2024-06-01 2025-05-31 false Capium Accounts Production 1.1 14095202 2024-06-01 2025-05-31 14095202 bus:AbridgedAccounts 2024-06-01 2025-05-31 14095202 bus:FRS102 2024-06-01 2025-05-31 14095202 bus:AuditExemptWithAccountantsReport 2024-06-01 2025-05-31 14095202 bus:SmallCompaniesRegimeForAccounts 2024-06-01 2025-05-31 14095202 bus:PrivateLimitedCompanyLtd 2024-06-01 2025-05-31 14095202 2024-06-01 2025-05-31 14095202 2025-05-31 14095202 bus:RegisteredOffice 2024-06-01 2025-05-31 14095202 core:WithinOneYear 2025-05-31 14095202 core:AfterOneYear 2025-05-31 14095202 1 2024-06-01 2025-05-31 14095202 bus:Director1 2024-06-01 2025-05-31 14095202 bus:Director1 2025-05-31 14095202 bus:Director1 2023-06-01 2024-05-31 14095202 bus:Director2 2024-06-01 2025-05-31 14095202 bus:Director2 2025-05-31 14095202 bus:Director2 2023-06-01 2024-05-31 14095202 2023-06-01 14095202 bus:LeadAgentIfApplicable 2024-06-01 2025-05-31 14095202 2023-06-01 2024-05-31 14095202 2024-05-31 14095202 core:WithinOneYear 2024-05-31 14095202 core:AfterOneYear 2024-05-31 14095202 bus:EntityAccountantsOrAuditors 2023-06-01 2024-05-31 14095202 core:ComputerEquipment 2024-06-01 2025-05-31 14095202 core:ComputerEquipment 2025-05-31 14095202 core:ComputerEquipment 2024-05-31 14095202 core:LeasedAssetsHeldAsLessee core:PlantMachinery 2025-05-31 14095202 core:LeasedAssetsHeldAsLessee core:PlantMachinery 2024-05-31 14095202 core:NetGoodwill 2024-06-01 2025-05-31 14095202 core:NetGoodwill 2025-05-31 14095202 core:NetGoodwill 2024-05-31 14095202 core:CostValuation core:Non-currentFinancialInstruments 2025-05-31 14095202 core:CostValuation core:Non-currentFinancialInstruments 2024-05-31 14095202 core:AdditionsToInvestments core:Non-currentFinancialInstruments 2025-05-31 14095202 core:DisposalsDecreaseInInvestments core:Non-currentFinancialInstruments 2025-05-31 14095202 core:RevaluationsIncreaseDecreaseInInvestments core:Non-currentFinancialInstruments 2025-05-31 14095202 core:Non-currentFinancialInstruments 2025-05-31 14095202 core:Non-currentFinancialInstruments 2024-05-31 14095202 core:ShareCapital 2025-05-31 14095202 core:ShareCapital 2024-05-31 14095202 core:RetainedEarningsAccumulatedLosses 2025-05-31 14095202 core:RetainedEarningsAccumulatedLosses 2024-05-31 14095202 dpl:Item1 2024-06-01 14095202 dpl:Item1 2025-05-31 14095202 dpl:Item1 2023-06-01 14095202 dpl:Item1 2024-05-31 iso4217:GBP xbrli:shares xbrli:pure

Registered Number: 14095202
England and Wales
GRADE A ACCOUNTING LTD
Abridged Accounts
Period of accounts Start date: 01 June 2024 End date: 31 May 2025

Grade A Accounting Ltd Contents Page For the year ended 31 May 2025
Accountants' report | 1
Statement of financial position | 2
Notes to the financial statements | 3

Grade A Accounting Ltd Accountants' Report For the year ended 31 May 2025
Accountant’s report You consider that the company is exempt from an audit for the year ended 31 May 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 Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes 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. Grade A Accounting Ltd 31 May 2025 .................................................... Grade A Accounting Ltd 124 City Road London EC1V 2NX 12 May 2026 1

Grade A Accounting Ltd Statement of Financial Position As at 31 May 2025
| Notes | 2025 £ |  | 2024 £
--- | --- | --- | --- | ---
Fixed assets |  |  |
Intangible fixed assets | 3 | 7,000 |  | 8,000
Tangible fixed assets | 4 | 0 |  | 485
|  | 7,000 |  | 8,485
Current assets |  |  |
Debtors |  | 6,551 |  | 1,200
Cash at bank and in hand |  | 10,513 |  | 11,832
|  | 17,064 |  | 13,032
Creditors: amount falling due within one year |  | (7,662) |  | (8,432)
Net current assets |  | 9,402 |  | 4,600
Total assets less current liabilities |  | 16,402 |  | 13,085
Net assets |  | 16,402 |  | 13,085
Capital and reserves |  |  |
Called up share capital |  | 30 |  | 30
Profit and loss account |  | 16,372 |  | 13,055
Shareholders' funds |  | 16,402 |  | 13,085
For the year ended 31 May 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. 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 12 May 2026 and were signed on its behalf by:
------------------------------- Anna Romasko Director
2

Grade A Accounting Ltd Notes to the Abridged Financial Statements For the year ended 31 May 2025
General Information Grade A Accounting Ltd is a private company, limited by shares, registered in England and Wales, registration number 14095202, registration address Creative Works space,, 7 Blackhorse Ln, London, E17 6DS. 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. Intangible assets Intangible assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight line basis over their estimated useful economic lives. Impairment of intangible assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable. Goodwill Acquired goodwill is stated at cost less amortisation. Amortisation is calculated on a straight line basis over the estimated expected useful economic life of the goodwill of 10 years. 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:
Computer Equipment | 3 years Straight Line
2. | Average number of employees Average number of employees during the year was 3 (2024 : 2).
3. | Intangible fixed assets
Cost | Goodwill |  | Total
| £ |  | £
At 01 June 2024 | 10,000 |  | 10,000
Additions | - |  | -
Disposals | - |  | -
At 31 May 2025 | 10,000 |  | 10,000
Amortisation
At 01 June 2024 | 2,000 |  | 2,000
Charge for year | 1,000 |  | 1,000
On disposals | - |  | -
At 31 May 2025 | 3,000 |  | 3,000
Net book values
At 31 May 2025 | 7,000 |  | 7,000
At 31 May 2024 | 8,000 |  | 8,000
4. | Tangible fixed assets
Cost or valuation | Computer Equipment |  | Total
| £ |  | £
At 01 June 2024 | 1,454 |  | 1,454
Additions | - |  | -
Disposals | - |  | -
At 31 May 2025 | 1,454 |  | 1,454
Depreciation
At 01 June 2024 | 969 |  | 969
Charge for year | 485 |  | 485
On disposals | - |  | -
At 31 May 2025 | 1,454 |  | 1,454
Net book values
Closing balance as at 31 May 2025 | - |  | -
Opening balance as at 01 June 2024 | 485 |  | 485
3