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Registered number: 15691277
Gray8 Investments Group Ltd
Directors' Report and
Unaudited Financial Statements
For the Period 29 April 2024 to 31 March 2025
Cedar Bloom Accounting
Gray8 Investments Group Ltd
Contents
Contents
Page
Company Information 1
Directors' Report 2
Accountant's Report 3
Profit and Loss Account 4
Balance Sheet 5
Notes to the Financial Statements 6—7
Page 1
Gray8 Investments Group Ltd
Company Information
For the Period 29 April 2024 to 31 March 2025
Company Information
Directors Mr B Gray
Mr T Gray
Company Number 15691277
Registered Office Ground Floor Marlborough House
298 Regents Park Road
London
N3 2SZ
Accountants Cedar Bloom Accounting
Unit 2 Zephyr House
Calleva Park
Aldermaston
Reading
RG7 8JN
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Gray8 Investments Group Ltd
Company No. 15691277
Directors' Report For the Period 29 April 2024 to 31 March 2025
Directors' Report
The directors present their report and the financial statements for the period ended 31 March 2025.
Principal Activity
The company's principal activity continues to be that of holding company.
Directors
The directors who held office during the period were as follows:
Mr B Gray Appointed 29/04/2024
Mr T Gray Appointed 29/04/2024
Small Company Rules
This report has been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.
On behalf of the board
Mr B Gray
Director
11/12/2025
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Gray8 Investments Group Ltd
Accountant's Report
For the Period 29 April 2024 to 31 March 2025
Accountant's Report
Chartered Accountant's report to the directors on the preparation of the unaudited statutory accounts of Gray8 Investments Group Ltd for the period 29 April 2024 to 31 March 2025
In order to assist you to fulfil your duties under the Companies Act 2006, I have prepared for your approval the accounts of Gray8 Investments Group Ltd for the period 29 April 2024 to 31 March 2025 which comprise the Profit and Loss Account, the Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given to us.
As a practising member of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at http://www.icaew.com/en/membership/regulations-standards-and-guidance.
This report is made solely to the directors of Gray8 Investments Group Ltd , as a body, in accordance with the terms of our engagement letter dated . Our work has been undertaken solely to prepare for your approval the accounts of Gray8 Investments Group Ltd and state those matters that we have agreed to state to the directors of Gray8 Investments Group Ltd , as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Gray8 Investments Group Ltd and its directors, as a body, for our work or for this report.
It is your duty to ensure that Gray8 Investments Group 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 or loss of Gray8 Investments Group Ltd . You consider that Gray8 Investments Group Ltd is exempt from the statutory audit requirement for the period.
We have not been instructed to carry out an audit of the accounts of Gray8 Investments Group 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 financial statements.
11/12/2025
Cedar Bloom Accounting
Unit 2 Zephyr House
Calleva Park
Aldermaston
Reading
RG7 8JN
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Gray8 Investments Group Ltd
Profit and Loss Account
For the Period 29 April 2024 to 31 March 2025
Profit and Loss Account
31 March 2025
Notes £
Administrative expenses (8 )
OPERATING LOSS (8 )
Profit on revaluation of investments 736,640
Income from Shares in group undertakings 22,542
PROFIT BEFORE TAXATION 759,174
Tax on Profit (184,160 )
PROFIT AFTER TAXATION BEING PROFIT FOR THE FINANCIAL PERIOD 575,014
The notes on pages 6 to 7 form part of these financial statements.
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Gray8 Investments Group Ltd
Balance Sheet
As At 31 March 2025
Balance Sheet
31 March 2025
Notes £ £
FIXED ASSETS
Investments 4 736,747
736,747
CURRENT ASSETS
Cash at bank and in hand 590
590
Creditors: Amounts Falling Due Within One Year 5 (600 )
NET CURRENT ASSETS (LIABILITIES) (10 )
TOTAL ASSETS LESS CURRENT LIABILITIES 736,737
PROVISIONS FOR LIABILITIES
Deferred Taxation (184,160 )
NET ASSETS 552,577
CAPITAL AND RESERVES
Called up share capital 6 105
Profit and Loss Account 552,472
SHAREHOLDERS' FUNDS 552,577
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.
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 in accordance with the provisions applicable to companies subject to the small companies regime.
On behalf of the board
Mr B Gray
Director
11/12/2025
The notes on pages 6 to 7 form part of these financial statements.
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Gray8 Investments Group Ltd
Notes to the Financial Statements
For the Period 29 April 2024 to 31 March 2025
Notes to the Financial Statements
1. General Information
Gray8 Investments Group Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 15691277 . The registered office is Ground Floor Marlborough House, 298 Regents Park Road, London, N3 2SZ.
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. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the period, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the period was: 2
2
4. Investments
Subsidiaries
£
Cost or Valuation
As at 29 April 2024 -
Additions 107
Revaluations 736,640
As at 31 March 2025 736,747
Provision
As at 29 April 2024 -
As at 31 March 2025 -
Net Book Value
As at 31 March 2025 736,747
As at 29 April 2024 -
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Gray8 Investments Group Ltd
Notes to the Financial Statements (continued)
For the Period 29 April 2024 to 31 March 2025
Cost or valuation at 31st March 2025 is represented by:
Shares in subsidaries:
Englefield Building Contractors Limited & PBF Properties Limited are 100% owned.
Cost: £107
Revaluation in 2025: £736,640
5. Creditors: Amounts Falling Due Within One Year
31 March 2025
£
Other creditors 600
6. Share Capital
31 March 2025
£
Allotted, Called up and fully paid 105
7. Related Party Transactions
Included under creditors is an amount of £600 owed to Englefield Building Contractors Limited, the subsiday of Gray8 Investments Group Limited.
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