All Gravy Limited

	Page
Balance Sheet	1—2
Statement of Changes in Equity	3
Notes to the Financial Statements	4—6

	Share Capital	Profit and Loss Account	Total
	£	£	£
As at 1 January 2024	1	(168,732 )	(168,731)
Profit for the year and total comprehensive income	-	950	950

As at 31 December 2024 and 1 January 2025	1	(167,782 )	(167,781)


Loss for the year and total comprehensive income	-	(182,390 )	(182,390)

As at 31 December 2025	1	(350,172 )	(350,171)

1. General Information

All Gravy Limited is a private company, limited by shares, incorporated in England & Wales, registered number 14103635 . The registered office is 1 Chapel Street, Warwick, CV34 4HL.

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. Going Concern Disclosure

Though the Company is operating at a loss, the Directors have a reasonable expectation that the Company will continue to have access to adequate resources to continue in operational existence for the foreseeable future. The Directors have considered a letter of support from its immediate parent company stating that they will support the Company should it not be in a position to meet any repayment obligations. Thus, the Directors continue to adopt the going concern basis in preparing the annual financial statements.

2.3. Significant judgements and estimations

The preparation of the financial statements requires management to make judgements, estimates, and assumptions that affect the amounts reported for assets and liabilities as at the balance sheet date and the amounts reported for revenues and expenses during the year. However, the nature of estimation means that actual outcomes could differ from those estimates. In the Director's opinion there are no significant judgements or key sources of estimation uncertainty.

2.4. Turnover

Turnover comprises the fair value of the consideration received or receivable for the provision of services in the

ordinary course of the Company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The Company recognises revenue when:

The amount of revenue can be reliably measured;

it is probable that future economic benefits will flow to the entity;

and specific criteria have been met for each of the Company's activities.

2.5. 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:

Computer Equipment

33% straight line

2.6. Financial Instruments

The Company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from related parties and investments in non-puttable ordinary shares.

Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in profit or loss.

Financial assets and liabilities are offset and the net amount reported in the Balance Sheet when there is an 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.

2.7. Foreign Currencies

Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.

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All Gravy Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

2.8. Pensions

The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.

2.9. Debtors

Basic financial assets, including trade and other debtors, are intially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Such assets are subsequently carried at amortised cost using the effective interest method, less any impairment.

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

2.10. Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

2.11. Creditors

Basic financial liabilities, including trade and other creditors, loans from third parties and loans from related parties, are initially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Such instruments are subsequently carried at amortised cost using the effective interest method, less any impairment.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Trade creditors are classified as current liabilities if the Company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

2.12. Share Capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

3. Average Number of Employees

Average number of employees, including directors, during the year was as follows: 2 (2024: NIL)

4. Tangible Assets

	Computer Equipment
	£
Cost
As at 1 January 2025	949
Additions	749

As at 31 December 2025	1,698

Depreciation
As at 1 January 2025	738
Provided during the period	315

As at 31 December 2025	1,053

Net Book Value
As at 31 December 2025	645

As at 1 January 2025	211

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All Gravy Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

5. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	15,302	5,342
Prepayments and accrued income	248	-
VAT	-	196

	15,550	5,538

6. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	-	689
Other taxes and social security	9,273	-
VAT	442	-
Other creditors	239	-
Accruals and deferred income	1,650	5,090
Amounts owed to group undertakings	379,321	176,345

	390,925	182,124

7. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	1	1

8. Dividends

No dividends were proposed or paid during the current or prior year.

9. Related Party Transactions

The company is a wholly owned subsidiary member of its group and has therefore taken advantage of the provisions of Section 33. 1A of FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” not to disclose transactions with entities that are wholly owned members of the group.

10. Ultimate Parent Undertaking and Controlling Party

The company's immediate and ultimate parent undertaking is All Gravy ApS . All Gravy ApS was incorporated in Denmark. Copies of the group accounts may be obtained from the secretary, 4 Jernbanegade, 1 TH, Kobenhavn, Denmark . The ultimate controlling party is All Gravy ApS who controls 100% of the shares of All Gravy Limited .

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		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		645		211

			645		211
CURRENT ASSETS
Debtors	5	15,550		5,538
Cash at bank and in hand		24,559		8,594

		40,109		14,132
Creditors: Amounts Falling Due Within One Year	6	(390,925 )		(182,124 )

NET CURRENT ASSETS (LIABILITIES)			(350,816 )		(167,992 )

TOTAL ASSETS LESS CURRENT LIABILITIES			(350,171 )		(167,781 )

NET LIABILITIES			(350,171 )		(167,781 )

CAPITAL AND RESERVES
Called up share capital	7		1		1
Profit and Loss Account			(350,172 )		(167,782 )

SHAREHOLDERS' FUNDS			(350,171)		(167,781)