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Registration number: 10271476

Grammi Limited
Annual Report and Unaudited Financial Statements
for the Year Ended 31 July 2025

Grammi Limited

Contents

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

Grammi Limited

(Registration number: 10271476)
Balance Sheet as at 31 July 2025

| Note | 2025 £ | 2024 £
Current assets |  |  |
Debtors | 4 | 3,800 | 2,470
Cash at bank and in hand |  | 45,209 | 30,775
|  | 49,009 | 33,245
Creditors: Amounts falling due within one year | 5 | (7,297) | (4,343)
Net assets |  | 41,712 | 28,902
Capital and reserves |  |  |
Called up share capital |  | 100 | 100
Retained earnings |  | 41,612 | 28,802
Shareholders' funds |  | 41,712 | 28,902

For the financial 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.

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 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 14 October 2025 and signed on its behalf by:

......................................... G N Ingram Director

Grammi Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 July 2025

1 | General information

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

The address of its registered office is:
7a King Street
Frome
Somerset
BA11 1BH

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.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the provision of services in the ordinary course of the company’s activities. Turnover is shown net of rebates and discounts.

Tax

The tax expense for the period comprises current tax, and is recognised in profit or loss.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date.

Trade debtors

Trade debtors are amounts due from customers for services performed in the ordinary course of business, and are recognised initially at the transaction price.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

3 | Staff numbers

The average number of persons employed by the company (including directors) during the year, was 2 (2024 - 2).

Grammi Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 July 2025

4 | Debtors

| 2025 £ | 2024 £
Trade debtors | 3,800 | 2,470
| 3,800 | 2,470

5 | Creditors

Amounts falling due within one year

| 2025 £ | 2024 £
Due within one year |  |
Taxation and social security | 4,870 | 2,005
Accruals and deferred income | 1,600 | 1,527
Other creditors | 827 | 811
| 7,297 | 4,343