| REGISTERED NUMBER: |
| Unaudited Financial Statements for the Year Ended 31 October 2025 |
| for |
| Growzz Limited |
| REGISTERED NUMBER: |
| Unaudited Financial Statements for the Year Ended 31 October 2025 |
| for |
| Growzz Limited |
| Growzz Limited (Registered number: 11349338) |
| Contents of the Financial Statements |
| for the Year Ended 31 October 2025 |
| Page |
| Balance Sheet | 1 |
| Notes to the Financial Statements | 3 |
| Growzz Limited (Registered number: 11349338) |
| Balance Sheet |
| 31 October 2025 |
| 2025 | 2024 |
| Notes | £ | £ | £ | £ |
| Fixed assets |
| Intangible assets | 4 |
| Tangible assets | 5 |
| Investments | 6 |
| Current assets |
| Debtors | 7 |
| Cash at bank |
| Creditors |
| Amounts falling due within one year | 8 |
| Net current assets |
| Total assets less current liabilities |
| Capital and reserves |
| Called up share capital | 9 |
| Share premium |
| Retained earnings | ( |
) | ( |
) |
| Shareholders' funds |
| 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. |
| Growzz Limited (Registered number: 11349338) |
| Balance Sheet - continued |
| 31 October 2025 |
| The financial statements were approved by the Board of Directors and authorised for issue on |
| Growzz Limited (Registered number: 11349338) |
| Notes to the Financial Statements |
| for the Year Ended 31 October 2025 |
| 1. | Statutory information |
| Growzz Limited is a |
| Registered number: |
| Registered office: |
| 2. | Accounting policies |
| Basis of preparing the financial statements |
| Turnover |
| Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. |
| Intangible assets |
| Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses. |
| Tangible fixed assets |
| Plant and machinery | - |
| Motor vehicles | - |
| Investments in subsidiaries |
| Investments in subsidiary undertakings are recognised at cost. |
| Taxation |
| Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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. |
| Growzz Limited (Registered number: 11349338) |
| Notes to the Financial Statements - continued |
| for the Year Ended 31 October 2025 |
| 2. | Accounting policies - continued |
| 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 |
| 4. | Intangible fixed assets |
| Other |
| intangible |
| assets |
| £ |
| Cost |
| Additions |
| At 31 October 2025 |
| Net book value |
| At 31 October 2025 |
| Growzz Limited (Registered number: 11349338) |
| Notes to the Financial Statements - continued |
| for the Year Ended 31 October 2025 |
| 5. | Tangible fixed assets |
| Plant and | Motor |
| machinery | vehicles | Totals |
| £ | £ | £ |
| Cost |
| At 1 November 2024 |
| and 31 October 2025 |
| Depreciation |
| At 1 November 2024 |
| Charge for year |
| At 31 October 2025 |
| Net book value |
| At 31 October 2025 |
| At 31 October 2024 |
| 6. | Fixed asset investments |
| Shares in |
| group |
| undertakings |
| £ |
| Cost |
| At 1 November 2024 |
| Additions |
| At 31 October 2025 |
| Net book value |
| At 31 October 2025 |
| At 31 October 2024 |
| Growzz Limited (Registered number: 11349338) |
| Notes to the Financial Statements - continued |
| for the Year Ended 31 October 2025 |
| 6. | Fixed asset investments - continued |
| The company's investments at the Balance Sheet date in the share capital of companies include the following: |
| Registered office: Pound House, 62a Highgate High Street, London, England, N6 5HX |
| Nature of business: |
| % |
| Class of shares: | holding |
| 2025 | 2024 |
| £ | £ |
| Aggregate capital and reserves | ( |
) |
| Profit for the year |
| Registered office: 8 The Green STE R, Dover, Delaware, USA |
| Nature of business: |
| % |
| Class of shares: | holding |
| As the subsidiary was incorporated 31 March 2025 there is currently no financial information available. |
| 7. | Debtors: amounts falling due within one year |
| 2025 | 2024 |
| £ | £ |
| Amounts owed by participating interests | 1,919 | 570 |
| Other debtors |
| VAT |
| 8. | Creditors: amounts falling due within one year |
| 2025 | 2024 |
| £ | £ |
| Trade creditors |
| Social security and other taxes |
| Other creditors |
| Directors' current accounts | 6,574 | 4,963 |
| Growzz Limited (Registered number: 11349338) |
| Notes to the Financial Statements - continued |
| for the Year Ended 31 October 2025 |
| 9. | Called up share capital |
| Allotted, issued and fully paid: |
| Number: | Class: | Nominal | 2025 | 2024 |
| value: | £ | £ |
| A Ordinary | 1p | 25 | 25 |
| B Ordinary | 1p | 50 | 50 |
| C Ordinary | 1p | 25 | 25 |
| NIL | D Ordinary | 1p | - | 1 |
| 5,000 | E Ordinary | 1p | 50 | 50 |
| 3,000 | F Ordinary | 1p | 30 | 30 |
| 1,000 | G Ordinary | 1p | 10 | 10 |
| 1,000 | H Ordinary | 1p | 10 | 10 |
| 420 | I Ordinary | 1p | 4 | - |
| 1,260 | J Ordinary | 1p | 13 | - |
| 217 | 201 |
| The following shares were issued during the year: |
| 420 I Ordinary shares of 1p for cash of £168000 |
| 1,260 J Ordinary shares of 1p for cash of £504000 |
| 10. | Directors' 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 |
| £ | £ |
| Balance outstanding at start of year |
| Amounts repaid | ( |
) |
| Amounts written off | - | - |
| Amounts waived | - | - |
| Balance outstanding at end of year |
| Interest of £120 was charged in 2024. |
| 11. | Related party disclosures |
| 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. |
| 12. | Ultimate controlling party |
| The ultimate controlling party is |