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Registered number: 08180523 GRAIN ONLINE MANAGEMENT LIMITED FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 MARCH 2026
GRAIN ONLINE MANAGEMENT LIMITED REGISTERED NUMBER: 08180523 STATEMENT OF FINANCIAL POSITION AS AT 31 MARCH 2026
|  | 2026 |  | 2025
Note |  | £ |  | £
Current assets |  |  |  |  |
Debtors | 5 | 3,817,174 |  | 3,817,174 |
|  | 3,817,174 |  | 3,817,174 |
Creditors: amounts falling due within one year | 6 | (3,831,277) |  | (3,831,244) |
Net current liabilities |  |  | (14,103) |  | (14,070)
Total assets less current liabilities |  |  | (14,103) |  | (14,070)
Net liabilities |  |  | (14,103) |  | (14,070)
Capital and reserves |  |  |  |  |
Called up share capital | 7 |  | 100 |  | 100
Profit and loss account |  |  | (14,203) |  | (14,170)
|  |  | (14,103) |  | (14,070)
The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities. The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf by:
Mr Roland Barzegar
Director
Date: 15 July 2026
The notes on pages 2 to 4 form part of these financial statements. Page 1
GRAIN ONLINE MANAGEMENT LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 MARCH 2026
1. | General information
Grain Online Management Limited is a private company, limited by shares, incorporated in England & Wales, registered number 08180523. The registered office is Clifford House Cooper Way, Parkhouse, Carlisle, CA3 0JG. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the requirements and the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view. The following principal accounting policies have been applied:
| 2.2 | Tangible fixed assets
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method. Depreciation is provided on the following basis:
|  |  |  | Plant and machinery | - | 4 year straight line
|  |  |  | Motor vehicles | - | 3 year straight line
The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.
3. | Employees
| The Company has no employees other than the directors, who did not receive any remuneration (2025 - £NIL).
Page 2
GRAIN ONLINE MANAGEMENT LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 MARCH 2026
4. | Tangible fixed assets
|  | Plant and machinery | Motor vehicles | Total
|  | £ | £ | £
| Cost or valuation |  |  |
| At 1 April 2025 | 34,121 | 3,243 | 37,364
| At 31 March 2026 | 34,121 | 3,243 | 37,364
| Depreciation |  |  |
| At 1 April 2025 | 34,121 | 3,243 | 37,364
| At 31 March 2026 | 34,121 | 3,243 | 37,364
| Net book value |  |  |
| At 31 March 2026 | - | - | -
| At 31 March 2025 | - | - | -
| There was no depreciation on financed assets (2025: £Nil).
5. | Debtors
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
| Amounts owed by group undertakings | 3,817,174 | 3,817,174
|  | 3,817,174 | 3,817,174
6. | Creditors: Amounts falling due within one year
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
| Amounts owed to group undertakings | 3,831,277 | 3,831,244
|  | 3,831,277 | 3,831,244
Page 3
GRAIN ONLINE MANAGEMENT LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 MARCH 2026
7. | Share capital
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
|  | Allotted, called up and fully paid |  |
|  | 100 (2025 - 100) Ordinary share capital shares of £1.00 each | 100 | 100
8. | Controlling party
The ultimate parent company of the entity and the parent of the largest group that consolidates these accounts is Grain Connect Topco Limited. The company's immediate parent company is Grain Connect Limited. The registered office address of both of these companies is Clifford House, Cooper Way, Parkhouse, Carlisle, United Kingdom, CA3 0JG. There is no ultimate and individual controlling party.
9. | Auditors' information
The auditors' report on the financial statements for the period ended 31 March 2026 was unqualified. The audit report was signed on 16 July 2026 by Joanna Gray (Senior statutory auditor) on behalf of Armstrong Watson Audit Limited.
Page 4