Registered number
SC825740
The Gray Children Limited
Filleted Accounts
31 October 2025

The Gray Children Limited
Registered number: | SC825740
Balance Sheet
as at 31 October 2025
Notes |  |  | 2025 |
£ |
Current assets
Debtors | 3 |  | 362
Creditors: amounts falling due within one year | 4 |  | (900)
Net current liabilities |  |  |  | (538) |
Net liabilities |  |  |  | (538) |
Capital and reserves
Called up share capital |  |  |  | 50
Profit and loss account |  |  |  | (588)
Shareholder's funds |  |  |  | (538) |
The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges her responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
Mrs. Z. Behrman
Director
Approved by the board on 14 July 2026

The Gray Children Limited
Notes to the Accounts
for the period from 14 October 2024 to 31 October 2025
1 | Accounting policies
| Basis of preparation
| 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 is measured at the fair value of the consideration received or receivable, net of discounts. Turnover includes revenue earned from the rental of properties.
| Creditors
| Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
2 | Employees | 2025 |
Number |
| Average number of persons employed by the company | 1
3 | Debtors | 2025 |
£ |
| Other debtors | 362
4 | Creditors: amounts falling due within one year | 2025 |
£ |
| Other creditors | 900
5 | Going concern
| The company is dependent on the director and other creditors for their funding to enable the company to continue trading.
6 | Controlling party
| The company is controlled by the director, who owns the entire share capital of the company.
7 | Other information
| The Gray Children Limited is a private company limited by shares and incorporated in Scotland. Its registered office is:
| c/o Eda Professional Services Ltd
| Suite 334, Baltic Chambers, 50 Wellington Street
| Glasgow
| Scotland
| G2 6HJ

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