Grod Lincs Limited

	Page
Accountant's Report	1
Balance Sheet	2—3
Notes to the Financial Statements	4—5

In accordance with the engagement letter dated , and in order to assist you to fulfil your duties under the Companies Act 2006, we have compiled the financial statements of the company from the accounting records and information and explanations you have given to us.

This report is made to the directors in accordance with the terms of our engagement. Our work has been undertaken to prepare for approval by the directors the financial statements that we have been engaged to compile, to report to the directors that we have done so, and to state those matters that we have agreed to state to them in this report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the Company and the Company's directors for our work or for this report.

You have acknowledged on the balance sheet as at year ended 31 May 2026 your duty to ensure that the company has kept proper accounting records and to prepare financial statements that give a true and fair view under the Companies Act 2006. You consider that the company is exempt from the statutory requirement for an audit for the year.

We have not been instructed to carry out an audit of the financial statements. 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.

08/06/2026

Rothenburg Associates Limited

8 Lydia Court

Immingham

N E lincs

DN40 2HF

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Grod Lincs Limited

Balance Sheet

As At 31 May 2026

Balance Sheet

Registered number: 10779464

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		101,268		61,453

			101,268		61,453
CURRENT ASSETS
Stocks	5	5,000		5,000
Debtors	6	337,543		167,429
Cash at bank and in hand		91,539		96,902

		434,082		269,331
Creditors: Amounts Falling Due Within One Year	7	(229,290 )		(212,853 )

NET CURRENT ASSETS (LIABILITIES)			204,792		56,478

TOTAL ASSETS LESS CURRENT LIABILITIES			306,060		117,931

NET ASSETS			306,060		117,931

CAPITAL AND RESERVES
Called up share capital	8		102		102
Profit and Loss Account			305,958		117,829

SHAREHOLDERS' FUNDS			306,060		117,931

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Grod Lincs Limited

Balance Sheet (continued)

As At 31 May 2026

For the year ending 31 May 2026 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.

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

Mr Dean Ridley

Director

08/06/2026

The notes on pages 4 to 5 form part of these financial statements.

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Grod Lincs Limited

Notes to the Financial Statements

For The Year Ended 31 May 2026

Notes to the Financial Statements

1. General Information

Grod Lincs Limited is a private company, limited by shares, incorporated in England & Wales, registered number 10779464 . The registered office is Wolds Yard, Unit 1 Louth Road, West Ashby, Horncastle, LN9 5PS.

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

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 from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

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	15% RB
Motor Vehicles	25% RB
Computer Equipment	3 Yr S/L

2.4. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

2.5. Taxation

Income tax expense represents the sum of the tax currently payable.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 6 (2025: 6)

4. Tangible Assets

	Plant & Machinery	Motor Vehicles	Computer Equipment	Total
	£	£	£	£
Cost
As at 1 June 2025	15,243	111,387	2,793	129,423
Additions	10,882	60,233	999	72,114
Disposals	-	(31,345 )	-	(31,345 )

As at 31 May 2026	26,125	140,275	3,792	170,192

Depreciation
As at 1 June 2025	9,935	55,722	2,313	67,970
Provided during the period	2,171	24,832	551	27,554
Disposals	-	(26,600 )	-	(26,600 )

As at 31 May 2026	12,106	53,954	2,864	68,924

...CONTINUED

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Grod Lincs Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 May 2026

Net Book Value
As at 31 May 2026	14,019	86,321	928	101,268

As at 1 June 2025	5,308	55,665	480	61,453

5. Stocks

	2026	2025
	£	£
Work in progress	5,000	5,000

6. Debtors

	2026	2025
	£	£
Due within one year
Trade debtors	315,553	152,549
Other debtors	21,990	14,880

	337,543	167,429

7. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Trade creditors	90,851	78,541
Other creditors	62,471	64,473
Taxation and social security	75,968	69,839

	229,290	212,853

8. Share Capital

	2026	2025
	£	£
Allotted, Called up and fully paid	102	102

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