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Registration number: 6361998

GRD Investments Ltd
Unaudited Filleted Financial Statements
for the Year Ended 28 February 2025

GRD Investments Ltd

Contents

Balance Sheet | 1 to 2
Notes to the Unaudited Financial Statements | 3 to 5

GRD Investments Ltd

(Registration number: 6361998)
Balance Sheet as at 28 February 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Investments | 4 | 900,250 | 900,250
Current assets |  |  |
Debtors | 5 | 151 | 151
Creditors: Amounts falling due within one year | 6 | (20) | (20)
Net current assets |  | 131 | 131
Total assets less current liabilities |  | 900,381 | 900,381
Creditors: Amounts falling due after more than one year | 6 | (25,990) | (25,990)
Net assets |  | 874,391 | 874,391
Capital and reserves |  |  |
Called up share capital | 7 | 131 | 131
Capital redemption reserve |  | 69 | 69
Retained earnings |  | 874,191 | 874,191
Shareholders' funds |  | 874,391 | 874,391

GRD Investments Ltd

(Registration number: 6361998)
Balance Sheet as at 28 February 2025

For the financial year ending 28 February 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

• | The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
• | The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within part 15 of the Companies Act 2006.
These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 13 October 2025 and signed on its behalf by:

......................................... G R Dinnage Director

GRD Investments Ltd

Notes to the Unaudited Financial Statements for the Year Ended 28 February 2025

1 | General information

The company is a private company limited by share capital, incorporated in England.

The address of its registered office is:
Pony Road
Horspath Road Industrial Estate
Cowley
Oxford
OX4 2SE

These financial statements were authorised for issue by the Board on 13 October 2025.

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Going concern

The financial statements have been prepared on a going concern basis.

Business combinations

Business combinations are accounted for using the purchase method. The consideration for each acquisition is measured at the aggregate of the fair values at acquisition date of assets given, liabilities incurred or assumed, and equity instruments issued by the group in exchange for control of the acquired, plus any costs directly attributable to the business combination. When a business combination agreement provides for an adjustment to the cost of the combination contingent on future events, the group includes the estimated amount of that adjustment in the cost of the combination at the acquisition date if the adjustment is probable and can be measured reliably.

Investments

Fixed asset investments are measured initially at cost, and subsequently stated at cost less any accumulated impairment losses. A review for indicators of impairment is taken annually with the recoverable amount estimated where such indicators exist. Where the carrying amount exceeds the recoverable amount, the asset is impaired accordingly.

GRD Investments Ltd

Notes to the Unaudited Financial Statements for the Year Ended 28 February 2025

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.
Trade debtors are recognised initially at the transaction price. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities. Trade creditors are recognised initially at the transaction price.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

3 | Staff numbers

The average number of persons employed by the company (including directors) during the year, was 0 (2024 - 0).

4 | Investments

| 2025 £ | 2024 £
Investments in subsidiaries | 900,250 | 900,250

Subsidiaries | £
Cost or valuation
At 1 March 2024 | 900,250
Carrying amount
At 28 February 2025 | 900,250
At 29 February 2024 | 900,250

GRD Investments Ltd

Notes to the Unaudited Financial Statements for the Year Ended 28 February 2025

5 | Debtors

| 2025 £ | 2024 £
Other debtors | 151 | 151
| 151 | 151

6 | Creditors

Creditors: amounts falling due within one year

| 2025 £ | 2024 £
Due within one year |  |
Other creditors | 20 | 20

Creditors: amounts falling due after more than one year

| 2025 £ | 2024 £
Due after one year |  |
Other financial liabilities | 25,990 | 25,990

7 | Share capital

Allotted, called up and fully paid shares

| 2025 | 2024
| No. | £ | No. | £
Ordinary Shares of £1 each | 131 | 131 | 131 | 131