0 01/12/2024 30/11/2025 2025-11-30 false false false false false false false true false false true false false false false false false false No description of principal activities is disclosed 2024-12-01 Sage Accounts Production 24.0 - FRS102_2024 xbrli:pure xbrli:shares iso4217:GBP 00500303 2024-12-01 2025-11-30 00500303 2025-11-30 00500303 2024-11-30 00500303 2023-12-01 2024-11-30 00500303 2024-11-30 00500303 2023-11-30 00500303 bus:RegisteredOffice 2024-12-01 2025-11-30 00500303 bus:LeadAgentIfApplicable 2024-12-01 2025-11-30 00500303 bus:Director1 2024-12-01 2025-11-30 00500303 bus:Director2 2024-12-01 2025-11-30 00500303 bus:Director3 2024-12-01 2025-11-30 00500303 bus:Director4 2024-12-01 2025-11-30 00500303 bus:Director5 2024-12-01 2025-11-30 00500303 bus:Director6 2024-12-01 2025-11-30 00500303 bus:CompanySecretary1 2024-12-01 2025-11-30 00500303 core:WithinOneYear 2025-11-30 00500303 core:WithinOneYear 2024-11-30 00500303 core:ShareCapital 2025-11-30 00500303 core:ShareCapital 2024-11-30 00500303 core:RetainedEarningsAccumulatedLosses 2025-11-30 00500303 core:RetainedEarningsAccumulatedLosses 2024-11-30 00500303 bus:SmallEntities 2024-12-01 2025-11-30 00500303 bus:AuditExempt-NoAccountantsReport 2024-12-01 2025-11-30 00500303 bus:SmallCompaniesRegimeForAccounts 2024-12-01 2025-11-30 00500303 bus:PrivateLimitedCompanyLtd 2024-12-01 2025-11-30 00500303 bus:FullAccounts 2024-12-01 2025-11-30
Company registration number: 00500303
Grosvenor Confectionery Company Ltd
Unaudited filleted financial statements
30 November 2025
Grosvenor Confectionery Company Ltd
Contents
Directors and other information
Statement of financial position
Notes to the financial statements
Grosvenor Confectionery Company Ltd
Directors and other information

| Directors | Wendy Barnacle |
|  | Susan Brown |
|  | Roy Knatchbull | (Resigned 8 October 2025)
|  | Fiona Woodford |
|  | Paul Barnacle | (Appointed 8 July 2025)
|  | Robin Mellish | (Appointed 8 July 2025)
| Secretary | Susan Brown |
| Company number | 00500303 |
| Registered office | 29-31 Shoebury Road |
|  | Thorpe Bay |
|  | Essex |
|  | SS1 3RP |
| Accountants | MCL Accountants |
|  | 29-31 Shoebury Road |
|  | Thorpe Bay |
|  | Southend-on-Sea |
|  | Essex |
|  | SS1 3RP |

Grosvenor Confectionery Company Ltd
Statement of financial position
30 November 2025

|  |  | 2025 |  |  |  | 2024 |  |
|  | Note | £ |  | £ |  | £ |  | £
Current assets |  |  |  |  |  |  |  |  |
Debtors |  | 5 | 3,146 |  |  |  | 3,146 |  |
Investments |  | 6 | 1,280,000 |  |  |  | 1,280,000 |  |
Cash at bank and in hand |  |  | 171,141 |  |  |  | 168,799 |  |
|  |  | _______ |  |  |  | _______ |  |
|  |  | 1,454,287 |  |  |  | 1,451,945 |  |
Creditors: amounts falling due |  |  |  |  |  |  |  |  |
within one year |  | 7 | ( 25,127) |  |  |  | ( 24,996) |  |
|  |  | _______ |  |  |  | _______ |  |
Net current assets |  |  |  |  | 1,429,160 |  |  |  | 1,426,949
|  |  |  |  | _______ |  |  |  | _______
Total assets less current liabilities |  |  |  |  | 1,429,160 |  |  |  | 1,426,949
Provisions for liabilities |  |  |  |  | ( 136,769) |  |  |  | ( 136,769)
|  |  |  |  | _______ |  |  |  | _______
Net assets |  |  |  |  | 1,292,391 |  |  |  | 1,290,180
|  |  |  |  | _______ |  |  |  | _______
Capital and reserves |  |  |  |  |  |  |  |  |
Called up share capital |  |  |  |  | 5,000 |  |  |  | 5,000
Profit and loss account |  |  |  |  | 1,287,391 |  |  |  | 1,285,180
|  |  |  |  | _______ |  |  |  | _______
Shareholders funds |  |  |  |  | 1,292,391 |  |  |  | 1,290,180
|  |  |  |  | _______ |  |  |  | _______

For the year ending 30 November 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors responsibilities:
- The 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 Act 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 and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the statement of comprehensive income has not been delivered.
These financial statements were approved by the board of directors and authorised for issue on 13 February 2026 , and are signed on behalf of the board by:
Susan Brown Fiona Woodford
Director Director
Company registration number: 00500303
Grosvenor Confectionery Company Ltd
Notes to the financial statements
Year ended 30 November 2025
1. General information
The company is a private company limited by shares, registered in United Kingdom. The address of the registered office is 29-31 Shoebury Road, Thorpe Bay, Essex, SS1 3RP.
2. Statement of compliance
These financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
3. Accounting policies
Basis of preparation
The financial statements have been prepared under the historical cost convention, modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value.
Turnover
Turnover represents rent receivable for the year.
Taxation
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in the statement of comprehensive income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. In this case, tax is recognised in other comprehensive income or directly in capital and reserves, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.
Provisions
Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event; it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense. Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset. When a provision is measured at the present value of the amount expected to be required to settle the obligation, the unwinding of the discount is recognised in finance costs in profit or loss in the period it arises.
Financial instruments
A financial asset or a financial liability is recognised only when the company becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Debt instruments are subsequently measured at amortised cost. Where investments in non-convertible preference shares and non-puttable ordinary shares or preference shares are publicly traded or their fair value can otherwise be measured reliably, the investment is subsequently measured at fair value with changes in fair value recognised in profit or loss. All other such investments are subsequently measured at cost less impairment. Other financial instruments, including derivatives, are initially recognised at fair value, unless payment for an asset is deferred beyond normal business terms or financed at a rate of interest that is not a market rate, in which case the asset is measured at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Other financial instruments are subsequently measured at fair value, with any changes recognised in profit or loss, with the exception of hedging instruments in a designated hedging relationship.
Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately. For all equity instruments regardless of significance, and other financial assets that are individually significant, these are assessed individually for impairment. Other financial assets or either assessed individually or grouped on the basis of similar credit risk characteristics. Any reversals of impairment are recognised in profit or loss immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised.
4. Employee numbers
The average number of persons employed by the company during the year amounted to Nil (2024: Nil).
5. Debtors

|  |  | 2025 | 2024
|  |  | £ | £
| Trade debtors |  | 3,146 | 3,146
|  |  | _______ | _______

6. Investments

|  |  | 2025 | 2024
|  |  | £ | £
| Investment property |  | 1,280,000 | 1,280,000
|  |  | _______ | _______

The fair value of the investment properties has been arrived at on the basis of a valuation carried out by the directors as at 30 November 2025 on an open market value basis by reference to market evidence of transaction prices for similar properties.
7. Creditors: amounts falling due within one year

|  |  | 2025 | 2024
|  |  | £ | £
| Trade creditors |  | 120 | 120
| Corporation tax |  | 24,527 | 24,396
| Other creditors |  | 480 | 480
|  |  | _______ | _______
|  |  | 25,127 | 24,996
|  |  | _______ | _______