GREYFRIARS BEDS LTD

	Page
Accountant's Report	1
Balance Sheet	2—3
Notes to the Financial Statements	4—6

Report to the director on the preparation of the unaudited statutory accounts of GREYFRIARS BEDS LTD for the year ended 31 July 2025

To assist you to fulfil your duties under the Companies Act 2006, I have prepared for your approval the accounts of GREYFRIARS BEDS LTD which comprise the Profit and Loss Account, the Balance Sheet and the related notes, from the company’s accounting records and from information and explanations you have given us.

As a practising member of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/en/member/professional-standards/rules-standards/acca-rulebook.html.

This report is made to the director of GREYFRIARS BEDS LTD , as a body, in accordance with the terms of our engagement letter dated . Our work has been undertaken solely to prepare for your approval the accounts of GREYFRIARS BEDS LTD and state those matters that we have agreed to state to the director of GREYFRIARS BEDS LTD , as a body, in this report in accordance with the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than GREYFRIARS BEDS LTD and its director as a body for our work or for this report.

It is your duty to ensure that GREYFRIARS BEDS LTD has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of GREYFRIARS BEDS LTD . You consider that GREYFRIARS BEDS LTD is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the accounts of GREYFRIARS BEDS LTD . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.

Signed

11th September 2025

The Curtis Partnership

1 Tape Street

Cheadle

Stoke On Trent

Staffordshire

ST10 1BB

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GREYFRIARS BEDS LTD

Balance Sheet

As At 31 July 2025

Balance Sheet

Registered number: 05847880

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		3		5

			3		5
CURRENT ASSETS
Debtors	5	7,933		12,733
Cash at bank and in hand		986		1,272

		8,919		14,005
Creditors: Amounts Falling Due Within One Year	6	(23,948 )		(23,801 )

NET CURRENT ASSETS (LIABILITIES)			(15,029 )		(9,796 )

TOTAL ASSETS LESS CURRENT LIABILITIES			(15,026 )		(9,791 )

Creditors: Amounts Falling Due After More Than One Year	7		-		(3,334 )

NET LIABILITIES			(15,026 )		(13,125 )

CAPITAL AND RESERVES
Called up share capital	8		1		1
Profit and Loss Account			(15,027 )		(13,126 )

SHAREHOLDERS' FUNDS			(15,026)		(13,125)

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GREYFRIARS BEDS LTD

Balance Sheet (continued)

As At 31 July 2025

For the year ending 31 July 2025 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.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr Charles Roberts

Director

11th September 2025

The notes on pages 4 to 6 form part of these financial statements.

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GREYFRIARS BEDS LTD

Notes to the Financial Statements

For The Year Ended 31 July 2025

Notes to the Financial Statements

1. General Information

GREYFRIARS BEDS LTD is a private company, limited by shares, incorporated in England & Wales, registered number 05847880 . The registered office is 1 Tape Street, Cheadle, Stoke On Trent, Staffordshire, ST10 1BB.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Going Concern Disclosure

The directors believe that the going concern basis is not appropriate as the company has no realistic alternative but to cease trading. The company has sold all of its stock and assets and is awaiting payment of final debts in order to repay the bounce back loan before being closed down.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Computer Equipment

33% Straight line basis

2.4. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.

3. Average Number of Employees

Average number of employees, including directors, during the year was: NIL (2024: NIL)

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GREYFRIARS BEDS LTD

Notes to the Financial Statements (continued)

For The Year Ended 31 July 2025

4. Tangible Assets

	Computer Equipment
	£
Cost
As at 1 August 2024	341

As at 31 July 2025	341

Depreciation
As at 1 August 2024	336
Provided during the period	2

As at 31 July 2025	338

Net Book Value
As at 31 July 2025	3

As at 1 August 2024	5

5. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	7,933	12,733

6. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	-	(1 )
Bank loans and overdrafts	3,334	4,000
VAT	1,522	2,322
Accruals and deferred income	1,038	1,038
Director's loan account	18,054	16,442

	23,948	23,801

7. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Bank loans	-	3,334

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GREYFRIARS BEDS LTD

Notes to the Financial Statements (continued)

For The Year Ended 31 July 2025

8. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	1	1

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