ACCOUNTS 1 - Final Accounts preparation

Registered number: 07941533

GRAY PROPERTY INVESTMENTS LIMITED

UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 MARCH 2025

GRAY PROPERTY INVESTMENTS LIMITED

CONTENTS

	Page
Balance sheet	1 - 2
Notes to the financial statements	3 - 4

GRAY PROPERTY INVESTMENTS LIMITED

REGISTERED NUMBER: 07941533

BALANCE SHEET

AS AT 31 MARCH 2025

		2025		2024
Note		£		£


Investments			-		-
			-		-
Current assets
Bank and cash balances		2,180,901		2,158,710
		2,180,901		2,158,710
Creditors: amounts falling due within one year	4	(15,955)		(13,802)
Net current assets			2,164,946		2,144,908

Net assets			2,164,946		2,144,908

Capital and reserves
Called up share capital	1,000	1,000
Profit and loss account	2,163,946	2,143,908
	2,164,946	2,144,908

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GRAY PROPERTY INVESTMENTS LIMITED

REGISTERED NUMBER: 07941533

BALANCE SHEET (CONTINUED)

AS AT 31 MARCH 2025

The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf by:

Lady C G Bamford

Director

Date: 24 December 2025

The notes on pages 3 to 4 form part of these financial statements.

Page 2

GRAY PROPERTY INVESTMENTS LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

1.	General information

Gray Property Investments Limited is a private company limited by shares, incorporated in England and Wales. The address of the registered office is 45 Gresham Street, London, United Kingdom, EC2V 7BG. The registered number is 07941533.

2.Accounting policies

2.1

Basis of preparation of financial statements

These financial statements are prepared in accordance with FRS 102 "The Financial Reporting
Standard applicable in the UK and Republic of Ireland" as applied in the context of the small
entities regime and the Companies Act 2006.

The following principal accounting policies have been applied:

2.2

Going concern

The financial statements have been prepared on a going concern basis. Lady C G Bamford is satisfied that the company can continue as a going concern for the foreseeable future and has agreed to continue to support the company for at least the next 12 months from the date of signing these accounts.

2.3

Interest Income

Interest income is recognised in profit or loss using the effective interest method.

2.4

Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income.

2.5

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

2.6

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

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GRAY PROPERTY INVESTMENTS LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

2.Accounting policies (continued)

2.7

Financial instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.
Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after deducting all of its liabilities.
Financial assets and liabilities are only offset in the Balance Sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the Company intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

Employees

The average monthly number of employees, including directors, during the year was 0 (2024 - 0).

4.	Creditors: Amounts falling due within one year
		2025	2024
		£	£

Trade creditors	2,959	-
Corporation tax	6,496	934
Accruals and deferred income	6,500	12,868
	15,955	13,802

5.	Post balance sheet events

On 15 July 2025, the company purchased a public house for £1.6m with the intention of renovating the property and commencing trading in late 2026. This transaction occurred after the
reporting date and does not provide evidence of conditions that existed at the balance sheet date. Accordingly, no adjustment has been made to the financial statements.

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