ACCOUNTS - Final Accounts preparation

Registered number: 16079154

GRAND CRU OXFORD LIMITED

UNAUDITED

FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 30 NOVEMBER 2025

GRAND CRU OXFORD LIMITED

REPORT TO THE DIRECTORS ON THE PREPARATION OF THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF GRAND CRU OXFORD LIMITED
FOR THE PERIOD ENDED 30 NOVEMBER 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Grand Cru Oxford Limited for the period ended 30 November 2025 which comprise the Balance sheet and the related notes from the Company's accounting records and from information and explanations you have given us.

As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at https://www.accaglobal .com/uk/en/about-us /regulation/ethics /acca-rulebook.html.

This report is made solely to the Board of directors of Grand Cru Oxford Limited, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the financial statements of Grand Cru Oxford Limited and state those matters that we have agreed to state to the Board of directors of Grand Cru Oxford Limited, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal .com/content/dam/ACCA_Global /Technical /fact/technical-factsheet -163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Grand Cru Oxford Limited and its Board of directors, as a body, for our work or for this report.

It is your duty to ensure that Grand Cru Oxford Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and loss of Grand Cru Oxford Limited. You consider that Grand Cru Oxford Limited is exempt from the statutory audit requirement for the period.

We have not been instructed to carry out an audit or review of the financial statements of Grand Cru Oxford Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Wellers Limited

8 King Edward Street

Oxford

Oxfordshire

OX1 4HL

14 August 2026

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GRAND CRU OXFORD LIMITED

REGISTERED NUMBER: 16079154

BALANCE SHEET

AS AT 30 NOVEMBER 2025

		2025
Note		£

Fixed assets
Tangible assets	4		17,423
			17,423
Current assets
Stocks		6,000
Debtors: amounts falling due within one year	5	1,217
Cash at bank and in hand	6	7,024
		14,241
Creditors: amounts falling due within one year	7	(91,378)
Net current (liabilities)/assets			(77,137)
Total assets less current liabilities			(59,714)

Net (liabilities)/assets			(59,714)

Capital and reserves
Called up share capital			1
Profit and loss account			(59,715)
			(59,714)

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GRAND CRU OXFORD LIMITED

REGISTERED NUMBER: 16079154

BALANCE SHEET (CONTINUED)

AS AT 30 NOVEMBER 2025

The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the period in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

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 income and retained earnings 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 G Tse

Director

Date: 14 August 2026

The notes on pages 4 to 8 form part of these financial statements.

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GRAND CRU OXFORD LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 30 NOVEMBER 2025

1.	General information

Grand Cru Oxford Limited is a private company limited by share capital, registered in England and Wales. The company was incorporated on the 14 November 2024 and immediately started trading.

The company's registration number is 16079154.

The company's registered office is 8 King Edward Street, Oxford, OX1 4HL.

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

Going concern

The financial statements have been prepared on the going concern basis, which assumes that the
company will continue in operational existence for the forseeable future.

The validity of this assumption depends on the continuing support from the company's financiers
and creditors and the ability to have sufficient working capital in the foreseeable future.
The directors are not aware of any reason why the support from the financiers and other creditors
will not be renewed. The continuation of this support is critical to the company's ability to meet its
liabilities as they fall due.

Should the going concern basis of preparation of the financial statements be found to be
inappropriate should such support be withdrawn by the financiers or there was insufficient working
capital for the company to continue as a going concern, adjustments may have to be made
to reduce the value of assets to their recoverable amount, to provide further liabilities that might arise and to reclassify fixed assets and long term liabilities as current assets and liabilities respectively, both adjustments having a consequential effect on the profit and loss account. .

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GRAND CRU OXFORD LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 30 NOVEMBER 2025

2.Accounting policies (continued)

2.3

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Sale of goods

Revenue from the sale of goods is recognised when all of the following conditions are satisfied:

∙the Company has transferred the significant risks and rewards of ownership to the buyer;

∙the Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold;

∙the amount of revenue can be measured reliably;

∙it is probable that the Company will receive the consideration due under the transaction; and

∙the costs incurred or to be incurred in respect of the transaction can be measured reliably.

2.4

Operating leases: the Company as lessee

Rentals paid under operating leases are charged to profit or loss on a straight-line basis over the lease term.

Benefits received and receivable as an incentive to sign an operating lease are recognised on a straight-line basis over the lease term, unless another systematic basis is representative of the time pattern of the lessee's benefit from the use of the leased asset.

2.5

Pensions

Defined contribution pension plan

The Company contributes into a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations.

The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Balance sheet. The assets of the plan are held separately from the Company in independently administered funds.

2.6

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.

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GRAND CRU OXFORD LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 30 NOVEMBER 2025

2.Accounting policies (continued)

2.6

Tangible fixed assets (continued)

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	-	25%	Straight-line
				Fixtures and fittings	-	25%	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.

2.7

Stocks

Stocks are stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell. Cost is based on the cost of purchase on a first in, first out basis. Work in progress and finished goods include labour and attributable overheads.

At each balance sheet date, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in profit or loss.

2.8

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

2.9

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

2.10

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

Employees

The average monthly number of employees, including directors, during the period was 5.

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GRAND CRU OXFORD LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 30 NOVEMBER 2025

4.	Tangible fixed assets

	Plant and machinery	Fixtures and fittings	Total
	£	£	£
Cost or valuation
Additions	4,718	15,523	20,241
At 30 November 2025	4,718	15,523	20,241
Depreciation
Charge for the period on owned assets	1,031	1,787	2,818
At 30 November 2025	1,031	1,787	2,818
Net book value
At 30 November 2025	3,687	13,736	17,423

Debtors

					2025
					£


	Prepayments and accrued income	1,217
		1,217

6.	Cash and cash equivalents
		2025
		£

	Cash at bank and in hand	7,024
		7,024

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GRAND CRU OXFORD LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 30 NOVEMBER 2025

7.	Creditors: Amounts falling due within one year
		2025
		£

	Accruals and deferred income	8,160
	Other taxation and social security	3,140
	Pension fund loan payable	145
	Directors loan account	79,933
		91,378

8.	Share capital
		2025
		£

		Allotted, called up and fully paid

		100 Ordinary shares of £0.01 each	1

55 Ordinary shares were issued to Mr G Tse and 45 Ordinary shares were issued to Mr S Davies upon incorporation at par value

9.	Pension commitments

The Company contributes into a defined contributions pension scheme. The assets of the scheme are held separately from those of the Company in an independently administered fund. The pension cost charge represents contributions payable by the Company to the fund and amounted to £240. Contributions totalling £145 were payable to the fund at the balance sheet date and are included in creditors.

10.	Related party transactions
	Included within other creditors at the reporting date is a loan from the director, Mr G Tse, of £29,931. The loan is interest free and repayable on demand. Also included within other creditors at the reporting date is a loan from the director, Mr S Davies, of £50,000. The loan is interest free and repayable on demand.

11.	Controlling party

The ultimate controlling party by virtue of his shareholding is Mr G Tse.

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