REGISTERED NUMBER: 09820075 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025

FOR

GRADEON LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

Director:

Mr A M Sinclaire

Registered office:

Suite RA01

195-197 Wood Street

London

E17 3NU

Registered number:

09820075 (England and Wales)

Accountants:

M Squared Accounting Ltd

Botley Mills

Mill Hill

Botley

Southampton

Hampshire

SO30 2GB

Current assets

Debtors

4

79,549

38,925

Cash at bank

33,284

13,321

112,833

52,246

Creditors

Amounts falling due within one year

5

32,706

14,058

Net current assets

80,127

38,188

Total assets less current liabilities

80,127

38,188

Creditors

Amounts falling due after more than one year

6

13,890

18,229

Net assets

66,237

19,959

Capital and reserves

Called up share capital

100

100

Retained earnings

66,137

19,859

66,237

19,959

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 October 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 19 June 2026 and were signed by:

Mr A M Sinclaire - Director

1.	STATUTORY INFORMATION

Gradeon Limited 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.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 1 ) .

4.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

3,050

6,573

Other debtors

45

45

Directors' current accounts

76,136

32,307

VAT

318

-

79,549

38,925

5.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

4,339

4,339

Trade creditors

3,359

4,896

Tax

23,189

1,199

Social security and other taxes

244

-

VAT

-

384

Accrued expenses

1,575

3,240

32,706

14,058

6.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans - 1-2 years

5,112

5,112

Bank loans - 2-5 years

8,778

13,117

13,890

18,229

7.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 October 2025 and 31 October 2024:

2025

2024

£

£

Mr A M Sinclaire

Balance outstanding at start of year

32,306

20,885

Amounts advanced

94,431

40,691

Amounts repaid

(50,601

)

(29,270

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

76,136

32,306

Interest has been charged on this loan at 2.25% pa, calculated using the averaging method.