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Registered Number: 13647590
England and Wales

 

 

 

GRACE & CO. LTD



Unaudited Financial Statements
 


Period of accounts

Start date: 01 October 2024

End date: 30 September 2025

Grace & Co. Ltd
Contents Page
For the year ended 30 September 2025
 
 		 Notes
 		 2025
£		   2024
£
Fixed assets      
Tangible fixed assets 3 933    1,296 
933    1,296 
Current assets      
Debtors 4 326,332    144,706 
Cash at bank and in hand 67,566    15,272 
393,898    159,978 
Creditors: amount falling due within one year 5 (339,504)   (153,477)
Net current assets 54,394    6,501 
 
Total assets less current liabilities 55,327    7,797 
Net assets 55,327    7,797 
 

Capital and reserves 		     
Called up share capital 6 102    102 
Profit and loss account 55,225    7,695 
Shareholders' funds 55,327    7,797 
 


For the 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.

Directors' responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These 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 income statement has not been delivered to the Registrar of Companies.
The financial statements were approved by the board of directors on 18 June 2026 and were signed on its behalf by:


-------------------------------
Mr Alex Meisl
Director
1
General Information
Grace & Co. Ltd is a private company, limited by shares, registered in England and Wales, registration number 13647590, registration address 2 Wilderness Barns, Upper Winchendon, Aylesbury, HP18 0EP.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard)
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Foreign currencies
Monetary assets and liabilities denominated in foreign currencies are translated into sterling at the rate of exchange ruling at the statement of financial position date. Transactions in foreign currencies are recorded at the rate ruling at the date of the transaction. All foreign exchange differences are included to the income statement.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted
Dividends
Proposed dividends are only included as liabilities in the statement of financial position when their payment has been approved by the shareholders prior to the statement of financial position date.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Computer Equipment 25% Straight Line
2.

Average number of employees

Average number of employees during the year was 1 (2024 : 1).
3.

Tangible fixed assets

Cost or valuation Computer Equipment   Total
  £   £
At 01 October 2024 1,453    1,453 
Additions -    - 
Disposals -    - 
At 30 September 2025 1,453    1,453 
Depreciation
At 01 October 2024 157    157 
Charge for year 363    363 
On disposals -    - 
At 30 September 2025 520    520 
Net book values
Closing balance as at 30 September 2025 933    933 
Opening balance as at 01 October 2024 1,296    1,296 


4.

Debtors: amounts falling due within one year

2025
£		   2024
£
Trade Debtors 228,635    86,455 
Amount Owed by Group Undertakings 13,963    - 
Prepayments & Accrued Income 63,800    26,487 
VAT recoverable -    12,260 
Corporation tax recoverable 5,093    5,093 
Directors' Current Accounts 14,841    14,411 
326,332    144,706 

5.

Creditors: amount falling due within one year

2025
£		   2024
£
Trade Creditors 71,717    21,153 
Amounts Owed to Group Undertakings -    71,000 
Corporation Tax 25,247    - 
PAYE & Social Security 2,684    5,324 
Accruals & Deferred Income 183,649    56,000 
Other Creditors 257    - 
VAT 55,950    - 
339,504    153,477 

6.

Share Capital

Allotted, called up and fully paid
2025
£		   2024
£
100 Ordinary shares of £1.00 each 100    100 
1 Class B share of £1.00 each 1    1 
1 Class C share of £1.00 each 1    1 
102    102 

7.

Related Party Transactions

Greyhairworks Ltd

Greyhairworks Ltd owns 51% of the voting share capital of the company and is the company's parent and ultimate controlling party.
At 1 October 2024 the company owed Greyhairworks Ltd £71,000. During the year the company repaid this balance in full and subsequently advanced a loan of £30,000 to Greyhairworks Ltd. A dividend of £16,037 payable to Greyhairworks Ltd was offset against this loan. At 30 September 2025 Greyhairworks Ltd owed the company £13,963 (2024: the company owed Greyhairworks Ltd £71,000).
During the year the company sold goods to Greyhairworks Ltd of £788,794 (2024: £64,320) and purchased goods from Greyhairworks Ltd of £12,844 (2024: £16,668).
8.

Directors Advances, Credits and Guarantees

Interest of £430 was charged at HMRCs official rate. No advances or repayments were made. The year-end balance was £14,841 (2024: £14,411), repayable on demand.
9.

Ultimate Controlling Party

The company's ultimate controlling party is Greyhairworks Ltd by virtue of its ownership of 51% of the issued share capital in the company.
2