GR FRESH FOODS LTD

GR FRESH FOODS LTD
Contents Page
For the year ended 31 August 2025

Accountants' Report	1
Statement of Financial Position	2
Notes to the Financial Statements	3

GR FRESH FOODS LTD Accountants' Report For the year ended 31 August 2025
Report to the directors on the preparation of the unaudited statutory accounts of GR FRESH FOODS LTD for the year ended 31 August 2025 In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of GR FRESH FOODS LTD for the year ended 31 August 2025 which comprise of 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 company’s accounting records and from information and explanations you have given to us. As a practising member firm of the Institute of Financial Accountants (IFA), we are subject to its ethical and other professional requirements which are detailed at https://www.ifa.org.uk/about-us/acting-in-the-public-interest/memberregulations. This report is made solely to the Board of Directors of GR FRESH FOODS LTD, as a body, in accordance with the terms of our engagement letter dated 31 May 2026. Our work has been undertaken solely to prepare for your approval the accounts of GR FRESH FOODS LTD and state those matters that we have agreed to state to the Board of Directors of GR FRESH FOODS LTD, as a body, in this report.To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than GR FRESH FOODS LTD and its Board of Directors as a body for our work or for this report. It is your duty to ensure that GR FRESH FOODS LTD has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of GR FRESH FOODS LTD.You consider that GR FRESH FOODS LTD is exempt from the statutory audit requirement for the year. We have not been instructed to carry out an audit of the accounts of GR FRESH FOODS LTD. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements 31 August 2025. .................................................... AZI ACCOUNTANCY SERVICES LTD 115 HIGH STREET BRIERLEY HILL DUDLEY WEST MDILANDS DY5 3AU 31 May 2026 1

GR FRESH FOODS LTD
Accountants' Report
For the year ended 31 August 2025

Report to the directors on the preparation of the unaudited statutory accounts of GR FRESH FOODS LTD for the year ended 31 August 2025
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of GR FRESH FOODS LTD for the year ended 31 August 2025 which comprise of 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 company’s accounting records and from information and explanations you have given to us.

As a practising member firm of the Institute of Financial Accountants (IFA), we are subject to its ethical and other professional requirements which are detailed at https://www.ifa.org.uk/about-us/acting-in-the-public-interest/memberregulations.

This report is made solely to the Board of Directors of GR FRESH FOODS LTD, as a body, in accordance with the terms of our engagement letter dated 31 May 2026. Our work has been undertaken solely to prepare for your approval the accounts of GR FRESH FOODS LTD and state those matters that we have agreed to state to the Board of Directors of GR FRESH FOODS LTD, as a body, in this report.To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than GR FRESH FOODS LTD and its Board of Directors as a body for our work or for this report.

It is your duty to ensure that GR FRESH FOODS LTD has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of GR FRESH FOODS LTD.You consider that GR FRESH FOODS LTD is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit of the accounts of GR FRESH FOODS LTD. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements 31 August 2025.

....................................................

AZI ACCOUNTANCY SERVICES LTD
115 HIGH STREET
BRIERLEY HILL
DUDLEY
WEST MDILANDS
DY5 3AU
31 May 2026

1

GR FRESH FOODS LTD
Statement of Financial Position
As at 31 August 2025

	Notes	2025 £	2024 £
Fixed assets
Tangible fixed assets	3	34,401	45,867
		34,401	45,867
Current assets
Stocks		19,650	1,400
Debtors		24,518	21,276
Cash at bank and in hand		235	236
		44,403	22,912
Creditors: amount falling due within one year		(24,452)	(10,559)
Net current assets		19,951	12,353

Total assets less current liabilities		54,352	58,220
Net assets		54,352	58,220

Capital and reserves
Called up share capital		1	1
Profit and loss account		54,351	58,219
Shareholders' funds		54,352	58,220

For the year ended 31 August 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's 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 director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 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 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 director on 31 May 2026 and were signed by:

-------------------------------
Gurcharan Singh GILL
Director

2

GR FRESH FOODS LTD
Notes to the Abridged Financial Statements
For the year ended 31 August 2025

General Information

GR FRESH FOODS LTD is a private company, limited by shares, registered in , registration number 12790138, registration address 321 PENN ROAD, WOLVERHAMPTON, WEST MIDLANDS, WV4 5QF.

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.

2.	Average number of employees Average number of employees during the year was 3 (2024 : 8).

3.

Tangible fixed assets

Cost or valuation	Fixtures and Fittings	Total
	£	£
At 01 September 2024	88,434	88,434
Additions	-	-
Disposals	-	-
At 31 August 2025	88,434	88,434
Depreciation
At 01 September 2024	42,567	42,567
Charge for year	11,466	11,466
On disposals	-	-
At 31 August 2025	54,033	54,033
Net book values
Closing balance as at 31 August 2025	34,401	34,401
Opening balance as at 01 September 2024	45,867	45,867

3

Registered Number: 12790138

GR FRESH FOODS LTD

Abridged Accounts

Period of accounts Start date: 01 September 2024 End date: 31 August 2025