Grand Cru Consulting Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 04302451

Grand Cru Consulting Limited

Filleted Unaudited Financial Statements

31 March 2026

Grand Cru Consulting Limited

Statement of Financial Position

31 March 2026

	2026		2025
Note	£	£	£

Fixed assets

Tangible assets	5	1,552,964	1,564,865
Investments	6	215,375	199,768
		------------	------------
		1,768,339	1,764,633

Current assets

Debtors	7	369,301	368,385
Cash at bank and in hand		46,149	25,708
		---------	---------
		415,450	394,093

Creditors: amounts falling due within one year	8	( 171,277)		( 165,476)
		---------		---------
Net current assets			244,173	228,617
			------------	------------
Total assets less current liabilities			2,012,512	1,993,250

Creditors: amounts falling due after more than one year	9	( 1,509,307)	( 1,439,307)
		------------	------------
Net assets		503,205	553,943
		------------	------------

Capital and reserves

Called up share capital		1,000	1,000
Profit and loss account	10	502,205	552,943
		---------	---------
Shareholders funds		503,205	553,943
		---------	---------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.

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.

Director's responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;

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

Grand Cru Consulting Limited

Statement of Financial Position (continued)

31 March 2026

These financial statements were approved by the board of directors and authorised for issue on 21 August 2026 , and are signed on behalf of the board by:

Mrs L Keenan
Director

Company registration number: 04302451

Grand Cru Consulting Limited

Notes to the Financial Statements

Year ended 31 March 2026

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Layham Hall, Layham, Suffolk, IP7 5LE.

2. Statement of compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax. Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in equity, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in equity in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in equity in respect of that asset, the excess shall be recognised in profit or loss.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

	Motor Vehicles	-	20% straight line

Investment property

Investment property is initially recorded at cost, which includes purchase price and any directly attributable expenditure. Investment property is revalued to its fair value at each reporting date and any changes in fair value are recognised in profit or loss.

Investments

Fixed asset investments are initially recorded at cost, and subsequently stated at cost less any accumulated impairment losses.

Listed investments are measured at fair value with changes in fair value being recognised in profit or loss.

Impairment of fixed assets

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets.

Financial instruments

Financial instruments are classified and accounted for, according to the substance of the contractual arrangement, as either financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

Defined contribution plans

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund. When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised as a finance cost in profit or loss in the period in which it arises.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 2 (2025: 2 ).

5. Tangible assets

	Investment properties	Motor vehicles	Total
	£	£	£
Cost
At 1 April 2025	1,552,964	59,504	1,612,468
Disposals	–	( 59,504)	( 59,504)
	------------	--------	------------
At 31 March 2026	1,552,964	–	1,552,964
	------------	--------	------------
Depreciation
At 1 April 2025	–	47,603	47,603
Disposals	–	( 47,603)	( 47,603)
	------------	--------	------------
At 31 March 2026	–	–	–
	------------	--------	------------
Carrying amount
At 31 March 2026	1,552,964	–	1,552,964
	------------	--------	------------
At 31 March 2025	1,552,964	11,901	1,564,865
	------------	--------	------------

If stated under historical cost principles, the comparable amount for investment properties would be £1,439,915 (2025: £1,439,915). The investment properties were valued by an independent valuer in July 2023 on an open market value basis.

6. Investments

	Other investments other than loans
	£
Cost
At 1 April 2025	199,768
Additions	75,825
Disposals	( 60,218)
	---------
At 31 March 2026	215,375
	---------
Impairment
At 1 April 2025 and 31 March 2026	–
	---------

Carrying amount
At 31 March 2026	215,375
	---------
At 31 March 2025	199,768
	---------

7. Debtors

	2026	2025
	£	£
Other debtors	369,301	368,385
	---------	---------

The debtors above include the following amounts falling due after more than one year:

	2026	2025
	£	£
Other debtors	–	20,000
	----	--------

8. Creditors: amounts falling due within one year

	2026	2025
	£	£
Social security and other taxes	4,336	1,063
Other creditors	166,941	164,413
	---------	---------
	171,277	165,476
	---------	---------

9. Creditors: amounts falling due after more than one year

	2026	2025
	£	£
Other creditors	1,509,307	1,439,307
	------------	------------

10. Reserves

The total amount of distributable reserves as at 31 March 2026 was £382,376 (2025: £433,114) The revaluation reserve, which under FRS102 1A is combined with the profit and loss reserve, is part of non-distributable reserves.