Gro Online Limited

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

Registered number: 13280844

		2025		2024
	Notes	£	£	£	£
CURRENT ASSETS
Debtors	4	32,659		31,806
Cash at bank and in hand		2,832		18

		35,491		31,824
Creditors: Amounts Falling Due Within One Year	5	(33,595 )		(29,945 )

NET CURRENT ASSETS (LIABILITIES)			1,896		1,879

TOTAL ASSETS LESS CURRENT LIABILITIES			1,896		1,879

NET ASSETS			1,896		1,879

CAPITAL AND RESERVES
Called up share capital	6		2		2
Profit and Loss Account			1,894		1,877

SHAREHOLDERS' FUNDS			1,896		1,879

For the year 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 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 Daniel Manahan - Nagaur Director	Miss Helen Crossman Director
12/12/2025

The notes on pages 2 to 3 form part of these financial statements.

1. General Information

Gro Online Limited is a private company, limited by shares, incorporated in England & Wales, registered number 13280844 . The registered office is Unit 2, 2 Thayers Farm Road, Beckenham, Kent, BR3 4LZ.

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, excluding discounts, rebates, value added tax and other sales taxes.

2.3. Foreign Currencies

Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.

2.4. Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 2 (2024: 2)

4. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	12,457	7,470
Other debtors	20,202	24,336

	32,659	31,806

5. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Other creditors	10,823	-
Taxation and social security	22,772	29,945

	33,595	29,945

6. Share Capital

	2025	2024
Allotted, called up and fully paid	£	£
2 Ordinary Shares of £ 1.00 each	2	2

Page 2

Page 3

Gro Online Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

7. Directors Advances, Credits and Guarantees

Included within Debtors are the following loans to directors:

	As at 1 April 2024	Amounts advanced	Amounts repaid	Amounts written off	As at 31 March 2025
	£	£	£	£	£
Mr Daniel Manahan - Nagaur	18,195	44,493	(48,627 )	-	14,061

S455 tax and interest at the official HMRC rate have been provided on the overdrawn directors loan account.