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Company Registration No. 06438860 (England and Wales)
GRAYUS LTD Unaudited accounts for the year ended 31 July 2023
GRAYUS LTD Unaudited accounts Contents
Page
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GRAYUS LTD Company Information for the year ended 31 July 2023
Director
Y Miskeen
Company Number
06438860 (England and Wales)
Registered Office
32 ISABEL GATE CHESHUNT WALTHAM CROSS HERTFORDSHIRE EN8 0XL
Accountants
ACEG ASSOCIATES LTD 271 PORTERS AVENUE DAGENHAM ESSEX RM9 4LX
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GRAYUS LTD Statement of financial position as at 31 July 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Tangible assets
118,296 
51,804 
Current assets
Cash at bank and in hand
534 
351 
Creditors: amounts falling due within one year
- 
(241)
Net current assets
534 
110 
Total assets less current liabilities
118,830 
51,914 
Creditors: amounts falling due after more than one year
(114,916)
(50,061)
Net assets
3,914 
1,853 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
3,814 
1,753 
Shareholders' funds
3,914 
1,853 
For the year ending 31 July 2023 the company was entitled to exemption from audit 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 director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered 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 profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 5 April 2024 and were signed on its behalf by
Y Miskeen Director Company Registration No. 06438860
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GRAYUS LTD Notes to the Accounts for the year ended 31 July 2023
1
Statutory information
GRAYUS LTD is a private company, limited by shares, registered in England and Wales, registration number 06438860. The registered office is 32 ISABEL GATE, CHESHUNT, WALTHAM CROSS, HERTFORDSHIRE, EN8 0XL.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
4
Tangible fixed assets
Motor vehicles 
£ 
Cost or valuation
At cost 
At 1 August 2022
117,070 
Additions
84,263 
Disposals
(24,077)
At 31 July 2023
177,256 
Depreciation
At 1 August 2022
65,266 
Charge for the year
8,387 
On disposals
(14,693)
At 31 July 2023
58,960 
Net book value
At 31 July 2023
118,296 
At 31 July 2022
51,804 
5
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
Taxes and social security
- 
241 
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GRAYUS LTD Notes to the Accounts for the year ended 31 July 2023
6
Creditors: amounts falling due after more than one year
2023 
2022 
£ 
£ 
Loans from directors
114,916 
50,061 
7
Average number of employees
During the year the average number of employees was 0 (2022: 0).
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