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Company Registration No. 10901058 (England and Wales)
UNIVERSAL GRAMMAR LIMITED Unaudited accounts for the year ended 31 March 2026
UNIVERSAL GRAMMAR LIMITED Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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UNIVERSAL GRAMMAR LIMITED Company Information for the year ended 31 March 2026
Director
Gurmit Singh
Company Number
10901058 (England and Wales)
Registered Office
27 OLD GLOUCESTER STREET LONDON WC1N 3AX UNITED KINGDOM
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UNIVERSAL GRAMMAR LIMITED Statement of financial position as at 31 March 2026
2026
2025
Notes
£
£
Current assets
Cash at bank and in hand
995
1,470
Creditors: amounts falling due within one year
4
(56,196)
(46,731)
Net current liabilities
(55,201)
(45,261)
Net liabilities
(55,201)
(45,261)
Capital and reserves
Called up share capital
100
100
Profit and loss account
(55,301)
(45,361)
Shareholders' funds
(55,201)
(45,261)
For the year ending 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered 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 profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 25 July 2026 and were signed on its behalf by
Gurmit Singh Director Company Registration No. 10901058
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UNIVERSAL GRAMMAR LIMITED Notes to the Accounts for the year ended 31 March 2026
1
Statutory information
UNIVERSAL GRAMMAR LIMITED is a private company, limited by shares, registered in England and Wales, registration number 10901058. The registered office is 27 OLD GLOUCESTER STREET, LONDON, WC1N 3AX, UNITED KINGDOM.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Research and development
Expenditure on research and development is written off in the year in which it is incurred.
4
Creditors: amounts falling due within one year
2026
2025
£
£
VAT
4,867
424
Taxes and social security
959
-
Other creditors
-
7,255
Loans from directors
49,670
38,452
Accruals
700
600
56,196
46,731
5
Average number of employees
During the year the average number of employees was 2 (2025: 0).
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