Company registration number 06230187 (England and Wales)
GRICHAN LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2026
PAGES FOR FILING WITH REGISTRAR
GRICHAN LIMITED
COMPANY INFORMATION
Director
Mr R Hewitt
Secretary
Mrs S Hewitt
Company number
06230187
Registered office
The Hay Barn
4 Elgar Court
Drury Lane
Martin Hussingtree
Worcestershire
WR3 8TY
Accountants
Ormerod Rutter Limited
The Oakley
Kidderminster Road
Droitwich
Worcestershire
WR9 9AY
Bankers
HSBC Bank Plc
35 High Town
Hereford
HR1 2AQ
GRICHAN LIMITED
CONTENTS
Page
Accountants' report
1
Balance sheet
2 - 3
Notes to the financial statements
4 - 7
GRICHAN LIMITED
ACCOUNTANTS' REPORT TO THE DIRECTOR ON THE PREPARATION OF THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF GRICHAN LIMITED FOR THE YEAR ENDED 31 MARCH 2026
- 1 -

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Grichan Limited for the year ended 31 March 2026 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 Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at https://www.icaew.com/regulation.

This report is made solely to the b oard of d irectors of Grichan Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Grichan Limited and state those matters that we have agreed to state to the b oard of d irectors of Grichan Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Grichan Limited and its b oard of d irectors as a body, for our work or for this report.

It is your duty to ensure that Grichan 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 Grichan Limited. You consider that Grichan Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Grichan 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 f inancial statements.

Ormerod Rutter Limited
16 July 2026
Chartered Accountants
The Oakley
Kidderminster Road
Droitwich
Worcestershire
WR9 9AY
GRICHAN LIMITED
BALANCE SHEET
AS AT
31 MARCH 2026
31 March 2026
- 2 -
2026
2025
Notes
£
£
£
£
Fixed assets
Tangible assets
3
-
0
183
Current assets
Debtors
4
47
-
0
Cash at bank and in hand
90,033
182,521
90,080
182,521
Creditors: amounts falling due within one year
5
(89,959)
(172,121)
Net current assets
121
10,400
Total assets less current liabilities
121
10,583
Creditors: amounts falling due after more than one year
6
-
0
(2,326)
Provisions for liabilities
8
-
0
(35)
Net assets
121
8,222
Capital and reserves
Called up share capital
9
208
208
Profit and loss reserves
(87)
8,014
Total equity
121
8,222

The director of the company has elected not to include a copy of the profit and loss account within the financial statements.true

For the financial year ended 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

GRICHAN LIMITED
BALANCE SHEET (CONTINUED)
AS AT
31 MARCH 2026
31 March 2026
- 3 -
The financial statements were approved and signed by the director and authorised for issue on 16 July 2026
Mr R Hewitt
Director
Company registration number 06230187 (England and Wales)
GRICHAN LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2026
- 4 -
1
Accounting policies
Company information

Grichan Limited is a private company limited by shares incorporated in England and Wales. The registered office is The Hay Barn, 4 Elgar Court, Drury Lane, Martin Hussingtree, Worcester, WR3 8TY.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. 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 financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Going concern

These financial statements have been drawn up on the going concern basis. If the going concern basis were not appropriate, adjustments would have been made to reduce assets to recoverable amounts, to provide for any further liabilities that might arise, and to re-classify fixed assets as current assets and long term liabilities as current liabilities.

1.3
Turnover

Turnover is recognised at the fair value of the consideration received or receivable for services provided in the normal course of business, and is shown net of VAT.

Revenue from the provision of services is recognised by reference to the stage of completion, when the costs incurred and costs to complete can be estimated reliably.

1.4
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Plant and equipment
25% on cost

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.5
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

GRICHAN LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
1
Accounting policies
(Continued)
- 5 -
Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

The carrying amount of deferred tax assets is reviewed at each reporting end date and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the profit and loss account, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

1.6
Employee benefits

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2026
2025
Number
Number
Total
2
2
3
Tangible fixed assets
Plant and equipment
£
Cost
At 1 April 2025
3,615
Disposals
(3,615)
At 31 March 2026
-
0
Depreciation and impairment
At 1 April 2025
3,432
Eliminated in respect of disposals
(3,432)
At 31 March 2026
-
0
Carrying amount
At 31 March 2026
-
0
At 31 March 2025
183
GRICHAN LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
- 6 -
4
Debtors
2026
2025
Amounts falling due within one year:
£
£
Other debtors
47
-
0
5
Creditors: amounts falling due within one year
2026
2025
£
£
Bank loans
-
0
9,910
Trade creditors
449
68
Amounts owed to group undertakings
88,709
124,637
Taxation and social security
-
0
1,147
Other creditors
801
36,359
89,959
172,121
6
Creditors: amounts falling due after more than one year
2026
2025
£
£
Bank loans and overdrafts
-
0
2,326
7
Secured debts
The following secured debts are included within creditors:
2026
2025
£
£
Bank loans
-
12,236
8
Provisions for liabilities
2026
2025
£
£
Deferred tax liabilities
-
0
35
9
Called up share capital
2026
2025
2026
2025
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Ordinary of £1 each
208
208
208
208
GRICHAN LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
- 7 -
10
Related party transactions

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.

11
Control

Ultimate parent company

The ultimate parent company is Grichan Holdings Limited, a company registered in England and Wales.

Ultimate controlling party

The ultimate controlling party is Mr R Hewitt and Mrs S Hewitt by virtue of their controlling interest in the ultimate parent company.

2026-03-31 2025-04-01 false false false 16 July 2026 CCH Software CCH Accounts Production 2026.200 No description of principal activity Mr R Hewitt Mrs S Hewitt 06230187 2025-04-01 2026-03-31 06230187 bus:Director1 2025-04-01 2026-03-31 06230187 bus:CompanySecretary1 2025-04-01 2026-03-31 06230187 bus:RegisteredOffice 2025-04-01 2026-03-31 06230187 bus:Agent1 2025-04-01 2026-03-31 06230187 2026-03-31 06230187 2025-03-31 06230187 core:PlantMachinery 2026-03-31 06230187 core:PlantMachinery 2025-03-31 06230187 core:WithinOneYear 2026-03-31 06230187 core:WithinOneYear 2025-03-31 06230187 core:CurrentFinancialInstruments core:WithinOneYear 2026-03-31 06230187 core:CurrentFinancialInstruments core:WithinOneYear 2025-03-31 06230187 core:Non-currentFinancialInstruments core:AfterOneYear 2026-03-31 06230187 core:Non-currentFinancialInstruments core:AfterOneYear 2025-03-31 06230187 core:ShareCapital 2026-03-31 06230187 core:ShareCapital 2025-03-31 06230187 core:RetainedEarningsAccumulatedLosses 2026-03-31 06230187 core:RetainedEarningsAccumulatedLosses 2025-03-31 06230187 core:ShareCapitalOrdinaryShareClass1 2026-03-31 06230187 core:ShareCapitalOrdinaryShareClass1 2025-03-31 06230187 core:PlantMachinery 2025-04-01 2026-03-31 06230187 2024-04-01 2025-03-31 06230187 core:PlantMachinery 2025-03-31 06230187 bus:OrdinaryShareClass1 2025-04-01 2026-03-31 06230187 bus:OrdinaryShareClass1 2026-03-31 06230187 bus:OrdinaryShareClass1 2025-03-31 06230187 bus:PrivateLimitedCompanyLtd 2025-04-01 2026-03-31 06230187 bus:SmallCompaniesRegimeForAccounts 2025-04-01 2026-03-31 06230187 bus:FRS102 2025-04-01 2026-03-31 06230187 bus:AuditExemptWithAccountantsReport 2025-04-01 2026-03-31 06230187 bus:FullAccounts 2025-04-01 2026-03-31 xbrli:pure xbrli:shares iso4217:GBP