Company No: 10397019 (England and Wales)

Contents

• Company Information
• Balance Sheet
• Notes to the Financial Statements

DIRECTOR

J A Samuels

REGISTERED OFFICE	11 Crooked Usage
	London
	United Kingdom

COMPANY NUMBER

10397019 (England and Wales)

ACCOUNTANT	Gravita Business Services II Limited
	Aldgate Tower
	2 Leman Street
	London
	E1 8FA
	United Kingdom

	Note	2025		2024
		£		£
Fixed assets
Investment property	3	1,836,053		1,986,907
		1,836,053		1,986,907
Current assets
Debtors	4	520,282		490,301
		520,282		490,301
Creditors: amounts falling due within one year	5	( 2,017,871)		( 2,019,835)
Net current liabilities		(1,497,589)		(1,529,534)
Total assets less current liabilities		338,464		457,373
Net assets		338,464		457,373
Capital and reserves
Called-up share capital		10		10
Profit and loss account		338,454		457,363
Total shareholder's funds		338,464		457,373

For the financial year ending 30 September 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 member has not required the Company to obtain an audit of its financial statements for the financial year 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 financial statements; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Profit and Loss Account has not been delivered.

The financial statements of 63 Grays Inn Road Limited (registered number: 10397019) were approved and authorised for issue by the Director on 30 June 2026. They were signed on its behalf by:

J A Samuels Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

63 Grays Inn Road Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is 11 Crooked Usage, London, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include the revaluation of freehold properties and to include investment properties and certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Going concern

The director has assessed the Balance Sheet and likely future cash flows at the date of approving these financial statements. The director has a reasonable expectation that the Company has adequate resources to continue in operational existence and to meet its financial obligations as they fall due for at least 12 months from the date of signing these financial statements. Accordingly, they continue to adopt the going concern basis in preparing the financial statements.

Turnover

Turnover is recognised as the fair value of rent received or receivable.

Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.

Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line or reducing balance basis over its expected useful life, as follows:

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

Investment property

Investment property is initially recognised at cost, which includes the purchase cost and any directly attributable expenditure. Subsequently it is measured at fair value at each reporting date with changes in fair value recognised in profit or loss. Deferred taxation is provided on these gains at the rate expected to apply when the property is sold.

The fair value is determined annually by the director, on an open market value for existing use basis.

2. Employees

	2025		2024
	Number		Number
Monthly average number of persons employed by the Company during the year, including the director	1		1

3. Investment property

	Investment property
	£
Valuation
As at 01 October 2024	1,986,907
Additions	1,240
Fair value movement	(152,094)
As at 30 September 2025	1,836,053

Valuation

The valuation was made on an open market value basis by reference to market evidence of transaction prices for similar properties.

4. Debtors

	2025		2024
	£		£
Trade debtors	23,880		52,771
Other debtors	496,402		437,530
	520,282		490,301

5. Creditors: amounts falling due within one year

	2025		2024
	£		£
Trade creditors	0		2,784
Taxation and social security	10,264		16,018
Other creditors	2,007,607		2,001,033
	2,017,871		2,019,835

6. Financial commitments

Other financial commitments

The director holds a fixed charge over the property held by 63 Grays Inn Road Limited.

7. Related party transactions

At the year end the company owed £1,982,892 (2024 - £1,982,892) to the director of the company, in respect of an interest free loan which is repayable on demand.

At the year end the company was owed £485,506 (2024 - £426,971) by Diamond Gate Investments Limited, a fellow subsidiary of the parent company.