Grey Matter Group Ltd

Grey Matter Group Ltd
Contents Page
For the year ended 31 March 2026

Accountants' report	1
Statement of financial position	2
Notes to the financial statements	3

Grey Matter Group Ltd Accountants' Report For the year ended 31 March 2026
Chartered Management Accountants' report to the board of directors on the preparation of the unaudited statutory accounts Grey Matter Group Ltd for the year ended 31 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 Grey Matter Group Ltd for the year ended 31 March 2026 which comprise of the Profit and Loss Account, the Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us. As a practising member firm of the Chartered Institute of Management Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.cimaglobal.com. This report is made solely to the Board of Directors of Grey Matter Group Ltd , as a body, in accordance with the terms of our engagement letter dated 20 April 2026. Our work has been undertaken solely to prepare for your approval the accounts of Grey Matter Group Ltd and state those matters that we have agreed to state to the Board of Directors of Grey Matter Group Ltd, as a body, in this report in accordance with the requirements of the Chartered Institute of Management Accountants as detailed at http://www.cimaglobal.com. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Grey Matter Group Ltd and its Board of Directors as a body for our work or for this report It is your duty to ensure that Grey Matter Group Ltd 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 Grey Matter Group Ltd. You consider that Grey Matter Group Ltd is exempt from the statutory audit requirement for the year We have not been instructed to carry out an audit or a review of the accounts of Grey Matter Group Ltd. 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. .................................................... Rivington Accounts Ltd Bank House 6-8 Church Street Adlington Lancashire PR7 4EX 20 April 2026 1

Grey Matter Group Ltd
Accountants' Report
For the year ended 31 March 2026

Chartered Management Accountants' report to the board of directors on the preparation of the unaudited statutory accounts Grey Matter Group Ltd for the year ended 31 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 Grey Matter Group Ltd for the year ended 31 March 2026 which comprise of the Profit and Loss Account, the Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.
As a practising member firm of the Chartered Institute of Management Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.cimaglobal.com.
This report is made solely to the Board of Directors of Grey Matter Group Ltd , as a body, in accordance with the terms of our engagement letter dated 20 April 2026. Our work has been undertaken solely to prepare for your approval the accounts of Grey Matter Group Ltd and state those matters that we have agreed to state to the Board of Directors of Grey Matter Group Ltd, as a body, in this report in accordance with the requirements of the Chartered Institute of Management Accountants as detailed at http://www.cimaglobal.com. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Grey Matter Group Ltd and its Board of Directors as a body for our work or for this report
It is your duty to ensure that Grey Matter Group Ltd 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 Grey Matter Group Ltd. You consider that Grey Matter Group Ltd is exempt from the statutory audit requirement for the year
We have not been instructed to carry out an audit or a review of the accounts of Grey Matter Group Ltd. 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.

....................................................
Rivington Accounts Ltd
Bank House
6-8 Church Street
Adlington
Lancashire
PR7 4EX
20 April 2026

1

Grey Matter Group Ltd
Statement of Financial Position
As at 31 March 2026

	Notes	2026 £	2025 £
Fixed assets
Tangible fixed assets	3	45,470	0
		45,470	0
Current assets
Debtors		657,850	1,048,078
Cash at bank and in hand		1,298,611	528,187
		1,956,461	1,576,265
Creditors: amount falling due within one year		(790,767)	(680,794)
Net current assets		1,165,694	895,471

Total assets less current liabilities		1,211,164	895,471
Creditors: amount falling due after more than one year		(40,680)	0
Provisions for liabilities		(197)	0
Net assets		1,170,287	895,471

Capital and reserves
Called up share capital		2	1
Profit and loss account		1,170,285	895,470
Shareholders' funds		1,170,287	895,471

For the year ended 31 March 2026 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.
The directors acknowledge 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 board of directors on 20 April 2026 and were signed on its behalf by:

-------------------------------
Carl Belshaw
Director

2

Grey Matter Group Ltd
Notes to the Abridged Financial Statements
For the year ended 31 March 2026

General Information

Grey Matter Group Ltd is a private company, limited by shares, registered in England and Wales, registration number 13269610, registration address Bank House 6-8 Church Street, Adlington, Chorley, Lancashire, PR7 4EX.

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.

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

Dividends

Proposed dividends are only included as liabilities in the statement of financial position when their payment has been approved by the shareholders prior to the statement of financial position date.

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:

Motor Vehicles

25% Reducing Balance

Stocks

Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.

Provisions

Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.

2.	Average number of employees Average number of employees during the year was 3 (2025 : 2).

3.

Tangible fixed assets

Cost or valuation	Motor Vehicles	Total
	£	£
At 01 April 2025	-	-
Additions	59,950	59,950
Disposals	-	-
At 31 March 2026	59,950	59,950
Depreciation
At 01 April 2025	-	-
Charge for year	14,480	14,480
On disposals	-	-
At 31 March 2026	14,480	14,480
Net book values
Closing balance as at 31 March 2026	45,470	45,470
Opening balance as at 01 April 2025	-	-

3


Registered Number: 13269610
England and Wales
GREY MATTER GROUP LTD

Abridged Accounts

Period of accounts Start date: 01 April 2025 End date: 31 March 2026