Gradience Ltd - Accounts

Gradience Ltd
Contents Page
For the year ended 31 May 2025

Accountants' report	1
Statement of financial position	2
Notes to the financial statements	3

Gradience Ltd Accountants' Report For the year ended 31 May 2025
Report to the directors on the preparation of the unaudited statutory accounts of Gradience Ltd for the year ended 31 May 2025 In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Gradience Ltd for the year ended 31 May 2025 which comprise of the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the companys accounting records and from information and explanations you have given us As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://rulebook.accaglobal.com/ This report is made solely to the Board of Directors of Gradience Ltd, as a body, in accordance with the terms of our engagement letter dated 16 October 2025 Our work has been undertaken solely to prepare for your approval the accounts of Gradience Ltd and state those matters that we have agreed to state to the Board of Directors of Gradience Ltd, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/factsheet163. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Gradience Ltd and its Board of Directors as a body for our work or for this report. It is your duty to ensure that Gradience 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 of Gradience Ltd. You consider that Gradience 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 Gradience 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 statutory accounts. .................................................... JGTAX LLP 30 Churchill Place Canary Wharf London E14 5RE 16 October 2025 1

Gradience Ltd
Accountants' Report
For the year ended 31 May 2025

Report to the directors on the preparation of the unaudited statutory accounts of Gradience Ltd for the year ended 31 May 2025
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Gradience Ltd for the year ended 31 May 2025 which comprise of the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the companys accounting records and from information and explanations you have given us
As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at
http://rulebook.accaglobal.com/
This report is made solely to the Board of Directors of Gradience Ltd, as a body, in accordance with the terms of our engagement letter dated 16 October 2025 Our work has been undertaken solely to prepare for your approval the accounts of Gradience Ltd and state those matters that we have agreed to state to the Board of Directors of Gradience Ltd, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/factsheet163. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Gradience Ltd and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that Gradience 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 of Gradience Ltd. You consider that Gradience 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 Gradience 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 statutory accounts.

....................................................
JGTAX LLP
30 Churchill Place
Canary Wharf
London
E14 5RE
16 October 2025

1

Gradience Ltd
Statement of Financial Position
As at 31 May 2025

	Notes	2025 £	2024 £
Current assets
Debtors: amounts falling due within one year		6,079	9
Cash at bank and in hand		24,461	19,231
		30,540	19,240
Creditors: amount falling due within one year		(4,008)	(1,256)
Net current assets		26,532	17,984

Total assets less current liabilities		26,532	17,984
Net assets		26,532	17,984

Capital and reserves
Called up share capital	3	29,836	29,836
Profit and loss account		(3,304)	(11,852)
Shareholders' funds		26,532	17,984

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

Director's 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.
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 16 October 2025 and were signed by:

-------------------------------
Jinglei Xiao
Director

2

Gradience Ltd
Notes to the Abridged Financial Statements
For the year ended 31 May 2025

General Information

Gradience Ltd is a private company, limited by shares, registered in England and Wales, registration number 07623158, registration address 43 Millards Close, Cranfield, Bedfordshire, MK43 0HL.

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.

Foreign currencies

Monetary assets and liabilities denominated in foreign currencies are translated into sterling at the rate of exchange ruling at the statement of financial position date. Transactions in foreign currencies are recorded at the rate ruling at the date of the transaction. All foreign exchange differences are included to the income statement.

2.	Average number of employees Average number of employees during the year was 2 (2024 : 0).

3.

Share Capital

Authorised
1,400,000 Class A shares of £0.021311 each

Allotted, called up and fully paid	2025 £		2024 £
1,400,000 Class A shares of £0.021311 each	29,836		29,836
	29,836		29,836

4.	Director’s loan

Loan to Director

Loan of £15,000 to director has been repaid within 9 months for the year end.

3

Registered Number: 07623158
England and Wales
GRADIENCE LTD

Abridged Accounts

Period of accounts Start date: 01 June 2024 End date: 31 May 2025