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Company No: 14016151 (England and Wales)

# GREY BUTTERFLY LIMITED

### Unaudited Financial Statements
For the financial year ended 30 September 2025
Pages for filing with the registrar

GREY BUTTERFLY LIMITED

## Unaudited Financial Statements

For the financial year ended 30 September 2025

Contents

GREY BUTTERFLY LIMITED

## BALANCE SHEET

As at 30 September 2025
GREY BUTTERFLY LIMITED

## BALANCE SHEET (continued)

As at 30 September 2025

| Note | 30.09.2025 |  | 30.09.2024
|  | £ |  | £
Fixed assets |  |  |  |
Investments | 3 | 1 |  | 101
|  | 1 |  | 101
Current assets |  |  |  |
Debtors | 4 | 2,782,221 |  | 2,470,464
Cash at bank and in hand |  | 2,353,690 |  | 1,991,294
|  | 5,135,911 |  | 4,461,758
Creditors: amounts falling due within one year | 5 | ( 20,962) |  | ( 503,207)
Net current assets |  | 5,114,949 |  | 3,958,551
Total assets less current liabilities |  | 5,114,950 |  | 3,958,652
Net assets |  | 5,114,950 |  | 3,958,652
Capital and reserves |  |  |  |
Called-up share capital | 6 | 1 |  | 1
Profit and loss account |  | 5,114,949 |  | 3,958,651
Total shareholders' funds |  | 5,114,950 |  | 3,958,652

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

Director's responsibilities:

- The members have not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
- The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
- These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Profit and Loss Account has not been delivered.

The financial statements of Grey Butterfly Limited (registered number: 14016151) were approved and authorised for issue by the Director on 05 March 2026. They were signed on its behalf by:

P K Chohan Director |

GREY BUTTERFLY LIMITED

## NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 30 September 2025
GREY BUTTERFLY LIMITED

## NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 30 September 2025

##### 1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial period, unless otherwise stated.

##### General information and basis of accounting

Grey Butterfly Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is 60 Craigweil Avenue, Radlett, WD7 7EY, United Kingdom.
The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.
The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

##### Turnover

Turnover is stated net of VAT and trade discounts and is recognised when the significant risks and rewards are considered to have been transferred to the buyer. Revenue from services is recognised as they are delivered.

##### Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.

##### 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.

Basic financial assets
Basic financial assets receivable within one year, such as trade debtors and bank balances, are measured at transaction price less any impairment.
Basic financial assets receivable within more than one year are measured at amortised cost less any impairment.

Financial assets are derecognised when and only when the contractual rights to the cash flows from the financial asset expire or are settled, or the Company transfers to another party substantially all of the risks and rewards of ownership of the financial asset, or the Company, despite having retained some, but not all, significant risks and rewards of ownership, has transferred control of the asset to another party.

Basic financial liabilities
Basic financial liabilities that have no stated interest rate and are payable within one year, such as trade creditors, are measured at transaction price.
Other basic financial liabilities are measured at amortised cost.

Financial liabilities are derecognised when the company’s contractual obligations expire or are discharged or cancelled.

#### 2. Employees

| Year ended 30.09.2025 |  | Period from 01.04.2023 to 30.09.2024
| Number |  | Number
Monthly average number of persons employed by the Company during the year, including the director | 0 |  | 0

#### 3. Fixed asset investments

Investments in subsidiaries

| 30.09.2025
| £
Cost |
At 01 October 2024 | 101
At 30 September 2025 | 101
Provisions for impairment |
At 01 October 2024 | 0
Impairment | 100
At 30 September 2025 | 100
Carrying value at 30 September 2025 | 1
Carrying value at 30 September 2024 | 101

#### 4. Debtors

| 30.09.2025 |  | 30.09.2024
| £ |  | £
Amounts owed by Group undertakings | 2,442,235 |  | 834,221
Amounts owed by related parties | 17 |  | 17
Corporation tax | 0 |  | 4
Other debtors | 339,969 |  | 1,636,222
| 2,782,221 |  | 2,470,464

#### 5. Creditors: amounts falling due within one year

| 30.09.2025 |  | 30.09.2024
| £ |  | £
Amounts owed to associates | 5,780 |  | 500,000
Taxation and social security | 13,132 |  | 1,132
Other creditors | 2,050 |  | 2,075
| 20,962 |  | 503,207

#### 6. Called-up share capital

| 30.09.2025 |  | 30.09.2024
| £ |  | £
Allotted, called-up and fully-paid |  |  |
3 Ordinary A shares of £ 0.001 each | 0.00 |  | 0.00
3 Ordinary B shares of £ 0.001 each | 0.00 |  | 0.00
331 Ordinary C shares of £ 0.001 each | 0.33 |  | 0.33
331 Ordinary D shares of £ 0.001 each | 0.33 |  | 0.33
332 Ordinary E shares of £ 0.001 each | 0.33 |  | 0.33
| 0.99 |  | 0.99

#### 7. Related party transactions

Transactions with owners holding a participating interest in the entity

| 30.09.2025 |  | 30.09.2024
| £ |  | £
Shareholder loan | 17 |  | 17
Director loan | 2,220 |  | 2,220

During the year their were no shareholder advances or repayments. Interest was charged at a market rate and the balance is repayable upon demand.
During the year the company advanced £780,000 to the director and £780,000 was repaid to the company. Interest was charged at a market rate and the balance is repayable upon demand.