15 March 2024 v2025.69.1 limited_company_frs_102_section_1a_v1_1_3 companies_house Software false true true true No description of principal activity 0 false true xbrli:pure xbrli:shares iso4217:GBP 15564343 2024-03-15 2025-03-31 15564343 2025-03-31 15564343 core:WithinOneYear 2025-03-31 15564343 core:ShareCapital 2025-03-31 15564343 core:RetainedEarningsAccumulatedLosses 2025-03-31 15564343 bus:Director1 2024-03-15 2025-03-31 15564343 bus:RegisteredOffice 2024-03-15 2025-03-31 15564343 1 2024-03-15 2025-03-31 15564343 countries:EnglandWales 2024-03-15 2025-03-31 15564343 bus:AuditExemptWithAccountantsReport 2024-03-15 2025-03-31 15564343 bus:PrivateLimitedCompanyLtd 2024-03-15 2025-03-31 15564343 bus:SmallEntities 2024-03-15 2025-03-31 15564343 bus:FullAccounts 2024-03-15 2025-03-31
Company registration number:
15564343
GROYO.CO LTD
Unaudited Filleted Financial Statements for the period ended
31 March 2025
GROYO.CO LTD
Chartered accountant's report to the board of directors on the preparation of the unaudited statutory financial statements of GROYO.CO LTD
Period ended
31 March 2025
In order to assist you to fulfil your duties under the Companies Act 2006, I have prepared for your approval the
financial statements
of
GROYO.CO LTD
for the period ended
31 March 2025
which comprise the income statement, statement of financial position, statement of changes in equity and related notes from the company’s accounting records and from information and explanations you have given me.
As a practising member of the Institute of Chartered Accountants in England and Wales (ICAEW), I am subject to its ethical and other professional requirements which are detailed at icaew.com/​regulations.
This report is made solely to the Board of Directors of
GROYO.CO LTD
, as a body. My work has been undertaken solely to prepare for your approval the
financial statements
of
GROYO.CO LTD
and state those matters that I have agreed to state to the Board of Directors of
GROYO.CO LTD
, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than
GROYO.CO LTD
and its Board of Directors, as a body, for my work or for this report.
It is your duty to ensure that
GROYO.CO LTD
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 loss of
GROYO.CO LTD
. You consider that
GROYO.CO LTD
is exempt from the statutory audit requirement for the period.
I have not been instructed to carry out an audit or a review of the financial statements of GROYO.CO LTD. For this reason, I have not verified the accuracy or completeness of the accounting records or information and explanations you have given to me and I do not, therefore, express any opinion on the statutory financial statements.
Linked Accounting
13 North Parade
Horsham
RH12 2BT
United Kingdom
Date:
25 October 2025
GROYO.CO LTD
Statement of Financial Position
31 March 2025

|  | 31 Mar 2025
--- | --- | ---
| Note | £
Current assets |  |  |
Cash at bank and in hand |  | 1 |
Creditors: amounts falling due within one year | 5 | (260 | )
Net current liabilities |  | (259 | )
Total assets less current liabilities |  | (259 | )
Capital and reserves |  |  |
Called up share capital |  | 100 |
Profit and loss account |  | (359 | )
Shareholders deficit |  | (259 | )

For the period ending
31 March 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 financial statements for the period in question in accordance with section 476;
- The director acknowledges their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.

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.
These
financial statements
were approved by the board of directors and authorised for issue on
25 October 2025
, and are signed on behalf of the board by:

L De Klerk
Director

Company registration number:
15564343
GROYO.CO LTD
Notes to the Financial Statements
Period ended
31 March 2025

## 1 General information

The company is a private company limited by shares and is registered in England and Wales. The address of the registered office is
14 Crown Lane
,
Theale
,
Reading
,
RG7 5BQ
, England.

## 2 Statement of compliance

These
financial statements
have been prepared in compliance with FRS 102 Section 1A, 'The Financial Reporting Standard applicable to the UK and Republic of Ireland'.

## 3 Accounting policies

## Basis of preparation

The
financial statements
have been prepared on the historical cost basis, as modified by the revaluation of certain assets.
The
financial statements
are prepared in sterling, which is the functional currency of the company.

## Going concern

The directors have assessed the company’s ability to continue as a going concern and have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Accordingly, the financial statements have been prepared on a going concern basis. In making this assessment, the directors have considered the company’s budgets, cash flow forecasts, and available financing facilities. Based on this review, the directors do not believe there are any material uncertainties that may cast significant doubt on the company’s ability to continue as a going concern for at least twelve months from the date of approval of these financial statements.

## Turnover

Turnover is measured at the fair value of the consideration received or receivable for goods supplied, net of discounts and Value Added Tax.
Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer, usually on despatch of the goods; the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

## Financial instruments

A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument.
Basic financial instruments are initially recognised at the transaction price and are subsequently measured as follows: Debt instruments are subsequently measured at amortised cost and commitments to receive a loan and to make a loan to another entity are subsequently measured at amortised cost. Where investments in non-convertible preference shares and non-puttable ordinary shares or preference shares are publicly traded or their fair value can otherwise be measured reliably, the investment is subsequently measured at fair value with changes in fair value recognised in profit or loss. All other such investments are subsequently measured at cost less impairment.
All other financial instruments, including derivatives, are initially recognised at fair value, which is normally the transaction price and are subsequently measured at fair value, with any changes recognised in profit or loss.
Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately.
All equity instruments regardless of significance, and other financial assets that are individually significant, are assessed individually for impairment. Other financial assets or either assessed individually or grouped on the basis of similar credit risk characteristics.
Any reversals of impairment are recognised in profit or loss immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised.

## 4 Average number of employees

The average number of persons employed by the company during the period was nil.

## 5 Creditors: amounts falling due within one year

| 31 Mar 2025
--- | ---
| £
Other creditors | 260 |

## 6 Share capital

The company was incorporated with an issued share capital of 100 ordinary shares of £1 each, issued at par and fully paid.