REGISTERED NUMBER: 16037600 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE PERIOD

23 OCTOBER 2024 TO 31 OCTOBER 2025

FOR

GRM SOLUTIONS LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

R Upton

G Beckett

REGISTERED OFFICE:

Laurus House

First Avenue, Centrum 100

Burton-on-Trent

Staffordshire

DE14 2WH

REGISTERED NUMBER:

16037600 (England and Wales)

ACCOUNTANTS:

TC Group

10 Stadium Business Court

Millennium Way

Pride Park

Derby

Derbyshire

DE24 8HP

FIXED ASSETS

Investments

4

1,707,248

CREDITORS

Amounts falling due within one year

5

491,574

NET CURRENT LIABILITIES

(491,574

)

TOTAL ASSETS LESS CURRENT LIABILITIES

1,215,674

CREDITORS

Amounts falling due after more than one year

6

675,674

NET ASSETS

540,000

CAPITAL AND RESERVES

Called up share capital

7

1,117

Share premium

177,383

Retained earnings

361,500

540,000

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

The members have not required the company to obtain an audit of its financial statements for the period ended 31 October 2025 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 2 July 2026 and were signed on its behalf by:

G Beckett - Director

1.	STATUTORY INFORMATION

GRM Solutions 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.

The financial statements are prepared in pound sterling, which is the functional currency of the entity.

Turnover

Dividend income is recognised when the shareholder's right to receive payment is established.

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost.

Related party exemption

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

Taxation

Taxation for the period 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 period 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 period was 2 .

4.	FIXED ASSET INVESTMENTS

Unlisted

investments

£

COST

Additions

1,707,248

At 31 October 2025

1,707,248

NET BOOK VALUE

At 31 October 2025

1,707,248

Existing wholly owned subsidiaries were as follows:

GRM Development Solutions Limited

UK company which is 100% owned

5.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

£

Amounts owed to group undertakings

78,362

Accruals and deferred income

413,212

491,574

6.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

£

Accruals and deferred income

675,674

7.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal value:

2025

£

£

950

W Ordinary Shares

0.10

95

4,912

X Ordinary Shares

0.10

491

4,912

Y Ordinary Shares

0.10

491

400

Z Ordinary Shares

0.10

40

1,117

On 23 October 2024, 3 Ordinary Shares of £0.10 each were issued.

On 28 October 2024, the 3 Ordinary Shares of £0.10 each were re-designated as 1 X Ordinary, 1 Y Ordinary and 1 Z Ordinary. Also on this date, 950 W Ordinary Shares, 4,911 X Ordinary Shares, 4,911 Y Ordinary Shares and 399 Z Ordinary Shares of £0.10 each were issued at a premium of £15.88 over par value.

8.	RELATED PARTY TRANSACTIONS

At the year end £78,362 was owed to GRM Development Solutions Limited.