REGISTERED NUMBER: 05378425 (England and Wales)

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

FOR

P & W GRIERSON HOLDING COMPANY LTD.

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr P J Grierson

Mrs W A Grierson

SECRETARY:

Mrs W A Grierson

REGISTERED OFFICE:

Unit 5, Oak Business Units

Thorverton Road

Exeter

Devon

EX2 8FS

REGISTERED NUMBER:

05378425 (England and Wales)

ACCOUNTANTS:

Marsland Nash Associates

Chartered Tax Advisers, Accountants

and Business Consultants

Vantage Point House

Silverhills Road

Decoy Industrial Estate

Newton Abbot

Devon

TQ12 5ND

BANKERS:

HSBC

250 High Street

Exeter

Devon

EX4 3PZ

CURRENT ASSETS

Debtors

4

20,700

-

Investments

5

345,464

314,888

Cash at bank

409

331

366,573

315,219

CREDITORS

Amounts falling due within one year

6

35,668

23,556

NET CURRENT ASSETS

330,905

291,663

TOTAL ASSETS LESS CURRENT LIABILITIES

330,905

291,663

CAPITAL AND RESERVES

Called up share capital

1,000

1,000

Retained earnings

329,905

290,663

SHAREHOLDERS' FUNDS

330,905

291,663

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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

In accordance with Section 444 of the Companies Act 2006, the Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 16 June 2026 and were signed on its behalf by:

Mrs W A Grierson - Director

Mr P J Grierson - Director

1.	STATUTORY INFORMATION

P & W Grierson Holding Company Ltd. is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2025 - NIL).

4.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Amounts owed by group undertakings

20,700

-

5.	CURRENT ASSET INVESTMENTS

2026

2025

£

£

Shares in group undertakings

345,464

314,888

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Directors' current accounts

35,668

23,548

Accrued expenses

-

8

35,668

23,556

7.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31 March 2026 and 31 March 2025:

2026

2025

£

£

Mr P J Grierson and Mrs W A Grierson

Balance outstanding at start of year

(23,548

)

(256

)

Amounts advanced

61,460

47,238

Amounts repaid

(73,580

)

(70,530

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

(35,668

)

(23,548

)

Loans are unsecured, interest free and repayable on demand.