REGISTERED NUMBER: 01349658

Unaudited Financial Statements for the Year Ended 31 August 2025

for

Groomberry Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr D M Groves

Mr D M George

Mrs J A Groves

Mrs S A George

REGISTERED OFFICE:

12 West Links

Tollgate

Chandlers Ford

Eastleigh

Hampshire

SO53 3TG

REGISTERED NUMBER:

01349658

ACCOUNTANTS:

Talbot Accounting Solutions LLP

Bartley Cottage

Ringwood Road

Bartley

Southampton

Hampshire

SO40 7LD

FIXED ASSETS

Tangible assets

4

239,146

-

Investment property

5

2,550,000

3,500,000

2,789,146

3,500,000

CURRENT ASSETS

Debtors

6

2,701

15,000

Cash at bank

457,235

43,999

459,936

58,999

CREDITORS

Amounts falling due within one year

7

67,901

50,610

NET CURRENT ASSETS

392,035

8,389

TOTAL ASSETS LESS CURRENT LIABILITIES

3,181,181

3,508,389

PROVISIONS FOR LIABILITIES

409,089

646,589

NET ASSETS

2,772,092

2,861,800

CAPITAL AND RESERVES

Called up share capital

2,700

3,000

Capital redemption reserve

300

-

Retained earnings

2,769,092

2,858,800

2,772,092

2,861,800

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 August 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The 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.

The financial statements were approved by the Board of Directors and authorised for issue on 28 April 2026 and were signed on its behalf by:

Mr D M George - Director

1.	STATUTORY INFORMATION

Groomberry Limited is a private company, limited by shares , registered in Not specified/Other. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Financial instruments

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method 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. Financial assets classified as receivable within one year are not amortised.

Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, 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 payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 4 (2024 - 4 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

Additions

239,146

At 31 August 2025

239,146

NET BOOK VALUE

At 31 August 2025

239,146

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 September 2024

3,500,000

Disposals

(950,000

)

At 31 August 2025

2,550,000

NET BOOK VALUE

At 31 August 2025

2,550,000

At 31 August 2024

3,500,000

The fair value of the investment property has been arrived at on the basis of a valuation carried out by the directors on the balance sheet date. The valuation was made on an open market value basis by reference to market evidence of transaction prices for similar properties.

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.25

31.8.24

£

£

Trade debtors

-

15,000

Other debtors

2,701

-

2,701

15,000

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.25

31.8.24

£

£

Trade creditors

1

-

Taxation and social security

57,110

38,621

Other creditors

10,790

11,989

67,901

50,610