1 December 2024 v2026.33.1 limited_company_frs_102_section_1a_v1_1_3 companies_houseSoftwarefalsetruetruetrueNo description of principal activity0falsexbrli:purexbrli:sharesiso4217:GBP137722692024-12-012025-11-30137722692025-11-3013772269bus:Director12024-12-012025-11-3013772269bus:RegisteredOffice2024-12-012025-11-30137722692023-12-012024-11-3013772269core:RetainedEarningsAccumulatedLosses2024-12-0113772269core:RetainedEarningsAccumulatedLosses2023-12-0113772269core:RetainedEarningsAccumulatedLosses2023-12-012024-11-3013772269core:RetainedEarningsAccumulatedLosses2025-11-3013772269core:RetainedEarningsAccumulatedLosses2024-11-30137722692024-11-3013772269core:WithinOneYear2025-11-3013772269core:WithinOneYear2024-11-3013772269core:AfterOneYear2025-11-3013772269core:AfterOneYear2024-11-3013772269core:ShareCapital2025-11-3013772269core:ShareCapital2024-11-3013772269core:OfficeEquipment2024-12-012025-11-3013772269core:PlantMachinery2025-11-3013772269core:PlantMachinery2024-12-0113772269core:PlantMachinery2024-12-012025-11-3013772269core:PlantMachinery2024-11-3013772269core:CostValuation2024-12-0113772269core:CostValuation2025-11-301377226912024-12-012025-11-3013772269countries:EnglandWales2024-12-012025-11-3013772269bus:AuditExemptWithAccountantsReport2024-12-012025-11-3013772269bus:PrivateLimitedCompanyLtd2024-12-012025-11-3013772269bus:SmallEntities2024-12-012025-11-3013772269bus:FullAccounts2024-12-012025-11-30
Company registration number:
13772269
Grs Investment Group Ltd
Unaudited Financial Statements for the year ended
30 November 2025
KAYAJ&CO LTD
34 Padbury WayLancashire, Bolton, Greater Manchester, BL2 5DQ, United Kingdom
Grs Investment Group Ltd
Officers and Professional Advisers
Year ended
30 November 2025
Director
Mr D Ola-Adeoti
Registered office
9 Leamore Walk
Manchester
M9 6DA
England
Accountant
KAYAJ&CO LTD
34 Padbury WayLancashire
Bolton
Greater Manchester
BL2 5DQ
United Kingdom
Grs Investment Group Ltd
Director's Report
Year ended
30 November 2025
The director presents the report and the unaudited
financial statements
of the company for the year ended 30 November 2025.

Directors

The director who served the company during the year was as follows:
Mr D Ola-Adeoti

Small company provisions

This report has been prepared in accordance with the provisions applicable to companies entitled to the small companies exemption.
This report was approved by the board of directors on
26 August 2026
and signed on behalf of the board by:
Mr D Ola-Adeoti
Director
Grs Investment Group Ltd
Report to the board of directors on the preparation of the unaudited statutory financial statements of Grs Investment Group Ltd
Year ended
30 November 2025
As described on the statement of financial position, the Board of Directors of
Grs Investment Group Ltd
are responsible for the preparation of the
financial statements
for the year ended
30 November 2025
, which comprise the income statement, statement of income and retained earnings, statement of financial position and related notes.
You consider that the company is exempt from an audit under the Companies Act 2006.
In accordance with your instructions I have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and from information and explanations supplied to me.
KAYAJ&CO LTD
34 Padbury WayLancashire
Bolton
Greater Manchester
BL2 5DQ
United Kingdom
Date:
26 August 2026
Grs Investment Group Ltd
Income Statement
Year ended
30 November 2025
20252024
Note££
Turnover
35,435
 
40,618
 
Gross profit
35,435
 
40,618
 
Administrative expenses
(44,505
 )
(9,125
 )
Operating (loss)/profit
(9,070
 )
31,493
 
Interest payable and similar expenses
(10,258
 )
(5,756
 )
(Loss)/profit before tax 4
(19,328
 )
25,737
 
Tax on (loss)/profit -   -  
(Loss)/profit for the financial year
(19,328
 )
25,737
 
The company has no other recognised items of income or expense other than the results for the year as set out above.
Grs Investment Group Ltd
Statement of Income and Retained Earnings
Year ended
30 November 2025
20252024
££
Retained earnings at the start of the year
12,525
 
(5,962
 )
(Loss)/profit for the financial year
(19,328
 )
25,737
 
Dividends declared and paid or payable during the year -  
(7,250
 )
Retained earnings at the end of the year
(6,803
 )
12,525
 
Grs Investment Group Ltd
Statement of Financial Position
30 November 2025
20252024
Note££
Fixed assets    
Tangible assets 6
753
 
1,484
 
Investments 7
135,000
 
135,000
 
135,753
 
136,484
 
Current assets    
Debtors 8
87,813
  -  
Cash at bank and in hand
(15,429
 )
112,124
 
72,384
 
112,124
 
Creditors: amounts falling due within one year 9
(7,950
 )
(893
 )
Net current assets
64,434
 
111,231
 
Total assets less current liabilities 200,187   247,715  
Creditors: amounts falling due after more than one year 10
(206,989
 )
(235,189
 )
Net (liabilities)/assets
(6,802
 )
12,526
 
Capital and reserves    
Called up share capital
1
 
1
 
Profit and loss account
(6,803
 )
12,525
 
Shareholders (deficit)/funds
(6,802
 )
12,526
 
For the year ending
30 November 2025
, 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 their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.
These
financial statements
have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with FRS 102, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
These
financial statements
were approved by the board of directors and authorised for issue on
26 August 2026
, and are signed on behalf of the board by:
Mr D Ola-Adeoti
Director
Company registration number:
13772269
Grs Investment Group Ltd
Notes to the Financial Statements
Year ended
30 November 2025

1 General information

The company is a private company limited by shares and is registered in England and Wales. The address of the registered office is
9 Leamore Walk
,
Manchester
,
M9 6DA
, England.

2 Statement of compliance

These
financial statements
have been prepared in compliance with FRS 102 Section 1A, 'The Financial Reporting Standard applicable to the UK and 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 assets.
The
financial statements
are prepared in sterling, which is the functional currency of the company.

Turnover

Turnover is measured at the fair value of the consideration received or receivable for goods supplied, 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. The company lost some tenants during the financial year as we embarked on renovation of our properties.

Tangible assets

Tangible assets are initially measured at cost, and are subsequently measured at cost less any accumulated depreciation and accumulated impairment losses or at a revalued amount.
Any tangible assets carried at a revalued amount 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 capital and reserves. However, the increase is recognised in profit or loss to the extent that 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 capital and reserves. If a revaluation decrease exceeds the accumulated revaluation gains accumulated in capital and reserves in respect of that asset, the excess is recognised in profit or loss.
Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful economic life of that asset as follows:
Office equipment
33% straight line

Investment properties

Investment property is measured initially 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.

4 Profit/loss before tax

Profit/loss before tax is stated after charging/(crediting):
20252024
££
Depreciation of tangible assets
731
 
731
 

5 Average number of employees

The average number of persons employed by the company during the year was
4
(2024: nil).

6 Tangible assets

Plant and machinery etc.
£
Cost  
At
1 December 2024
and
30 November 2025
2,215
 
Depreciation  
At
1 December 2024
731
 
Charge
731
 
At
30 November 2025
1,462
 
Carrying amount  
At
30 November 2025
753
 
At 30 November 2024
1,484
 

Investment property

Included in land and buildings are the following amounts in relation to investment properties:
2025
£
Carrying value at
1 December 2024
and
30 November 2025
135,000
 

7 Investments

Other investments other than loans
£
Cost  
At
1 December 2024
135,000
 
At
30 November 2025
135,000
 
Impairment  
At
1 December 2024
and
30 November 2025
 -  
Carrying amount  
At
30 November 2025
135,000
 
At 30 November 2024
135,000
 

8 Debtors

20252024
££
Other debtors
87,813
  -  
The debtors above include the following amounts falling due after more than one year:
20252024
££
Other debtors
87,812
  -  

9 Creditors: amounts falling due within one year

20252024
££
Taxation and social security
6,164
  -  
Other creditors
1,786
 
893
 
7,950
 
893
 

10 Creditors: amounts falling due after more than one year

20252024
££
Bank loans and overdrafts
101,275
 
101,275
 
Other creditors
105,714
 
133,914
 
206,989
 
235,189