Company registration number 11568493 (England and Wales)
Llewellyn Gray Limited
Unaudited Financial Statements
For the year ended 30 September 2025
PAGES FOR FILING WITH REGISTRAR
Llewellyn Gray Limited
Contents
Page
Balance sheet
1
Notes to the financial statements
2 - 4
Llewellyn Gray Limited
Balance Sheet
As at 30 September 2025
30 September 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
3
52,243
55,263
Current assets
Debtors
4
113,431
83,775
Cash at bank and in hand
128,638
119,496
242,069
203,271
Creditors: amounts falling due within one year
5
(39,515)
(37,065)
Net current assets
202,554
166,206
Net assets
254,797
221,469
Capital and reserves
Called up share capital
100
100
Profit and loss reserves
254,697
221,369
Total equity
254,797
221,469

For the financial year ended 30 September 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

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.

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

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 19 December 2025 and are signed on its behalf by:
Mr S Gray
Director
Company registration number 11568493 (England and Wales)
Llewellyn Gray Limited
Notes to the Financial Statements
For the year ended 30 September 2025
- 2 -
1
Accounting policies
Company information

Llewellyn Gray Limited is a private company limited by shares incorporated in England and Wales. The registered office is Pendragon House, 65 London Road, St Albans, Hertfordshire, AL1 1LJ.

1.1
Basis of preparation

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Turnover

Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for services rendered, stated net of discounts and of Value Added Tax.

The nature, timing of satisfaction of performance obligations and significant payment terms of the company's major sources of revenue are as follows:

Revenue from contracts for the provision of professional services is recognised by reference to the stage of completion when the stage of completion, costs incurred and costs to complete can be estimated reliably. The stage of completion is calculated by comparing costs incurred, mainly in relation to contractual hourly staff rates and materials, as a proportion of total costs. Where the outcome cannot be estimated reliably, revenue is recognised only to the extent of the expenses recognised that are recover able.

1.3
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Fixtures and fittings
10% straight line
Computers
33% straight line
Motor vehicles
20% straight line

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.4
Impairment of fixed assets

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly.

Llewellyn Gray Limited
Notes to the Financial Statements (Continued)
For the year ended 30 September 2025
1
Accounting policies
(Continued)
- 3 -
1.5
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.6
Financial instruments

The company has elected to apply the provisions of Section 11 and Section 12 of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present fair value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Basic financial liabilities

Basic financial liabilities, which include trade and other payables and bank loans, are initially measured at transaction price and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present fair value of the future receipts discounted at a market rate of interest.

1.7
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes 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 reporting end date.

1.8
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

1.9
Foreign exchange

Transactions in currencies other than pounds sterling are recorded at the rates of exchange prevailing at the dates of the transactions. At each reporting end date, monetary assets and liabilities that are denominated in foreign currencies are retranslated at the rates prevailing on the reporting end date. Gains and losses arising on translation in the period are included in profit or loss.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
1
1
Llewellyn Gray Limited
Notes to the Financial Statements (Continued)
For the year ended 30 September 2025
- 4 -
3
Tangible fixed assets
Fixtures and fittings
Computers
Motor vehicles
Total
£
£
£
£
Cost
At 1 October 2024
10,946
13,334
49,995
74,275
Additions
9,200
728
-
0
9,928
At 30 September 2025
20,146
14,062
49,995
84,203
Depreciation and impairment
At 1 October 2024
2,986
11,026
5,000
19,012
Depreciation charged in the year
1,516
1,433
9,999
12,948
At 30 September 2025
4,502
12,459
14,999
31,960
Carrying amount
At 30 September 2025
15,644
1,603
34,996
52,243
At 30 September 2024
7,960
2,308
44,995
55,263
4
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
1,104
2,373
Other debtors
112,327
81,402
113,431
83,775
5
Creditors: amounts falling due within one year
2025
2024
£
£
Taxation and social security
38,432
36,487
Other creditors
1,083
578
39,515
37,065
6
Related Party Transactions

There is no balance due from the director, S Gray, at the year end included in other debtors (2024 - £5,512).

There is a balance due to the director, S Gray, at the year end included in other creditors £5 (2024 - Nil).

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