REGISTERED NUMBER: 14382656 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST MARCH 2025

FOR

GREGANI LIMITED

Page

Company Information

1

Balance Sheet

2

to

3

Notes to the Financial Statements

4

to

5

DIRECTORS:

Mr K G Vartoukian

Mrs L H Hovsepian

Mrs R A Vartoukian

Dr S R Vartoukian

REGISTERED OFFICE:

167-169 Great Portland Street

5th Floor

London

W1W 5PF

REGISTERED NUMBER:

14382656 (England and Wales)

ACCOUNTANTS:

Allens Accountants Limited

Chartered Accountants

123 Wellington Road South

Stockport

Cheshire

SK1 3TH

FIXED ASSETS

Investments

4

1,573,873

1,360,325

CURRENT ASSETS

Debtors

5

47

302

Cash at bank

131,417

182,215

131,464

182,517

CREDITORS

Amounts falling due within one year

6

1,201,025

1,200,471

NET CURRENT LIABILITIES

(1,069,561

)

(1,017,954

)

TOTAL ASSETS LESS CURRENT LIABILITIES

504,312

342,371

PROVISIONS FOR LIABILITIES

7

96,890

71,400

NET ASSETS

407,422

270,971

CAPITAL AND RESERVES

Called up share capital

8

100

100

Fair value reserve

290,669

214,202

Retained earnings

116,653

56,669

SHAREHOLDERS' FUNDS

407,422

270,971

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st March 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The 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.

The financial statements were approved by the Board of Directors and authorised for issue on 22nd December 2025 and were signed on its behalf by:

Mr K G Vartoukian - Director

Mrs L H Hovsepian - Director

Mrs R A Vartoukian - Director

Dr S R Vartoukian - Director

1.	STATUTORY INFORMATION

Gregani Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention as modified by the revaluation of certain assets.

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.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 4 (2024 - 4 ) .

4.	FIXED ASSET INVESTMENTS

Other

investments

£

COST OR VALUATION

At 1st April 2024

1,360,325

Additions

160,341

Disposals

(54,375

)

Revaluations

107,582

At 31st March 2025

1,573,873

NET BOOK VALUE

At 31st March 2025

1,573,873

At 31st March 2024

1,360,325

Fixed asset investments are valued at quoted market price where available. Otherwise they are valued at fair value by the directors.

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Other debtors

47

302

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Taxation and social security

3,489

559

Other creditors

1,197,536

1,199,912

1,201,025

1,200,471

7.	PROVISIONS FOR LIABILITIES

2025

2024

£

£

Deferred tax

96,890

71,400

Deferred

tax

£

Balance at 1st April 2024

71,400

Charge to Income Statement during year

25,490

Balance at 31st March 2025

96,890

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

1,000

Ordinary

10p

100

100