REGISTERED NUMBER: 10092752 (England and Wales)

Grosvenor Gardens Holdings Limited

Abridged Unaudited Financial Statements

for the Year Ended 31 March 2025

Page

Company Information

1

Accountants' Report

2

Statement of Financial Position

3

Notes to the Financial Statements

5

DIRECTOR:

Dr B Tezcan

REGISTERED OFFICE:

2 Grosvenor Gardens

London

SW1W 0DH

REGISTERED NUMBER:

10092752 (England and Wales)

ACCOUNTANTS:

Alton & Co

Chartered Accountants

239-241 Kennington Lane

London

SE11 5QU

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Statement of Financial Position. Readers are cautioned that the Abridged Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Grosvenor Gardens Holdings Limited for the year ended 31 March 2025 which comprise the Abridged Statement of Income and Retained Earnings, Statement of Financial Position and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the director of Grosvenor Gardens Holdings Limited in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Grosvenor Gardens Holdings Limited and state those matters that we have agreed to state to the director of Grosvenor Gardens Holdings Limited in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Grosvenor Gardens Holdings Limited and its director for our work or for this report.

It is your duty to ensure that Grosvenor Gardens Holdings Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Grosvenor Gardens Holdings Limited. You consider that Grosvenor Gardens Holdings Limited 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 financial statements of Grosvenor Gardens Holdings Limited. 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 statutory financial statements.

Alton & Co

Chartered Accountants

239-241 Kennington Lane

London

SE11 5QU

8 October 2025

FIXED ASSETS

Property, plant and equipment

4

985,945

1,215,192

Investments

5

100

100

986,045

1,215,292

CURRENT ASSETS

Debtors

6

2,543,159

1,857,848

Cash at bank and in hand

19,301

48,395

2,562,460

1,906,243

CREDITORS

Amounts falling due within one year

7

284,624

61,022

NET CURRENT ASSETS

2,277,836

1,845,221

TOTAL ASSETS LESS CURRENT LIABILITIES

3,263,881

3,060,513

PROVISIONS FOR LIABILITIES

9

231,355

285,313

NET ASSETS

3,032,526

2,775,200

CAPITAL AND RESERVES

Called up share capital

10

400

400

Retained earnings

11

3,032,126

2,774,800

SHAREHOLDERS' FUNDS

3,032,526

2,775,200

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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.

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

All the members have consented to the preparation of an abridged Statement of Income and Retained Earnings for the year ended 31 March 2025 in accordance with Section 444(2A) of the Companies Act 2006.

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

The financial statements were approved by the director and authorised for issue on 8 October 2025 and were signed by:

Dr B Tezcan - Director

1.	STATUTORY INFORMATION

Grosvenor Gardens Holdings 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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.

Turnover

Revenue is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Turnover is derived from the ordinary trading activities of the business and is recognised when the patients obtain the right to consideration.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Short leasehold

-

straight line over the life of the lease

Plant and machinery

-

25% on reducing balance

Fixtures and fittings

-

20% on reducing balance

Computer equipment

-

20% on cost

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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 statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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 year 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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 14 (2024 - 11 ) .

4.	PROPERTY, PLANT AND EQUIPMENT

Fixtures

Short

Plant and

and

Computer

leasehold

machinery

fittings

equipment

Totals

£

£

£

£

£

COST

At 1 April 2024

4,320

281,040

1,244,663

65,609

1,595,632

Additions

-

3,906

25,643

898

30,447

At 31 March 2025

4,320

284,946

1,270,306

66,507

1,626,079

DEPRECIATION

At 1 April 2024

2,090

112,453

253,102

12,795

380,440

Charge for year

505

43,108

202,912

13,169

259,694

At 31 March 2025

2,595

155,561

456,014

25,964

640,134

NET BOOK VALUE

At 31 March 2025

1,725

129,385

814,292

40,543

985,945

At 31 March 2024

2,230

168,587

991,561

52,814

1,215,192

5.	FIXED ASSET INVESTMENTS

Shares in

group

undertakings

£

COST

At 1 April 2024

and 31 March 2025

100

NET BOOK VALUE

At 31 March 2025

100

At 31 March 2024

100

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

90,044

115,354

Amounts owed by group undertakings

2,452,220

1,665,490

Other debtors

895

77,004

2,543,159

1,857,848

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

16,946

6,065

Trade creditors

4,000

1,226

Taxation and social security

189,366

8,003

Other creditors

74,312

45,728

284,624

61,022

8.	LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:

2025

2024

£

£

Within one year

42,000

42,000

Between one and five years

147,000

168,000

In more than five years

-

21,000

189,000

231,000

9.	PROVISIONS FOR LIABILITIES

2025

2024

£

£

Deferred tax

Accelerated capital allowances

231,355

285,313

Deferred

tax

£

Balance at 1 April 2024

285,313

Credit to Statement of Income and Retained Earnings during year

(53,958

)

Balance at 31 March 2025

231,355

10.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

120

Ordinary

£1

120

120

280

Ordinary A - Non voting

£1

280

280

400

400

11.

RESERVES

Retained

earnings

£

At 1 April 2024

2,774,800

Profit for the year

373,994

Dividends

(116,668

)

At 31 March 2025

3,032,126

12.	RELATED PARTY DISCLOSURES

Included in other creditors are amounts owed to key management personnel of £47,882 (2024: £23,622). No interest is charged on this balance and it is repayable on demand.