2024-04-01 2025-03-31 false Capium Accounts Production 1.1 08964617 2024-04-01 2025-03-31 08964617 bus:AbridgedAccounts 2024-04-01 2025-03-31 08964617 bus:FRS102 2024-04-01 2025-03-31 08964617 bus:AuditExemptWithAccountantsReport 2024-04-01 2025-03-31 08964617 bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 08964617 bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 08964617 2024-04-01 2025-03-31 08964617 2025-03-31 08964617 bus:RegisteredOffice 2024-04-01 2025-03-31 08964617 core:WithinOneYear 2025-03-31 08964617 core:AfterOneYear 2025-03-31 08964617 1 2024-04-01 2025-03-31 08964617 bus:Director1 2024-04-01 2025-03-31 08964617 bus:Director1 2025-03-31 08964617 bus:Director1 2023-04-01 2024-03-31 08964617 2023-04-01 08964617 bus:LeadAgentIfApplicable 2024-04-01 2025-03-31 08964617 2023-04-01 2024-03-31 08964617 2024-03-31 08964617 core:WithinOneYear 2024-03-31 08964617 core:AfterOneYear 2024-03-31 08964617 bus:EntityAccountantsOrAuditors 2023-04-01 2024-03-31 08964617 core:ComputerEquipment 2024-04-01 2025-03-31 08964617 core:ComputerEquipment 2025-03-31 08964617 core:ComputerEquipment 2024-03-31 08964617 core:LeasedAssetsHeldAsLessee core:PlantMachinery 2025-03-31 08964617 core:LeasedAssetsHeldAsLessee core:PlantMachinery 2024-03-31 08964617 core:CostValuation core:Non-currentFinancialInstruments 2025-03-31 08964617 core:CostValuation core:Non-currentFinancialInstruments 2024-03-31 08964617 core:AdditionsToInvestments core:Non-currentFinancialInstruments 2025-03-31 08964617 core:DisposalsDecreaseInInvestments core:Non-currentFinancialInstruments 2025-03-31 08964617 core:RevaluationsIncreaseDecreaseInInvestments core:Non-currentFinancialInstruments 2025-03-31 08964617 core:Non-currentFinancialInstruments 2025-03-31 08964617 core:Non-currentFinancialInstruments 2024-03-31 08964617 core:ShareCapital 2025-03-31 08964617 core:ShareCapital 2024-03-31 08964617 core:RetainedEarningsAccumulatedLosses 2025-03-31 08964617 core:RetainedEarningsAccumulatedLosses 2024-03-31 08964617 dpl:Item1 2024-04-01 08964617 dpl:Item1 2025-03-31 08964617 dpl:Item1 2023-04-01 08964617 dpl:Item1 2024-03-31 iso4217:GBP xbrli:shares xbrli:pure
Registered Number: 08964617
England and Wales

 

 

 

GRAYS ARCHITECTURE LTD



Abridged Accounts
 


Period of accounts

Start date: 01 April 2024

End date: 31 March 2025
 
 
Notes
 
2025
£
  2024
£
Fixed assets      
Tangible fixed assets 3 2,718    9,778 
2,718    9,778 
Current assets      
Debtors 10,560    21,277 
Cash at bank and in hand 110,624    148,054 
121,184    169,331 
Creditors: amount falling due within one year (18,031)   (22,716)
Net current assets 103,153    146,615 
 
Total assets less current liabilities 105,871    156,393 
Creditors: amount falling due after more than one year 2   
Net assets 105,873    156,393 
 

Capital and reserves
     
Called up share capital 100    100 
Profit and loss account 105,773    156,293 
Shareholders' funds 105,873    156,393 
 


For the year ended 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 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. In accordance with Section 444 of the Companies Act 2006, the income statement has not been delivered to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).
The financial statements were approved by the director on 24 June 2025 and were signed by:


-------------------------------
Matthew Gray
Director
1
General Information
Grays Architecture Ltd is a private company, limited by shares, registered in England and Wales, registration number 08964617, registration address The Counting House, 4A Moss Lane, Swinton, Manchester, M27 9SA. The trading address of the company is 16 Astley Brook Close, Astley, Manchester, M29 7SS.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
Basis of preparation
The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.
The financial statements are prepared in sterling which is the functional currency of the company.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Computer Equipment 15% Reducing Balance
2.

Average number of employees

Average number of employees during the year was 4 (2024 : 4).
3.

Tangible fixed assets

Cost or valuation Computer Equipment   Total
  £   £
At 01 April 2024 33,796    33,796 
Additions 166    166 
Disposals (27,867)   (27,867)
At 31 March 2025 6,095    6,095 
Depreciation
At 01 April 2024 24,018    24,018 
Charge for year 479    479 
On disposals (21,120)   (21,120)
At 31 March 2025 3,377    3,377 
Net book values
Closing balance as at 31 March 2025 2,718    2,718 
Opening balance as at 01 April 2024 9,778    9,778 


2