Robyn Gray Equestrian Limited 14603186 false 2024-02-01 2025-03-31 2025-03-31 The principal activity of the company is raising of horses and other equines. Digita Accounts Production Advanced 6.30.9574.0 true true 14603186 2024-02-01 2025-03-31 14603186 2025-03-31 14603186 bus:OrdinaryShareClass1 2025-03-31 14603186 core:CurrentFinancialInstruments 2025-03-31 14603186 core:CurrentFinancialInstruments core:WithinOneYear 2025-03-31 14603186 bus:SmallEntities 2024-02-01 2025-03-31 14603186 bus:AuditExemptWithAccountantsReport 2024-02-01 2025-03-31 14603186 bus:FilletedAccounts 2024-02-01 2025-03-31 14603186 bus:SmallCompaniesRegimeForAccounts 2024-02-01 2025-03-31 14603186 bus:RegisteredOffice 2024-02-01 2025-03-31 14603186 bus:Director2 2024-02-01 2025-03-31 14603186 bus:OrdinaryShareClass1 2024-02-01 2025-03-31 14603186 bus:PrivateLimitedCompanyLtd 2024-02-01 2025-03-31 14603186 bus:Agent1 2024-02-01 2025-03-31 14603186 countries:EnglandWales 2024-02-01 2025-03-31 14603186 2023-01-19 2024-01-31 14603186 2024-01-31 14603186 bus:OrdinaryShareClass1 2024-01-31 14603186 core:CurrentFinancialInstruments 2024-01-31 14603186 core:CurrentFinancialInstruments core:WithinOneYear 2024-01-31 iso4217:GBP xbrli:pure xbrli:shares

Registration number: 14603186

Robyn Gray Equestrian Limited
Unaudited Filleted Financial Statements
for the Period from 1 February 2024 to 31 March 2025

Robyn Gray Equestrian Limited

Contents

Company Information | 1
Balance Sheet | 2
Notes to the Unaudited Financial Statements | 3 to 6

Robyn Gray Equestrian Limited

Company Information

Director | Ms Robyn Gray

Registered office | Roe Lodge Sowerby Row Carlisle Cumbria CA4 0QH

Accountants | Michaelides Warner & Co 102 Fulham Palace Road London W6 9PL

Robyn Gray Equestrian Limited

(Registration number: 14603186)
Balance Sheet as at 31 March 2025

| Note | 31 March 2025 £ | 31 January 2024 £
Current assets |  |  |
Debtors |  | 5,085 | -
Cash at bank and in hand |  | 3,540 | 3,559
|  | 8,625 | 3,559
Creditors: Amounts falling due within one year | 4 | (158,525) | (79,987)
Net liabilities |  | (149,900) | (76,428)
Capital and reserves |  |  |
Called up share capital | 5 | 100 | 100
Retained earnings |  | (150,000) | (76,528)
Shareholders' deficit |  | (149,900) | (76,428)

For the financial 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 accounts for the period in question in accordance with section 476; and
• | The director acknowledges her 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 director on 24 October 2025

......................................... Ms Robyn Gray Director

Robyn Gray Equestrian Limited

Notes to the Unaudited Financial Statements for the Period from 1 February 2024 to 31 March 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:
Roe Lodge
Sowerby Row
Carlisle
Cumbria
CA4 0QH
England

These financial statements were authorised for issue by the director on 24 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.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.
The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Robyn Gray Equestrian Limited

Notes to the Unaudited Financial Statements for the Period from 1 February 2024 to 31 March 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. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. 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 and subsequently measured at amortised cost using the effective interest method.

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.

Financial instruments

Classification
The company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like investments, trade and other receivables, cash and bank balances, trade and other creditors.
Debt instruments that are payable or receivable within one year, typically trade debtors and creditors, are measured, initially and subsequently, at the undiscounted amount of the cash or cash consolidation expected to be paid or received.

3 | Staff numbers

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

Robyn Gray Equestrian Limited

Notes to the Unaudited Financial Statements for the Period from 1 February 2024 to 31 March 2025

4 | Creditors

Creditors: amounts falling due within one year

| 31 March 2025 £ | 31 January 2024 £
Due within one year |  |
Trade creditors | 72 | 133
Taxation and social security | - | 1,456
Accruals and deferred income | 1,500 | 1,500
Other creditors | 156,953 | 76,898
| 158,525 | 79,987

5 | Share capital

Allotted, called up and fully paid shares

| 31 March 2025 | 31 January 2024
| No. | £ | No. | £
Ordinary Shares of £1 each | 100 | 100 | 100 | 100

Robyn Gray Equestrian Limited

Notes to the Unaudited Financial Statements for the Period from 1 February 2024 to 31 March 2025

6 | Related party transactions

At the year end the company owed to the directors £156,593 (2024: £75,220)