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Registration number: 11061080

Grubchen Limited Directors' Report and Unaudited Financial Statements for the Year Ended 30 September 2025

Grubchen Limited

Contents

Company Information | 1
Balance Sheet | 2 to 3
Notes to the Unaudited Financial Statements | 4 to 7

Grubchen Limited

Company Information

Directors | Mrs J E Hodge Mr P Hodge

Registered office | C/O Howsons Winton House Stoke Road Stoke on Trent Staffordshire ST4 2RW

Accountants | Howsons Chartered AccountantsWinton House Stoke Road Stoke on Trent Staffordshire ST4 2RW

Grubchen Limited

(Registration number: 11061080)
Balance Sheet as at 30 September 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Intangible assets | 4 | 40,488 | 52,816
Tangible assets | 5 | 17,199 | 31,985
|  | 57,687 | 84,801
Current assets |  |  |
Debtors | 6 | 6,438 | 20,765
Cash at bank and in hand |  | 3,169 | 6,958
|  | 9,607 | 27,723
Creditors: Amounts falling due within one year | 7 | (77,563) | (50,108)
Net current liabilities |  | (67,956) | (22,385)
Total assets less current liabilities |  | (10,269) | 62,416
Creditors: Amounts falling due after more than one year | 7 | - | (30,751)
Net (liabilities)/assets |  | (10,269) | 31,665
Capital and reserves |  |  |
Called up share capital |  | 150 | 150
Retained earnings |  | (10,419) | 31,515
Shareholders' (deficit)/funds |  | (10,269) | 31,665

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.

Directors' 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; and
• | The directors acknowledge their 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 directors have not delivered to the registrar a copy of the Profit and Loss Account.

Grubchen Limited

(Registration number: 11061080)
Balance Sheet as at 30 September 2025

Approved and authorised by the Board on 10 April 2026 and signed on its behalf by:

......................................... Mrs J E Hodge Director
......................................... Mr P Hodge Director

Grubchen Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2025

1 | General information

The company is a private company limited by share capital, incorporated in United Kingdom.

The address of its registered office is:
C/O Howsons
Winton House
Stoke Road
Stoke on Trent
Staffordshire
ST4 2RW

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 - 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006.

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.

The company's presentational currency is pound sterling (£). The accounts are rounded to the nearest whole pound.

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.

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.

Amortisation

Amortisation is provided on intangible assets so as to write off the cost, less any estimated residual value, over their useful life as follows:

Grubchen Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2025

Asset class | Amortisation method and rate
Website development costs | 10% straight line

Financial instruments

Classification
Basic financial assets, including trade and other debtors, cash and bank balances, are initially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest.
Such assets are subsequently carried at amortised cost using the effective interest method.
Basic financial liabilities, including trade and other trade creditors, bank and other loans, are initially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future receipts discounted at a market rate of interest.
Recognition and measurement
At the end of each reporting period financial assets measured at amortised cost are assessed for objective evidence of impairment. If an asset is impaired the impairment loss is the difference between the carrying amount and the present value of the estimated cash flows discounted at the asset’s original effective interest rate. The impairment loss is recognised in profit and loss.
Impairment
If there is a decrease in the impairment loss arising from an event occurring after the impairment was recognised the impairment is reversed. The reversal is such that the current carrying amount does not exceed what the carrying amount would have been had the impairment not previously been recognised in the profit or loss.
Financial assets are derecognised when a) the contractual rights to the cash flows from the asset expire or are settled, or b) substantially all the risks and rewards of the ownership of the asset are transferred to another party or c) control of the asset has been transferred to another party who has the practical ability to unilaterally sell the asset to an unrelated third party without imposing additional restrictions.

3 | Staff numbers

The average number of persons employed by the company (including directors) during the year, was 2 (2024 - 2).

Grubchen Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2025

4 | Intangible assets

| Intangible Assets £ | Total £
Cost or valuation
At 1 October 2024 | 123,285 | 123,285
At 30 September 2025 | 123,285 | 123,285
Amortisation
At 1 October 2024 | 70,469 | 70,469
Amortisation charge | 12,328 | 12,328
At 30 September 2025 | 82,797 | 82,797
Carrying amount
At 30 September 2025 | 40,488 | 40,488
At 30 September 2024 | 52,816 | 52,816

5 | Tangible assets

| Motor vehicles £ | Office equipment £ | Total £
Cost or valuation
At 1 October 2024 | 71,874 | 2,058 | 73,932
At 30 September 2025 | 71,874 | 2,058 | 73,932
Depreciation
At 1 October 2024 | 40,729 | 1,218 | 41,947
Charge for the year | 14,374 | 412 | 14,786
At 30 September 2025 | 55,103 | 1,630 | 56,733
Carrying amount
At 30 September 2025 | 16,771 | 428 | 17,199
At 30 September 2024 | 31,145 | 840 | 31,985

Grubchen Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2025

6 | Debtors

| Note | 2025 £ | 2024 £
Trade debtors |  | - | -
Other debtors |  | 836 | 4,016
Prepayments |  | - | 999
Accrued income |  | - | 15,750
Corporation tax asset |  | 5,602 | -
|  | 6,438 | 20,765

7 | Creditors

| Note | 2025 £ | 2024 £
Due within one year |  |  |
Bank loans and overdrafts |  | 30,751 | 9,834
Trade creditors |  | 58 | 457
Taxation and social security |  | 941 | 10,465
Other creditors |  | 18,735 | 2,577
Directors' loan account |  | 27,078 | 26,775
|  | 77,563 | 50,108
Due after one year |  |  |
Loans and borrowings |  | - | 30,751

8 | Going Concern

During the year, the company ceased its existing contracts and accordingly reduced its operating costs. As a result of the reduced activity, the company’s reserves became negative at the year end. The directors expect this position to correct in the next financial year as the company secures new work.
The directors continue to support the company financially and operationally while it operates at a reduced level. They are actively pursuing new contract opportunities and are confident that a new contract will be secured in the 2025/26 financial year. Based on these plans and the directors’ ongoing support, the financial statements have been prepared on a going concern basis.