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Registered number: 13403024






 



GRAVIS AD HOLDINGS LTD

UNAUDITED
FINANCIAL STATEMENTS

FOR THE YEAR ENDED
31 MARCH 2024
 

















 
Gravis AD Holdings Ltd
 

COMPANY INFORMATION


Directors
Mrs S J Johnston (resigned 8 December 2023)
Mr R A J Wright (resigned 8 December 2023)
Mr N S Parker 
Mr P W Kent 
Ms A L Bath (appointed 8 December 2023)
Ms C Marlow (appointed 8 December 2023)




Registered number
13403024



Registered office
24 Savile Row

London

England

W1S 2ES




Accountants
Wellden Turnbull Limited
Chartered Accountants

Albany House

Claremont Lane

Esher

Surrey

KT10 9FQ





 
Gravis AD Holdings Ltd
 

CONTENTS



Page
Balance Sheet
 
 
1
Notes to the Financial Statements
 
 
2 - 4


 
Gravis AD Holdings Ltd
REGISTERED NUMBER: 13403024

BALANCE SHEET
AS AT 31 MARCH 2024

2024
2023
Note
£
£

Fixed assets
  

Investments
 5 
3
3

Current assets
  

Debtors: amounts falling due within one year
 6 
1
1

Current liabilities
  

Creditors: amounts falling due within one year
 7 
(1,053)
(1,053)

Net current liabilities
  
 
 
(1,052)
 
 
(1,052)

Total assets less current liabilities
  
(1,049)
(1,049)

  

Net liabilities
  
(1,049)
(1,049)


Capital and reserves
  

Called up share capital 
 8 
1
1

Profit and loss account
 9 
(1,050)
(1,050)

  
(1,049)
(1,049)


For the year ended 31 March 2024 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 statement of income and retained earnings 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 by: 




Ms C Marlow
Director

Date: 20 February 2025

The notes on pages 2 to 4 form part of these financial statements.

Page 1

 
Gravis AD Holdings Ltd
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

1.


General information

Gravis AD Holdings Ltd is a private company, limited by shares and incorporated in England and Wales, registration number 13403024. The registered office is 24 Savile Row, London, W1S 2ES.

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 FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

These financial statements are presented in sterling, which is the functional currency of the Company and rounded to the nearest £.

  
2.2

Compliance with accounting standards

The financial statements have been prepared using FRS102, The Financial Reporting Standard applicable in the UK and the Republic of Ireland, including the disclosure and presentation requirements of Section 1A, applicable to small companies. There were no material departures from that standard.

 
2.3

Exemption from preparing consolidated financial statements

The Company is a parent company that is also a subsidiary included in the consolidated financial statements of a larger group by a parent undertaking established under the law of any part of the United Kingdom and is therefore exempt from the requirement to prepare consolidated financial statements under section 400 of the Companies Act 2006.

 
2.4

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.

 
2.5

Debtors

Short-term debtors are measured at transaction price, less any impairment.

 
2.6

Creditors

Short-term creditors are measured at the transaction price.

 
2.7

Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income.


Page 2

 
Gravis AD Holdings Ltd
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

3.


Judgements in applying accounting policies and key sources of estimation uncertainty

In preparing these financial statements, management is required to make judgements, estimates and assumptions which affect expected reported income, expenses, assets and liabilities and disclosure of contingent assets and liabilities. Use of available information and application of judgement are inherent in the formation of estimates, together with past experience and expectations of future events that are believed to be reasonable under the circumstances. Actual results in the future could differ from such estimates.
Management do not consider the Company to have any key sources of estimation uncertainty nor any significant judgements or assumptions in preparing these financial statements.


4.


Employees

The Company has no employees other than the Directors, who did not receive any remuneration (2023 -£NIL).


5.


Fixed asset investments





Investment in subsidiary

£



Cost or valuation


At 1 April 2023
3



At 31 March 2024
3





6.


Debtors

2024
2023
£
£


Called up share capital not paid
1
1



7.


Creditors: Amounts falling due within one year

2024
2023
£
£

Other creditors
3
3

Accruals and deferred income
1,050
1,050

1,053
1,053


Page 3

 
Gravis AD Holdings Ltd
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

8.


Share capital

2024
2023
£
£
Allotted, called up and fully paid



1 (2023 - 1) Ordinary share of £1.00
1
1



9.


Reserves

Profit and loss account

The profit and loss account represents cumulative profits and losses net of any adjustments.


10.


Related party transactions

The Company is exempt under the terms of Financial Reporting Standard 102 (FRS 102) paragraph 33.1A, from disclosing related party transactions with other group companies, on the grounds that the Company is wholly owned within the Group.


11.


Controlling party

The Company's immediate and ultimate parent company is GCP Intermediary Holdings Limited, a company incorporated in England and Wales.
The smallest and largest group of undertakings into which the results of the Company are consolidated is headed by GCP Intermediary Holdings Limited.
The registered office address of GCP Intermediary Holdings Limited is 24 Savile Row, London, W1S 2ES. The consolidated financial statements are available from the registered office address and Companies House.


Page 4