Company registration number 03493101 (England and Wales)
GRT INVESTMENTS LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2025
PAGES FOR FILING WITH REGISTRAR
GRT INVESTMENTS LIMITED
CONTENTS
Page
Balance sheet
1
Statement of changes in equity
2
Notes to the financial statements
3 - 5
GRT INVESTMENTS LIMITED
BALANCE SHEET
AS AT
30 SEPTEMBER 2025
30 September 2025
- 1 -
2025
2024
Notes
£
£
£
£
Current assets
Debtors
3
1,075,911
838,871
Cash at bank and in hand
161
3,720
1,076,072
842,591
Creditors: amounts falling due within one year
4
(874,740)
(639,200)
Net current assets
201,332
203,391
Capital and reserves
Called up share capital
5
100
100
Profit and loss reserves
6
201,232
203,291
Total equity
201,332
203,391

For the financial year ended 30 September 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he members have not required the company to obtain an audit of its financial statements 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 financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 8 June 2026 and are signed on its behalf by:
Mr C Rayden
Director
Company registration number 03493101 (England and Wales)
GRT INVESTMENTS LIMITED
STATEMENT OF CHANGES IN EQUITY
FOR THE YEAR ENDED 30 SEPTEMBER 2025
- 2 -
Share capital
Profit and loss reserves
Total
£
£
£
Balance at 1 October 2023
100
205,361
205,461
Year ended 30 September 2024:
Loss for the year
-
(2,070)
(2,070)
Balance at 30 September 2024
100
203,291
203,391
Year ended 30 September 2025:
Loss for the year
-
(2,059)
(2,059)
Balance at 30 September 2025
100
201,232
201,332
GRT INVESTMENTS LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2025
- 3 -
1
Accounting policies
Company information

GRT Investments Limited is a private company limited by shares incorporated in England and Wales. The registered office is Suite 2, De Walden Court, 85 New Cavendish Street, London, W1W 6XD.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Cash at bank and in hand

Cash at bank and in hand are basic financial assets and include cash in hand and deposits held at call with bank.

1.3
Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are measured at transaction price including transaction costs.

Classification of financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

Basic financial liabilities

Basic financial liabilities, including creditors and loans from related party companies, are recognised at transaction price.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. A m ounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised at transaction price.

GRT INVESTMENTS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2025
- 4 -
2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
3
3
3
Debtors
2025
2024
Amounts falling due within one year:
£
£
Other debtors
1,075,911
838,871
4
Creditors: amounts falling due within one year
2025
2024
£
£
Other creditors
874,740
639,200
5
Called up share capital
2025
2024
£
£
Ordinary share capital
Issued and fully paid
100 Ordinary Shares of £1 each
100
100
6
Profit and loss reserves
2025
2024
£
£
At the beginning of the year
203,291
205,361
Loss for the year
(2,059)
(2,070)
At the end of the year
201,232
203,291
GRT INVESTMENTS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2025
- 5 -
7
Related party transactions

At the balance sheet date, the company owed £49,250 (2024: £5 0,650), £87,000 (2024: £276,56 0 owed by), £1 61,000 (2024: £14 1,000), £1 74,950 (2024: £15 8,950), £282,176 (202 4: £192,987) and £118,863 (20 24: £94,213) to RCP Land Limited, RCP Management Solutions Limited, RCP Ground Rent Management Limited, RCP Capital Limited, County Estate Pubs Limited and Westbury Property Solutions Limited respectively, companies related by common control.

At the balance sheet date, the company was owed £1,075,230 (2024: £5 61,630) and £500 (202 4: £500) by RCP Property Management Limited and RCP Group Limited respectively, companies related by common control.

The above loans are all interest free and repayable on demand.

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