Grayhems Holdings Limited


Director	CLELAND-JAMES, Alexandra Victoria


Registered Address	12a The Square
	Wickham
	PO17 5JQ


Registered Number	15605898 (England and Wales)

Balance Sheet as at
31 March 2025

	Notes	2025
		£	£
Fixed assets
Investment property	3		537,311
			537,311
Current assets
Cash at bank and on hand		1,819
		1,819
Creditors amounts falling due within one year	4	(266,577)
Net current assets (liabilities)			(264,758)
Total assets less current liabilities			272,553
Creditors amounts falling due after one year	5		(271,478)
Net assets			1,075
Capital and reserves
Called up share capital			100
Profit and loss account			975
Shareholders' funds			1,075

The company was entitled to exemption from audit for this reporting period 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 Director acknowledges 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.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Director on 21 December 2025, and are signed on its behalf by:

CLELAND-JAMES, Alexandra Victoria
Director
Registered Company No. 15605898

Grayhems Holdings Limited

Notes to the Financial Statements
for the period ended 31 March 2025

1.	Accounting policies

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

	Statement of compliance
	The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Turnover policy
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services.

	Current taxation
	Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income. Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.

Current taxation

Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income.

Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.

	Investment property
	The investment property is accounted for under FRS 102, Section 16 Investment Property. Investment property is remeasured to fair value at each balance sheet date with fair value gains and losses being reported in profit or loss. Investment properties are valued using RICS open market valuation on a freehold basis.

2.	Average number of employees


		2025
	Average number of employees during the year	1

3.	Investment property


		£
	Additions	537,311
	At 31 March 25	537,311

4.	Creditors: amounts due within one year

		2025
		£
	Trade creditors / trade payables	106
	Bank borrowings and overdrafts	2,388
	Taxation and social security	285
	Other creditors	262,358
	Accrued liabilities and deferred income	1,440
	Total	266,577

5.	Creditors: amounts due after one year

		2025
		£
	Bank borrowings and overdrafts	271,478
	Total	271,478

6.	Related party transactions
	At the end of the year, the company owed £262,358 to the Director.