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Registered number: 09600512
Grelydan Limited
Unaudited Financial Statements
For The Year Ended 31 May 2025
Grelydan Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—5

Page 1
Grelydan Limited
Balance Sheet
As At 31 May 2025
Balance Sheet
Registered number: 09600512

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 1,546 |  | 1,932
Investments | 5 |  | 816,152 |  | 816,152
|  |  | 817,698 |  | 818,084
CURRENT ASSETS
Debtors |  | 929 |  | - |
Cash at bank and in hand |  | 2,038 |  | 6,156 |
|  | 2,967 |  | 6,156 |
Creditors: Amounts Falling Due Within One Year | 6 | (370,129 ) |  | (351,044 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (367,162 ) |  | (344,888 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 450,536 |  | 473,196
Creditors: Amounts Falling Due After More Than One Year | 7 |  | (409,552 ) |  | (409,552 )
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (4,539 ) |  | (4,612 )
NET ASSETS |  |  | 36,445 |  | 59,032
CAPITAL AND RESERVES
Called up share capital |  |  | 100 |  | 100
Revaluation reserve |  |  | 18,099 |  | 18,099
Profit and Loss Account |  |  | 18,246 |  | 40,833
SHAREHOLDERS' FUNDS |  |  | 36,445 |  | 59,032

Page 1
Page 2
Grelydan Limited
Balance Sheet (continued)
As At 31 May 2025
For the year ending 31 May 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board

Mr P Smith Director
4th November 2025

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Grelydan Limited
Notes to the Financial Statements
For The Year Ended 31 May 2025
Notes to the Financial Statements
1. General Information
Grelydan Limited is a private company, limited by shares, incorporated in England & Wales, registered number 09600512 . The registered office is Greenlaw Bank End, Greetland, Halifax, HX4 8PR.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable from rental income, net of discounts and value added taxes.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Fixtures & Fittings | 20% reducing balance

2.4. Investment Properties
Investment property is measured initially at cost, which includes purchase price and any directly attributable expenditure. Investment property is revalued to its fair value at each reporting date and any changes in fair value are recognised in profit or loss.
2.5. Taxation
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in the statement of comprehensive income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. In this case, tax is recognised in other comprehensive income or directly in capital and reserves, respectively.
Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2024: 2)
2 2
Page 3
Page 4
Grelydan Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 May 2025
4. Tangible Assets

| Fixtures & Fittings
--- | ---
| £
Cost
As at 1 June 2024 | 3,772
As at 31 May 2025 | 3,772
Depreciation
As at 1 June 2024 | 1,840
Provided during the period | 386
As at 31 May 2025 | 2,226
Net Book Value
As at 31 May 2025 | 1,546
As at 1 June 2024 | 1,932

5. Investments

| Other
--- | ---
| £
Cost
As at 1 June 2024 | 816,152
As at 31 May 2025 | 816,152
Provision
As at 1 June 2024 | -
As at 31 May 2025 | -
Net Book Value
As at 31 May 2025 | 816,152
As at 1 June 2024 | 816,152

6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Other creditors | 370,129 |  | 348,254
Taxation and social security | - |  | 2,790
| 370,129 |  | 351,044

Page 4
Page 5
Grelydan Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 May 2025
7. Creditors: Amounts Falling Due After More Than One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans | 409,552 |  | 409,552

Bank borrowings are secured against the assets to which they relate.
8. Related Party Transactions
At the year end the directors were owed £361,755 (2024: £346,720). There are no fixed terms for its repayment and interest is not being charged on the outstanding balance.
9. Ultimate Controlling Party
The company was controlled throughout the year by the directors who own 100% of the issued share capital.
Page 5