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Company Registration No. 03222222 (England and Wales)
CLASSGRADE LIMITED Unaudited accounts for the year ended 31 August 2025
CLASSGRADE LIMITED Unaudited accounts Contents
Page
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CLASSGRADE LIMITED Company Information for the year ended 31 August 2025
Directors
Moiz Siddiqi Adeel Ahmed Adham
Company Number
03222222 (England and Wales)
Registered Office
FLAT 63 125 PARK ROAD LONDON NW8 7JS
Accountants
Bloom Business Solutions LTD Suite 04-110 30 Churchill Place Canary Wharf London England E14 5RE
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CLASSGRADE LIMITED Statement of financial position as at 31 August 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
959 
1,065 
Current assets
Inventories
- 
49,650 
Debtors
2,105,216 
1,615,556 
Cash at bank and in hand
1,554 
8 
2,106,770 
1,665,214 
Creditors: amounts falling due within one year
(1,259,220)
(1,293,978)
Net current assets
847,550 
371,236 
Total assets less current liabilities
848,509 
372,301 
Creditors: amounts falling due after more than one year
(384,354)
- 
Net assets
464,155 
372,301 
Capital and reserves
Called up share capital
10,000 
10,000 
Profit and loss account
454,155 
362,301 
Shareholders' funds
464,155 
372,301 
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 members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge 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 and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 22 May 2026 and were signed on its behalf by
Moiz Siddiqi Director Company Registration No. 03222222
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CLASSGRADE LIMITED Notes to the Accounts for the year ended 31 August 2025
1
Statutory information
CLASSGRADE LIMITED is a private company, limited by shares, registered in England and Wales, registration number 03222222. The registered office is FLAT 63 125 PARK ROAD, LONDON, NW8 7JS.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. 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.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Fixtures & fittings
10% Depreciation Reducing Balance Method
Inventories
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion.
Pension costs
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
Going concern
The Financial Statements of the company are prepared on a going concern basis on the grounds that current and future funding sources or support will be more than adequate for the company’s needs.
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CLASSGRADE LIMITED Notes to the Accounts for the year ended 31 August 2025
Leased assets
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged against profit on a straight line basis over the lease term. Assets held under finance leases and hire purchase contracts are capitalised and depreciated over their useful lives. The corresponding lease or hire purchase obligation is treated in the balance sheet as a liability. The interest element of rental obligations is charged to the profit and loss account over the period of the lease at a constant proportion of the outstanding balance of capital repayments.
4
Tangible fixed assets
Fixtures & fittings 
£ 
Cost or valuation
At cost 
At 1 September 2024
7,653 
At 31 August 2025
7,653 
Depreciation
At 1 September 2024
6,588 
Charge for the year
106 
At 31 August 2025
6,694 
Net book value
At 31 August 2025
959 
At 31 August 2024
1,065 
5
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
VAT
79 
8,141 
Trade debtors
- 
37,497 
Amounts due from group undertakings etc.
1,863,753 
1,250,695 
Other debtors
241,384 
319,223 
2,105,216 
1,615,556 
6
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
Bank loans and overdrafts
11,820 
13,005 
Trade creditors
169,916 
356,721 
Amounts owed to group undertakings and other participating interests
898,373 
742,577 
Taxes and social security
30,291 
55,811 
Other creditors
139,220 
116,264 
Accruals
9,600 
9,600 
1,259,220 
1,293,978 
7
Creditors: amounts falling due after more than one year
2025 
2024 
£ 
£ 
Loans from directors
384,354 
- 
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CLASSGRADE LIMITED Notes to the Accounts for the year ended 31 August 2025
8
Controlling party
CLASSGRADE HOLDINGS LIMITED has acquired 100% equity and Mr Moiz Siddiqi and Mr. Adeel Ahmed Adham, are acting as directors.
9
Average number of employees
During the year the average number of employees was 2 (2024: 2).
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