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Registered number: 12785939
GRH Finance Ltd
Unaudited Financial Statements
For The Year Ended 31 August 2025
GRH Finance Ltd
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Statement of Changes in Equity | 3
Notes to the Financial Statements | 4—6

Page 1
GRH Finance Ltd
Balance Sheet
As At 31 August 2025
Balance Sheet
Registered number: 12785939

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 2,530 |  | 2,401
|  |  | 2,530 |  | 2,401
CURRENT ASSETS
Cash at bank and in hand |  | 14,476 |  | 9,318 |
|  | 14,476 |  | 9,318 |
Creditors: Amounts Falling Due Within One Year | 5 | (12,901 ) |  | (15,050 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 1,575 |  | (5,732 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 4,105 |  | (3,331 )
NET ASSETS/(LIABILITIES) |  |  | 4,105 |  | (3,331 )
CAPITAL AND RESERVES
Called up share capital | 6 |  | 1 |  | 1
Profit and Loss Account |  |  | 4,104 |  | (3,332 )
SHAREHOLDERS' FUNDS |  |  | 4,105 |  | (3,331)

Page 1
Page 2
GRH Finance Ltd
Balance Sheet (continued)
As At 31 August 2025
For the year ending 31 August 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board

Glenn Robert Hardie Director
15 May 2026

The notes on pages 4 to 6 form part of these financial statements.
Page 2
Page 3
GRH Finance Ltd
Statement of Changes in Equity
For The Year Ended 31 August 2025
Statement of Changes in Equity

| Share Capital | Profit and Loss Account | Total
--- | --- | --- | ---
| £ | £ | £
As at 1 September 2023 | 1 | 738 | 739
Profit for the year and total comprehensive income | - | 31,807 | 31,807
Dividends paid | - | (35,877) | (35,877)
As at 31 August 2024 and 1 September 2024 | 1 | (3,332 ) | (3,331)
Profit for the year and total comprehensive income | - | 46,934 | 46,934
Dividends paid | - | (39,498) | (39,498)
As at 31 August 2025 | 1 | 4,104 | 4,105

Page 3
Page 4
GRH Finance Ltd
Notes to the Financial Statements
For The Year Ended 31 August 2025
Notes to the Financial Statements
1. General Information
GRH Finance Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 12785939 . The registered office is 14 Bramerton Road, Hockley, SS5 4PJ.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Revenue is recognised to the extent that the company obtains the right to consideration in exchange for its performance. Revenue is measured at the fair value of the consideration received, excluding discounts, rebates, VAT and other sales taxes or duty. The following criteria must also be met before revenue is recognised:
Rendering of services
Revenue 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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery | 25% Reducing Balance Method
Furniture, fixtures and equipment | 25% Reducing Balance Method
Computer Equipment | 25% Reducing Balance Method

2.4. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
...CONTINUED
Page 4
Page 5
GRH Finance Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 August 2025
2.4. Taxation - continued
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2024: 1)
1 1
4. Tangible Assets

| Plant & Machinery | Furniture, fixtures and equipment | Computer Equipment | Total
--- | --- | --- | --- | ---
| £ | £ | £ | £
Cost
As at 1 September 2024 | 358 | - | 3,702 | 4,060
Additions | - | 208 | 764 | 972
As at 31 August 2025 | 358 | 208 | 4,466 | 5,032
Depreciation
As at 1 September 2024 | 206 | - | 1,453 | 1,659
Provided during the period | 38 | 52 | 753 | 843
As at 31 August 2025 | 244 | 52 | 2,206 | 2,502
Net Book Value
As at 31 August 2025 | 114 | 156 | 2,260 | 2,530
As at 1 September 2024 | 152 | - | 2,249 | 2,401

5. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Corporation tax | 11,701 |  | 7,428
Accruals and deferred income | 1,200 |  | 1,200
Director's loan account | - |  | 6,422
| 12,901 |  | 15,050

Page 5
Page 6
GRH Finance Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 August 2025
6. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 1 |  | 1

7. Dividends

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
On equity shares:
Interim dividend paid | 39,498 |  | 35,877

8. Related Party Transactions
Included in creditors due within one year is an amount of £0 (2024: £6,422 ) payable to director. The amount is interest free and repayable on demand.
9. Ultimate Controlling Party
The company's ultimate controlling party is director of the company by virtue of the ownership of 100% of the issued share capital in the company.
Page 6