IRIS Accounts Production v23.2.0.158 14382656 Board of Directors Board of Directors Board of Directors Board of Directors 28.9.22 31.3.23 31.3.23 false true false false true false Ordinary 10.00000 10.00000 iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh143826562022-09-27143826562023-03-31143826562022-09-282023-03-31143826562022-09-2714382656ns10:Originalns15:EnglandWales2022-09-282023-03-3114382656ns14:PoundSterlingns10:Original2022-09-282023-03-3114382656ns10:Originalns10:Director12022-09-282023-03-3114382656ns10:Original2022-09-282023-03-3114382656ns10:Originalns10:Director22022-09-282023-03-3114382656ns10:Originalns10:Director32022-09-282023-03-3114382656ns10:Originalns10:Director42022-09-282023-03-3114382656ns10:Original2023-03-3114382656ns10:Originalns10:PrivateLimitedCompanyLtd2022-09-282023-03-3114382656ns10:Originalns10:SmallEntities2022-09-282023-03-3114382656ns10:Originalns10:AuditExempt-NoAccountantsReport2022-09-282023-03-3114382656ns10:Originalns10:SmallCompaniesRegimeForDirectorsReport2022-09-282023-03-3114382656ns10:SmallCompaniesRegimeForAccountsns10:Original2022-09-282023-03-3114382656ns10:Originalns10:FullAccounts2022-09-282023-03-3114382656ns10:Originalns10:OrdinaryShareClass12022-09-282023-03-3114382656ns10:Originalns10:OrdinaryShareClass112022-09-282023-03-3114382656ns10:Originalns10:RegisteredOffice2022-09-282023-03-3114382656ns10:Originalns5:CurrentFinancialInstruments2023-03-3114382656ns5:ShareCapitalns10:Original2023-03-3114382656ns10:Originalns5:FurtherSpecificReserve3ComponentTotalEquity2023-03-3114382656ns10:Originalns5:RetainedEarningsAccumulatedLosses2023-03-3114382656ns10:Originalns5:AdditionsToInvestments2023-03-3114382656ns10:Originalns5:DisposalsRepaymentsInvestments2023-03-3114382656ns10:Originalns5:RevaluationsIncreaseDecreaseInInvestments2023-03-3114382656ns10:Originalns5:CostValuation2023-03-3114382656ns10:Originalns5:DeferredTaxation2022-09-282023-03-3114382656ns10:Originalns5:DeferredTaxation2023-03-3114382656ns10:Originalns10:OrdinaryShareClass12023-03-31
REGISTERED NUMBER: 14382656 (England and Wales)


















UNAUDITED FINANCIAL STATEMENTS

FOR THE PERIOD

28TH SEPTEMBER 2022 TO 31ST MARCH 2023

FOR

GREGANI LIMITED

GREGANI LIMITED (REGISTERED NUMBER: 14382656)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE PERIOD 28TH SEPTEMBER 2022 TO 31ST MARCH 2023




Page

Company Information 1

Balance Sheet 2 to 3

Notes to the Financial Statements 4 to 5


GREGANI LIMITED

COMPANY INFORMATION
FOR THE PERIOD 28TH SEPTEMBER 2022 TO 31ST MARCH 2023







DIRECTORS: Mr K G Vartoukian
Mrs L H Hovsepian
Mrs R A Vartoukian
Dr S R Vartoukian





REGISTERED OFFICE: 167-169 Great Portland Street
5th Floor
London
W1W 5PF





REGISTERED NUMBER: 14382656 (England and Wales)





ACCOUNTANTS: Allens Accountants Limited
Chartered Accountants
123 Wellington Road South
Stockport
Cheshire
SK1 3TH

GREGANI LIMITED (REGISTERED NUMBER: 14382656)

BALANCE SHEET
31ST MARCH 2023

Notes £    £   
FIXED ASSETS
Investments 4 1,167,201

CURRENT ASSETS
Cash at bank 121,532

CREDITORS
Amounts falling due within one year 5 1,197,660
NET CURRENT LIABILITIES (1,076,128 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

91,073

PROVISIONS FOR LIABILITIES 6 21,272
NET ASSETS 69,801

CAPITAL AND RESERVES
Called up share capital 7 100
Fair value reserve 66,341
Retained earnings 3,360
SHAREHOLDERS' FUNDS 69,801

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 31st March 2023.

The members have not required the company to obtain an audit of its financial statements for the period ended 31st March 2023 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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.

GREGANI LIMITED (REGISTERED NUMBER: 14382656)

BALANCE SHEET - continued
31ST MARCH 2023


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

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 6th March 2024 and were signed on its behalf by:




Mr K G Vartoukian - Director Mrs L H Hovsepian - Director




Mrs R A Vartoukian - Director Dr S R Vartoukian - Director


GREGANI LIMITED (REGISTERED NUMBER: 14382656)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD 28TH SEPTEMBER 2022 TO 31ST MARCH 2023

1. STATUTORY INFORMATION

Gregani 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 as modified by the revaluation of certain assets.

Taxation
Taxation for the period comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the period end and that are expected to apply to the reversal of the timing difference.

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the period was 4 .

4. FIXED ASSET INVESTMENTS
Other
investments
£   
COST OR VALUATION
Additions 1,079,738
Disposals (150 )
Revaluations 87,613
At 31st March 2023 1,167,201
NET BOOK VALUE
At 31st March 2023 1,167,201

Fixed asset investments are valued at quoted market price where available. Otherwise they are valued at fair value by the directors.

GREGANI LIMITED (REGISTERED NUMBER: 14382656)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE PERIOD 28TH SEPTEMBER 2022 TO 31ST MARCH 2023

5. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
£   
Other creditors 1,197,660

6. PROVISIONS FOR LIABILITIES
£   
Deferred tax 21,272

Deferred
tax
£   
Charge to Income Statement during period 21,272
Balance at 31st March 2023 21,272

7. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal
value: £   
1,000 Ordinary 10p 100

1,000 Ordinary shares of 10p each were allotted and fully paid for cash at par during the period.