Conway Van Gelder Grant Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 02715066 (England and Wales)

Unaudited Financial Statements for the Year Ended 30 April 2026

for

CONWAY VAN GELDER GRANT LIMITED

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTORS:

Ms N Van Gelder

Mr J Grant

REGISTERED OFFICE:

c/o Thorne Lancaster Parker

5th Floor, Palladium House

1-4 Argyll Street

London

W1F 7TA

REGISTERED NUMBER:

02715066 (England and Wales)

ACCOUNTANTS:

Thorne Lancaster Parker

5th Floor

Palladium House

1-4 Argyll Street

London

W1F 7TA

FIXED ASSETS

Tangible assets

5

70,069

46,817

CURRENT ASSETS

Debtors

6

179,507

171,052

Cash at bank

7

4,823,900

4,383,523

5,003,407

4,554,575

CREDITORS

Amounts falling due within one year

8

(1,798,351

)

(1,528,194

)

NET CURRENT ASSETS

3,205,056

3,026,381

TOTAL ASSETS LESS CURRENT
LIABILITIES

3,275,125

3,073,198

CAPITAL AND RESERVES

Called up share capital

9

3,007

Capital redemption reserve

7,002

Retained earnings

3,265,116

3,063,189

SHAREHOLDERS' FUNDS

3,275,125

3,073,198

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2026 in accordance with Section 476 of the Companies Act 2006.

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.

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

In accordance with Section 444 of the Companies Act 2006, the Statement of comprehensive income has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 14 August 2026 and were signed on its behalf by:

Mr J Grant - Director

Ms N Van Gelder - Director

1.	STATUTORY INFORMATION

Conway Van Gelder Grant Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).

2.	STATEMENT OF COMPLIANCE

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006.

3.	ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements have been prepared under the historical cost convention.

On the basis of the post year-end trading results the directors consider it appropriate to prepare the financial statements on a going concern basis.

Revenue recognition

Revenue is recognised at the fair value of the consideration received or receivable for the provision of services to external customers in the ordinary nature of the business. Revenue is shown net of Value Added Tax.

Revenue is recognised when the company is contractually entitled to the commission earned.

Tangible fixed assets

Property, plant and equipment are initially measured at cost (or deemed cost) and are subsequently measured at cost or valuation, net of depreciation and accumulated impairment losses. Cost includes the original purchase price, costs directly attributable to bringing the asset to its working condition for its intended use, dismantling and restoration initially recorded at cost.

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Fixtures & fittings

16.67% on cost

Motor vehicles

25% on cost

Office equipment

20% on cost

Land & Building

Remaining useful life

The carrying values of tangible fixed assets are reviewed for impairment when events or changes in circumstances indicate the carrying value may not be recoverable.

Taxation

Taxation expense for the period comprises current and deferred tax recognised in the reporting period. Tax is recognised in the profit and loss account, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case tax is also recognised in other comprehensive income or directly in equity respectively.

Current or deferred taxation assets and liabilities are not discounted.

Current tax

Current tax is the amount of income tax payable in respect of the taxable profit for the year or prior years. Tax is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the period end.

Management periodically evaluates positions taken in tax returns with respect to situations in which applicable tax regulation is subject to interpretation. It establishes provisions where appropriate on the basis of amounts expected to be paid to the tax authorities.

Deferred tax

Deferred tax is recognised in respect of all timing differences which are differences between taxable profits and total comprehensive income that arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in the financial statements.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that the directors consider that it probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Foreign currencies

Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the statement of financial position date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

Hire purchase and leasing commitments

Assets obtained under hire purchase and finance lease agreements are capitalised in the balance sheet and depreciated over their useful lives. The interest element is charged to the profit and loss account over the period of the agreement.

Rentals paid under operating leases are charged to income on a straight-line basis over the term of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme, where the amounts are charged to profit or loss is the contributions payable in the year. Differences between contributions payable in the year and the contributions actually paid are shown as either accruals or prepayments.

Financial instruments

The company has chosen to adopt Section 11 of FRS 102 in respect of financial instruments as it has only basic financial instruments.

Basic financial assets

Trade and other debtors and bank balances, which are due within one year are initially recognised at transaction price and subsequently carried at amortised cost being the transaction price less any amounts settled and any impairment losses.

At the end of each reporting period basic financial assets measured at amortised cost are assessed for objective evidence of impairment. If an asset is impaired the impairment loss is the difference between the carrying amount and the present value of the estimated cash flows discounted at the asset's original effective interest rate. The impairment loss is recognised in profit or loss.

If there is decrease in the impairment loss arising from an event occurring after the impairment was recognised the impairment is reversed. The reversal is such that the current carrying amount does not exceed what the carrying amount would have been had the impairment not previously been recognised. The impairment reversal is recognised in profit or loss.

A financial asset is derecognised only when the contractual rights to cash flows expire or are settled, or substantially all the risks and rewards of ownership are transferred to another party, or if some significant risks and rewards of ownership are retained but control of the asset has transferred to another party that is able to sell the asset in its entirety to an unrelated third party.

Basic financial liabilities

Financial liabilities are classified as liabilities and equity instruments according to the substance of the contractual arrangements entered into an equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

Trade and other creditors are initially recognised at transaction price and subsequently carried at amortised cost, being transaction price less any amounts settled.

Basic financial liabilities are derecognised when the contractual obligation is discharged, cancelled or expired.

Equity instruments

The ordinary share capital of the company is classified as equity and recorded at fair value of the cash or other resources received or receivable, net of direct costs of issuing the equity instruments.

Cash and cash equivalents

Cash and cash equivalents in the balance sheet comprise cash at banks and in hand and short term deposits with an original maturity date of three months or less.

4.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 32 (2025 - 28 ) .

5.	TANGIBLE FIXED ASSETS

Fixtures

Long

and

Office

leasehold

fittings

equipment

Totals

£

COST

At 1 May 2025

14,358

161,206

368,681

544,245

Additions

-

1,743

53,882

55,625

At 30 April 2026

14,358

162,949

422,563

599,870

DEPRECIATION

At 1 May 2025

9,572

153,499

334,357

497,428

Charge for year

4,786

3,347

24,240

32,373

At 30 April 2026

14,358

156,846

358,597

529,801

NET BOOK VALUE

At 30 April 2026

-

6,103

63,966

70,069

At 30 April 2025

4,786

7,707

34,324

46,817

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

Trade debtors

124,637

124,294

Prepayments and accrued income

54,870

46,758

179,507

171,052

7.	CASH AT BANK

The balance on cash at bank and in hand does not include the amount in respect of monies held in the client bank account.

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

Trade creditors

272,729

122,494

Corporation tax

271,236

-

Social security and other taxes

59,174

167,394

VAT

152,314

-

Other creditors

(13,017

)

(7,011

)

Accruals and deferred income

1,055,915

1,245,317

1,798,351

1,528,194

The balance in creditors does not include the amount in respect of monies held on behalf of clients.

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2026

2025

value:

£

3,000

Ordinary

£1

3,000

1

A Ordinary

£1

1

6

B Ordinary

£1

6

3,007

The ordinary shares carry voting rights and there are no restrictions on repayment of capital and distribution of dividends.

The 'A' and 'B' ordinary shares are non voting shares.

10.	RELATED PARTY DISCLOSURES

At the balance sheet date, the company owed an amount of £Nil and £Nil to N Van Gelder, and J Grant who are the directors of the company at the year end.

These loans are unsecured, interest free and have no fixed repayment terms.