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Registered Number: 13677894
England and Wales
GRAZING GROUP LTD
Abridged Accounts
Period of accounts Start date: 01 November 2024 End date: 31 October 2025

Grazing Group Ltd Contents Page For the year ended 31 October 2025
Accountants' report | 1
Statement of financial position | 2
Notes to the financial statements | 3

Grazing Group Ltd Accountants' Report For the year ended 31 October 2025
Accountants report You consider that the company is exempt from an audit for the year ended 31 October 2025 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year. In accordance with your instructions, we have prepared the accounts which comprise the Income statement, statement of financial position, notes to the financial statements and detailed income statement from the accounting records of the company and on the basis of information and explanations you have given to us. We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts. Palmers Business Support Ltd 31 October 2025 .................................................... Palmers Business Support Ltd Palmers Barn Station Road, Long Marston TRING HP23 4QS 11 March 2026 1

Grazing Group Ltd Statement of Financial Position As at 31 October 2025
| Notes | 2025 £ |  | 2024 £
--- | --- | --- | --- | ---
Fixed assets |  |  |
Tangible fixed assets | 3 | 16,387 |  | 16,846
|  | 16,387 |  | 16,846
Current assets |  |  |
Debtors |  | 3,219 |  | 5,149
Cash at bank and in hand |  | 6,102 |  | 10,974
|  | 9,321 |  | 16,123
Creditors: amount falling due within one year |  | (19,177) |  | (25,916)
Net current assets |  | (9,856) |  | (9,793)
Total assets less current liabilities |  | 6,531 |  | 7,053
Net assets |  | 6,531 |  | 7,053
Capital and reserves |  |  |
Called up share capital | 4 | 1 |  | 1
Profit and loss account |  | 6,530 |  | 7,052
Shareholders' funds |  | 6,531 |  | 7,053
For the year ended 31 October 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 accounts for the year in question 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 accounts. These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. In accordance with Section 444 of the Companies Act 2006, the income statement has not been delivered to the Registrar of Companies. The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A). The financial statements were approved by the director on 11 March 2026 and were signed by:
------------------------------- Michelle Rebecca Reddyhoff Director
2

Grazing Group Ltd Notes to the Abridged Financial Statements For the year ended 31 October 2025
General Information Grazing Group Ltd is a private company, limited by shares, registered in England and Wales, registration number 13677894, registration address 21 Homefield Road, Hemel Hempstead, Hertfordshire, HP2 4BZ. The presentation currency is £ sterling.
1. | Accounting policies Significant accounting policies Statement of compliance These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006. Basis of preparation The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies. The financial statements are prepared in sterling which is the functional currency of the company. Going concern basis The directors believe that the company is experiencing good levels of sales growth and profitability, and that it is well placed to manage its business risks successfully. Accordingly, they have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus they continue to adopt the going concern basis of accounting in preparing the financial statements. Turnover Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts. Taxation Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date. Current and deferred tax assets and liabilities are not discounted Tangible fixed assets Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Plant and Machinery | 25% Reducing Balance
Fixtures and Fittings | 25% Reducing Balance
Computer Equipment | 33% Straight Line
2. | Average number of employees Average number of employees during the year was 1 (2024 : 6).
3. | Tangible fixed assets
Cost or valuation | Plant and Machinery |  | Fixtures and Fittings |  | Computer Equipment |  | Total
| £ |  | £ |  | £ |  | £
At 01 November 2024 | 1,537 |  | 27,774 |  | 889 |  | 30,200
Additions | 279 |  | 4,205 |  | - |  | 4,484
Disposals | - |  | - |  | - |  | -
At 31 October 2025 | 1,816 |  | 31,979 |  | 889 |  | 34,684
Depreciation
At 01 November 2024 | 758 |  | 11,716 |  | 880 |  | 13,354
Charge for year | 218 |  | 4,716 |  | 9 |  | 4,943
On disposals | - |  | - |  | - |  | -
At 31 October 2025 | 976 |  | 16,432 |  | 889 |  | 18,297
Net book values
Closing balance as at 31 October 2025 | 840 |  | 15,547 |  | - |  | 16,387
Opening balance as at 01 November 2024 | 779 |  | 16,058 |  | 9 |  | 16,846
4. | Share Capital Authorised 1 Ordinary Share share of £1.00 each
Allotted, called up and fully paid | 2025 £ |  | 2024 £
--- | --- | --- | ---
1 Ordinary Share share of £1.00 each | 1 |  | 1
| 1 |  | 1
3