REGISTERED NUMBER: 07428195 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 December 2025

for

Grace Communications Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

L K Durling

T M Henry

REGISTERED OFFICE:

No 1 Abbey Barn Business Centre

Abbey Barn Lane, Flackwell Heath

High Wycombe

Buckinghamshire

HP10 9QQ

REGISTERED NUMBER:

07428195 (England and Wales)

ACCOUNTANTS:

Brightling & Co Accountants Ltd

Vine Hall Farm

Bethersden

Ashford

Kent

TN26 3JY

FIXED ASSETS

Tangible assets

4

8,629

8,060

CURRENT ASSETS

Stocks

2,260

-

Debtors

5

341,573

326,935

Cash at bank

164,178

108,396

508,011

435,331

CREDITORS

Amounts falling due within one year

6

298,836

241,542

NET CURRENT ASSETS

209,175

193,789

TOTAL ASSETS LESS CURRENT LIABILITIES

217,804

201,849

CREDITORS

Amounts falling due after more than one year

7

-

(4,393

)

PROVISIONS FOR LIABILITIES

(2,157

)

(1,980

)

NET ASSETS

215,647

195,476

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

215,547

195,376

215,647

195,476

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 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 21 July 2026 and were signed on its behalf by:

L K Durling - Director

1.	STATUTORY INFORMATION

Grace Communications 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.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery etc

-

25% on reducing balance

Stocks

Work in progress is valued at the lower of cost and net realisable value.

Taxation

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

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.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 10 (2024 - 8 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 January 2025

19,274

Additions

2,932

At 31 December 2025

22,206

DEPRECIATION

At 1 January 2025

11,214

Charge for year

2,363

At 31 December 2025

13,577

NET BOOK VALUE

At 31 December 2025

8,629

At 31 December 2024

8,060

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

321,200

317,393

Other debtors

20,373

9,542

341,573

326,935

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

4,393

10,397

Trade creditors

75,315

26,822

Taxation and social security

157,059

118,165

Other creditors

62,069

86,158

298,836

241,542

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

-

4,393

8.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

During the year advances were made to directors of the company, at the balance sheet date £6,568 remained outstanding. The loans were interest free, repayable on demand and fully repaid in January 2026.

9.	POST BALANCE SHEET EVENTS

On 12 March 2026, subsequent to the year end, the company acquired 100% of the ordinary share capital of Wordbird Limited a company registered in England & Wales. As the acquisition took place after the balance sheet date, it has not been reflected in the assets and liabilities recognised in these financial statements.

The directors consider the acquisition to be a significant non-adjusting event after the reporting date. The acquisition is expected to strengthen the group's operations and provide opportunities for future growth.