policies (continued)

2.6

Financial instruments

The Company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in ordinary shares.

Debt instruments (other than those wholly repayable or receivable within one year), including loans and other accounts receivable and payable, are initially measured at present value of the future cash flows and subsequently at amortised cost using the effective interest method. Debt instruments that are payable or receivable within one year, typically trade debtors and creditors, are measured, initially and subsequently, at the undiscounted amount of the cash or other consideration expected to be paid or received. However, if the arrangements of a short-term instrument constitute a financing transaction, like the payment of a trade debt deferred beyond normal business terms or in case of an out-right short-term loan that is not at market rate, the financial asset or liability is measured, initially at the present value of future cash flows discounted at a market rate of interest for a similar debt instrument and subsequently at amortised cost, unless it qualifies as a loan from a director in the case of a small company, or a public benefit entity concessionary loan.

3.	Fixed asset investments

		Investments in subsidiary companies
		£
	Cost or valuation
	At 1 October 2020	170
	At 30 September 2021	170

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GRAFTONGATE HOLDINGS LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2021

Debtors

					2021	2020
					£	£


Other debtors	32,500	32,500
	32,500	32,500

5.	Creditors: Amounts falling due within one year
		2021	2020
		£	£

Amounts owed to group undertakings	32,548	32,548
	32,548	32,548

6.	Share capital
		2021	2020
		£	£

Allotted, called up and fully paid

1 (2020 - 1) Ordinary C share of £1.00	1	1

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