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Registration number: 05409284

Grosvenor Restoration Limited
Unaudited Filleted Financial Statements
for the Period from 1 April 2025 to 6 March 2026

Grosvenor Restoration Limited

Contents

Company Information | 1
Accountants' Report - Ltd | 2
Balance Sheet | 3
Notes to the Unaudited Financial Statements | 4 to 9

Grosvenor Restoration Limited

Company Information

Director | Mr Anthony Dee

Company secretary | Mrs Gillian Dee

Registered office | Stowegate House Lombard Street Lichfield Staffs WS13 6DP

Accountants | David Evans & Co Limited Business & Tax AdvisorsStowegate House Lombard Street Lichfield Staffs WS13 6DP

Accountants' Report to the Director on the Preparation of the Unaudited Statutory Accounts of
Grosvenor Restoration Limited
for the Period Ended 6 March 2026

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Grosvenor Restoration Limited for the period ended 6 March 2026 as set out on pages 3 to 9 from the company's accounting records and from information and explanations you have given us.

This report is made solely to the Board of Directors of Grosvenor Restoration Limited, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the accounts of Grosvenor Restoration Limited and state those matters that we have agreed to state to the Board of Directors of Grosvenor Restoration Limited, as a body, in this report in accordance with. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Grosvenor Restoration Limited and its Board of Directors as a body for our work or for this report.

It is your duty to ensure that Grosvenor Restoration Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of Grosvenor Restoration Limited. You consider that Grosvenor Restoration Limited is exempt from the statutory audit requirement for the period.

We have not been instructed to carry out an audit or a review of the accounts of Grosvenor Restoration Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.

......................................
David Evans & Co Limited
Business & Tax Advisors
Stowegate House
Lombard Street
Lichfield
Staffs
WS13 6DP

31 March 2026

Grosvenor Restoration Limited

(Registration number: 05409284)
Balance Sheet as at 6 March 2026

| Note | 2026 £ | 2025 £
Fixed assets |  |  |
Tangible assets | 4 | - | 186
Investment property | 5 | 73,073 | 73,073
Investments | 6 | - | 16
|  | 73,073 | 73,275
Current assets |  |  |
Stocks | 7 | (75) | -
Debtors | 8 | 451,037 | 157,683
Cash at bank and in hand |  | 179,855 | 241,161
|  | 630,817 | 398,844
Creditors: Amounts falling due within one year | 9 | (7,698) | (17,360)
Net current assets |  | 623,119 | 381,484
Net assets |  | 696,192 | 454,759
Capital and reserves |  |  |
Called up share capital | 10 | 2 | 2
Retained earnings |  | 696,190 | 454,757
Shareholders' funds |  | 696,192 | 454,759

For the financial period ending 6 March 2026 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 period in question in accordance with section 476; and
• | The director acknowledges his responsibilities for complying with the requirements of the Act 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. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 31 March 2026

......................................... Mr Anthony Dee Director

Grosvenor Restoration Limited

Notes to the Unaudited Financial Statements for the Period from 1 April 2025 to 6 March 2026

1 | General information

The company is a private company limited by share capital, incorporated in England & Wales.

The address of its registered office is:
Stowegate House
Lombard Street
Lichfield
Staffs
WS13 6DP

The principal place of business is:
9 Grosvenor Close
Lichfield
Staffordshire
WS14 9SR

These financial statements were authorised for issue by the director on 31 March 2026.

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.
The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Grosvenor Restoration Limited

Notes to the Unaudited Financial Statements for the Period from 1 April 2025 to 6 March 2026

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class | Depreciation method and rate
Office equipment | 20% straight line basis
Motor vehicles | 25% straight line basis

Investment property

Investment property is carried at fair value, derived from the current market prices for comparable real estate determined annually by external valuers. The valuers use observable market prices, adjusted if necessary for any difference in the nature, location or condition of the specific asset. Changes in fair value are recognised in profit or loss.

Business combinations

Business combinations are accounted for using the purchase method. The consideration for each acquisition is measured at the aggregate of the fair values at acquisition date of assets given, liabilities incurred or assumed, and equity instruments issued by the group in exchange for control of the acquired, plus any costs directly attributable to the business combination. When a business combination agreement provides for an adjustment to the cost of the combination contingent on future events, the group includes the estimated amount of that adjustment in the cost of the combination at the acquisition date if the adjustment is probable and can be measured reliably.

Investments

Investments in equity shares which are publicly traded or where the fair value can be measured reliably are initially measured at fair value, with changes in fair value recognised in profit or loss. Investments in equity shares which are not publicly traded and where fair value cannot be measured reliably are measured at cost less impairment.
Interest income on debt securities, where applicable, is recognised in income using the effective interest method. Dividends on equity securities are recognised in income when receivable.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Grosvenor Restoration Limited

Notes to the Unaudited Financial Statements for the Period from 1 April 2025 to 6 March 2026

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.
Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.
The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.
Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

3 | Staff numbers

The average number of persons employed by the company (including the director) during the period, was 1 (2025 - 1).

Grosvenor Restoration Limited

Notes to the Unaudited Financial Statements for the Period from 1 April 2025 to 6 March 2026

4 | Tangible assets

| Furniture, fittings and equipment £ | Total £
Cost or valuation
At 1 April 2025 | 916 | 916
Disposals | (916) | (916)
At 6 March 2026 | - | -
Depreciation
At 1 April 2025 | 730 | 730
Eliminated on disposal | (730) | (730)
At 6 March 2026 | - | -
Carrying amount
At 6 March 2026 | - | -
At 31 March 2025 | 186 | 186

5 | Investment properties

| 2026 £
At 1 April | 73,073
At 6 March | 73,073

There has been no valuation of investment property by an independent valuer.

6 | Investments

| 2026 £ | 2025 £
Investments in subsidiaries | - | 16

Grosvenor Restoration Limited

Notes to the Unaudited Financial Statements for the Period from 1 April 2025 to 6 March 2026

Subsidiaries | £
Cost or valuation
At 1 April 2025 | 16
Disposals | (16)
At 6 March 2026 | -
Provision
Carrying amount
At 6 March 2026 | -
At 31 March 2025 | 16

7 | Stocks

| 2026 £ | 2025 £
Other inventories | (75) | -

8 | Debtors

Current | 2026 £ | 2025 £
Trade debtors | - | 975
Prepayments | - | 650
Other debtors | 451,037 | 156,058
| 451,037 | 157,683

Grosvenor Restoration Limited

Notes to the Unaudited Financial Statements for the Period from 1 April 2025 to 6 March 2026

9 | Creditors

Creditors: amounts falling due within one year

| 2026 £ | 2025 £
Due within one year |  |
Trade creditors | (1,599) | (1,599)
Taxation and social security | 7,327 | 5,065
Accruals and deferred income | 1,950 | 13,202
Other creditors | 20 | 692
| 7,698 | 17,360

10 | Share capital

Allotted, called up and fully paid shares

| 2026 | 2025
| No. | £ | No. | £
Ordinary shares of £1 each | 2 | 2 | 2 | 2