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Registered number: 07902492 GRESHAM MARKETING LIMITED UNAUDITED FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 JANUARY 2026
GRESHAM MARKETING LIMITED Company Information
Director | M W Wright
Registered number | 07902492
Registered office | 3rd Floor
| 12 Gough Square
| London
| EC4A 3DW
GRESHAM MARKETING LIMITED Registered number: 07902492 Balance sheet As at 31 January 2026
|  | 31 January |  | 31 December
|  | 2026 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Intangible assets | 4 |  | - |  | 346,980
Investments | 5 |  | - |  | 2,649,675
|  |  | - |  | 2,996,655
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 6 | 187,316 |  | 42,272 |
Cash at bank and in hand |  | - |  | 1,796,624 |
|  | 187,316 |  | 1,838,896 |
Creditors: amounts falling due within one year | 7 | (187,316) |  | (2,235,429) |
Net current assets/(liabilities) |  |  | - |  | (396,533)
Total assets less current liabilities |  |  | - |  | 2,600,122
Net assets |  |  | - |  | 2,600,122
Capital and reserves |  |  |  |  |
Called up share capital | 8 |  | 100 |  | 100
Profit and loss account |  |  | (100) |  | 2,600,022
|  |  | - |  | 2,600,122
The director considers 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 period in question in accordance with section 476 of the Companies Act 2006. The director acknowledges his 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. Page 1
GRESHAM MARKETING LIMITED Registered number: 07902492 Balance sheet (continued) As at 31 January 2026 The financial statements were approved and authorised for issue by the board and were signed on its behalf on 10 March 2026.
M W Wright
Director
The notes on pages 3 to 8 form part of these financial statements. Page 2
GRESHAM MARKETING LIMITED Notes to the financial statements For the Period Ended 31 January 2026
1. | General information
Gresham Marketing Limited is a private company limited by share capital and incorporated in England and Wales, registration number 07902492. The address of the registered office is 3rd Floor, 12 Gough Square, London, EC4A 3DW. During the period, the company extended the accounting period end date to 31 January 2026, as a result, the current period figures represent a 13 month period, whereas the comparative figures represent a 12 month period. The company ceased trading on 31 January 2026 and these financial statements have been prepared on a basis other than going concern. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the requirements and the Companies Act 2006. 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 following principal accounting policies have been applied:
| 2.2 | Going concern
The company ceased trading on 31 January 2026 and these financial statements have been prepared on a basis other than going concern. It is the Directors’ intention that the company will be wound up in due course.
| 2.3 | Turnover
Turnover comprises revenue recognised by the company in respect of consultancy fees receivable during the period, exclusive of Value Added Tax.
| 2.4 | Intangible assets
Intangible assets are initially recognised at cost. After recognition, under the cost model, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses. All intangible assets are considered to have a finite useful life. If a reliable estimate of the useful life cannot be made, the useful life shall not exceed ten years. The estimated useful lives range as follows:
|  |  |  | Website domains | - | 10 | years
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GRESHAM MARKETING LIMITED Notes to the financial statements For the Period Ended 31 January 2026 2.Accounting policies (continued)
| 2.5 | Valuation of investments
Investments in subsidiaries are measured at cost less accumulated impairment. Investments in listed company shares are remeasured to market value at each balance sheet date. Gains and losses on remeasurement are recognised in profit or loss for the period. investments in associates are held at cost less impairment.
| 2.6 | Debtors
Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.
| 2.7 | 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.
| 2.8 | 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.
| 2.9 | Foreign currency translation
Functional and presentation currency The Company's functional and presentational currency is GBP. Transactions and balances Foreign currency transactions are translated into the functional currency using the spot exchange rates at the dates of the transactions. At each period end foreign currency monetary items are translated using the closing rate. Non-monetary items measured at historical cost are translated using the exchange rate at the date of the transaction and non-monetary items measured at fair value are measured using the exchange rate when fair value was determined. Foreign exchange gains and losses resulting from the settlement of transactions and from the translation at period-end exchange rates of monetary assets and liabilities denominated in foreign currencies are recognised in profit or loss except when deferred in other comprehensive income as qualifying cash flow hedges.
| 2.10 | Finance costs
Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument. Page 4
GRESHAM MARKETING LIMITED Notes to the financial statements For the Period Ended 31 January 2026 2.Accounting policies (continued)
| 2.11 | Dividends
Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.
| 2.12 | Operating leases: the Company as lessee
Rentals paid under operating leases are charged to profit or loss on a straight-line basis over the lease term.
| 2.13 | Pensions
Defined contribution pension plan The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations. The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Balance sheet. The assets of the plan are held separately from the Company in independently administered funds.
| 2.14 | Interest income
Interest income is recognised in profit or loss using the effective interest method.
| 2.15 | 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.
3. | Employees
| The average monthly number of employees, including directors, during the period was 1 (2024 - 1).
Page 5
GRESHAM MARKETING LIMITED Notes to the financial statements For the Period Ended 31 January 2026
4. | Intangible assets
|  | Website domains
|  | £
| At 1 January 2025 | 352,890
| Disposals | (352,890)
| At 31 January 2026 | -
| At 1 January 2025 | 5,910
| Charge for the year | 35,289
| On disposals | (41,199)
| At 31 January 2026 | -
| Net book value |
| At 31 January 2026 | -
| At 31 December 2024 | 346,980
Page 6
GRESHAM MARKETING LIMITED Notes to the financial statements For the Period Ended 31 January 2026
5. | Fixed asset investments
|  | Investment in subsidiary company | Investments in associates | Listed investments | Total
|  | £ | £ | £ | £
| Cost or valuation |  |  |  |
| At 1 January 2025 | 1 | 1,233,213 | 1,416,461 | 2,649,675
| Additions | - | - | 364,127 | 364,127
| Disposals | (1) | (2) | (1,833,419) | (1,833,422)
| Revaluations | - | - | 52,831 | 52,831
| At 31 January 2026 | - | 1,233,211 | - | 1,233,211
| Impairment |  |  |  |
| Charge for the period | - | 1,233,211 | - | 1,233,211
| At 31 January 2026 | - | 1,233,211 | - | 1,233,211
| Net book value |  |  |  |
| At 31 January 2026 | - | - | - | -
| At 31 December 2024 | 1 | 1,233,213 | 1,416,461 | 2,649,675
6. | Debtors
|  |  |  |  | 31 January | 31 December
|  |  |  |  | 2026 | 2024
|  |  |  |  | £ | £
| Other debtors | 187,316 | 32,522
| Prepayments and accrued income | - | 9,750
|  | 187,316 | 42,272
Page 7
GRESHAM MARKETING LIMITED Notes to the financial statements For the Period Ended 31 January 2026
7. | Creditors: Amounts falling due within one year
|  |  |  |  | 31 January | 31 December
|  |  |  |  | 2026 | 2024
|  |  |  |  | £ | £
| Trade creditors | - | 652
| Corporation tax | - | 2,006
| Other taxation and social security | - | 11,073
| Other creditors | 187,316 | 2,221,698
|  | 187,316 | 2,235,429
8. | Share capital
|  |  |  |  | 31 January | 31 December
|  |  |  |  | 2026 | 2024
|  |  |  |  | £ | £
|  | Allotted, called up and fully paid |  |
|  | 100 (2024 - 100) Ordinary shares of £1.00 each | 100 | 100
9. | Related party transactions
| The company has adopted the exemption permitted by paragraph 33.1A of FRS 102 and has not disclosed transactions with other group members, which are wholly owned subsidiaries. During the year the company advanced amounts totalling £680,165 and received amounts totalling £6,000 to and from companies under common control. At the year end £nil (2024: £6,000) was owed. The loans were interest free and repayable on demand.
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