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GRISDALES LIMITED

Registered Number
06167757
(England and Wales)

Unaudited Financial Statements for the Year ended
31 December 2025

GRISDALES LIMITED
Company Information
for the year from 1 January 2025 to 31 December 2025

Director | RITSON, Rachel

Company Secretary | RITSON, Rachel

Registered Address | 2 Europe Way
| Cockermouth
| CA13 0RJ

Registered Number | 06167757 (England and Wales)

GRISDALES LIMITED
Statement of Financial Position
31 December 2025

| Notes | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |
Tangible assets | 4 |  |  | 14,575 |  |  |  | 11,829
|  |  |  | 14,575 |  |  |  | 11,829
Current assets |  |  |  |  |  |  |  |
Debtors | 5 | 70,561 |  |  |  | 78,200 |  |
Cash at bank and on hand |  | 812,409 |  |  |  | 519,390 |  |
|  | 882,970 |  |  |  | 597,590 |  |
Creditors amounts falling due within one year | 6 | (330,737) |  |  |  | (233,111) |  |
Net current assets (liabilities) |  |  |  | 552,233 |  |  |  | 364,479
Total assets less current liabilities |  |  |  | 566,808 |  |  |  | 376,308
Provisions for liabilities | 7 |  |  | (1,690) |  |  |  | (1,590)
Net assets |  |  |  | 565,118 |  |  |  | 374,718
Capital and reserves |  |  |  |  |  |  |  |
Called up share capital |  |  |  | 70 |  |  |  | 70
Other reserves |  |  |  | 30 |  |  |  | 30
Profit and loss account |  |  |  | 565,018 |  |  |  | 374,618
Shareholders' funds |  |  |  | 565,118 |  |  |  | 374,718

- The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
- The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
- The Director acknowledges their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
- These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
- The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Director on 13 May 2026, and are signed on its behalf by:
RITSON, Rachel Director Registered Company No. 06167757

GRISDALES LIMITED
Notes to the Financial Statements
for the year ended 31 December 2025

1. | Accounting policies
--- | ---

| Statutory information
--- | ---
| The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

| Basis of preparation
--- | ---
| The financial statements have been prepared under the historical cost convention on a going concern basis unless otherwise specified within these accounting policies and in accordance with Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

| Functional and presentation currency
--- | ---
| The financial statements are presented in sterling and this is the functional currency of the company.

| Turnover policy
--- | ---
| Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and/or the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

| Employee benefits
--- | ---
| The company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the company pays fixed contributions into a separate entity. Once the contributions have been paid the company has no further obligation. [New Paragraph] Contributions to defined contribution plans are expensed in the period to which they relate. Amounts not paid are shown in accruals in the Statement of Financial Position. The assets of the plan are held separately from the company in independently administered funds.

| Defined contribution pension plan
--- | ---
| The company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the company pays fixed contributions into a separate entity. Once the contributions have been paid the company has no further obligation. Contributions to defined contribution plans are expensed in the period to which they relate. Amounts not paid are shown in other creditors in the Statement of Financial Position. The assets of the plan are held separately from the company in independently administered funds.

| Current taxation
--- | ---
| Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

| Deferred tax
--- | ---
| Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

| Intangible assets
--- | ---
| Intangible assets are stated at cost less accumulated amortisation and accumulated impairment losses. The assets are reviewed for impairment if the above factors indicate that the carrying amount may be impaired. Amortisation is included in 'administrative expenses' in the profit and loss account.

| Goodwill
--- | ---
| Goodwill arising on an acquisition of a business is carried at cost less accumulated impairment losses, if any. Goodwill is amortised over its expected useful life which is estimated to be ten years. Goodwill is assessed for impairment when there are indicators of impairment and any impairment is charged to the income statement. No reversals of impairment are recognised.

| Tangible fixed assets and depreciation
--- | ---
| Tangible fixed assets are stated at cost or valuation less depreciation. The assets residual values, useful lives and depreciation methods are reviewed and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposal are determined by comparing the proceeds with the carrying amount and are recognised in the Income Statement Depreciation is provided on all tangible fixed assets as follows:

|  | Reducing balance (%) |  | Straight line (years)
| Land and buildings | - |  | 5
| Fixtures and fittings | - |  | 6.67
| Vehicles | 25 |  | -
| Office Equipment | - |  | 4

| Trade and other debtors
--- | ---
| Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

| Trade and other creditors
--- | ---
| Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

| Financial instruments
--- | ---
| The company enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in ordinary shares.

| Government grants or assistance
--- | ---
| Grants are accounted under the accruals model as permitted by FRS 102. Grants relating to expenditure on tangible fixed assets are credited to profit or loss at the same rate as the depreciation on the assets to which the grant relates. The deferred element of grants is included in creditors as deferred income. Grants of a revenue nature are recognised in the Income Statement in the same period as the related expenditure.

2. | Average number of employees
--- | ---

|  | 2025 |  | 2024
| Average number of employees during the year | 24 |  | 26

3. | Intangible assets
--- | ---

|  | Goodwill |  | Total
--- | --- | --- | --- | ---
|  | £ |  | £
| Cost or valuation
| At 01 January 25 | 35,000 |  | 35,000
| At 31 December 25 | 35,000 |  | 35,000
| Amortisation and impairment
| At 01 January 25 | 35,000 |  | 35,000
| At 31 December 25 | 35,000 |  | 35,000
| Net book value
| At 31 December 25 | - |  | -
| At 31 December 24 | - |  | -

4. | Tangible fixed assets
--- | ---

|  | Land & buildings |  | Vehicles |  | Fixtures & fittings |  | Office Equipment |  | Total
--- | --- | --- | --- | --- | --- | --- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £ |  | £
| Cost or valuation
| At 01 January 25 | 32,418 |  | 37,067 |  | 12,236 |  | 8,741 |  | 90,462
| Additions | - |  | - |  | - |  | 7,604 |  | 7,604
| Disposals | - |  | - |  | - |  | (8,741) |  | (8,741)
| At 31 December 25 | 32,418 |  | 37,067 |  | 12,236 |  | 7,604 |  | 89,325
| Depreciation and impairment
| At 01 January 25 | 32,418 |  | 25,238 |  | 12,236 |  | 8,741 |  | 78,633
| Charge for year | - |  | 2,957 |  | - |  | 1,901 |  | 4,858
| On disposals | - |  | - |  | - |  | (8,741) |  | (8,741)
| At 31 December 25 | 32,418 |  | 28,195 |  | 12,236 |  | 1,901 |  | 74,750
| Net book value
| At 31 December 25 | - |  | 8,872 |  | - |  | 5,703 |  | 14,575
| At 31 December 24 | - |  | 11,829 |  | - |  | - |  | 11,829

5. | Debtors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade debtors / trade receivables | 45,907 |  | 41,040
| Other debtors | 9,130 |  | 13,073
| Prepayments and accrued income | 15,524 |  | 24,087
| Total | 70,561 |  | 78,200

| Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

6. | Creditors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade creditors / trade payables | 59,111 |  | 55,359
| Amounts owed to related parties | - |  | 7,886
| Taxation and social security | 137,253 |  | 103,431
| Other creditors | 116,125 |  | 61,684
| Accrued liabilities and deferred income | 18,248 |  | 4,751
| Total | 330,737 |  | 233,111

| Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

7. | Provisions for liabilities
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Net deferred tax liability (asset) | 1,690 |  | 1,590
| Total | 1,690 |  | 1,590