Grayshaw Consultancy Ltd - Accounts to registrar (filleted)

REGISTERED NUMBER: 13277695 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED

31 MARCH 2026

FOR

GRAYSHAW CONSULTANCY LTD

Page

Balance Sheet

1

Notes to the Financial Statements

3

FIXED ASSETS

Tangible assets

5

926

-

CURRENT ASSETS

Debtors

6

12,437

12,454

Cash at bank

31,955

3,387

44,392

15,841

CREDITORS

Amounts falling due within one year

7

28,360

15,589

NET CURRENT ASSETS

16,032

252

TOTAL ASSETS LESS CURRENT
LIABILITIES

16,958

252

PROVISIONS FOR LIABILITIES

8

232

-

NET ASSETS

16,726

252

CAPITAL AND RESERVES

Called up share capital

9

100

1

Retained earnings

16,626

251

SHAREHOLDERS' FUNDS

16,726

252

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 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 Profit and Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 10 September 2026 and were signed on its behalf by:

Dr G A Shaw - Director

1.	STATUTORY INFORMATION

Grayshaw Consultancy Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number:

13277695

Registered office:

48 St Leonards Road

Bexhill on Sea

East Sussex

TN40 1JB

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.

Turnover

The turnover shown in the profit and loss account represents amounts receivable for services provided during the period.

Tangible fixed assets

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

Medical equipment

-

20% on cost

Computer equipment

-

33% on cost

All fixed assets are initially recorded at cost.

Taxation

Taxation for the year comprises current and deferred tax. 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.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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

Financial instruments

Financial liabilities and equity instruments are classified 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 entity after deducting all of its financial liabilities.

Where the contractual obligations of financial instruments (including share capital) are equivalent to a similar debt instrument, those financial instruments are classed as financial liabilities. Financial liabilities are presented as such in the balance sheet. Finance costs and gains or losses relating to financial liabilities are included in the profit and loss account. Finance costs are calculated so as to produce a constant rate of return on the outstanding liability.

Where the contractual terms of share capital do not have any terms meeting the definition of a financial liability then this is classed as an equity instrument. Dividends and distributions relating to equity instruments are debited direct to equity.

4.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2025 - 1 ) .

5.	TANGIBLE FIXED ASSETS

Medical

Computer

equipment

Totals

£

COST

At 1 April 2025

-

1,016

Additions

1,158

-

1,158

At 31 March 2026

1,158

1,016

2,174

DEPRECIATION

At 1 April 2025

-

1,016

Charge for year

232

-

232

At 31 March 2026

232

1,016

1,248

NET BOOK VALUE

At 31 March 2026

926

-

926

At 31 March 2025

-

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

Trade debtors

700

-

Other debtors

3,190

Directors' current accounts

8,547

9,264

12,437

12,454

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

Corporation tax

26,794

13,711

PAYE and social security

-

365

Accruals and deferred income

1,566

1,513

28,360

15,589

8.	PROVISIONS FOR LIABILITIES

2026

2025

£

PROVISIONS FOR LIABILITIES

Accelerated capital allowances

232

-

PROVISIONS

FOR

LIABILITIES

£

Provided during year

232

Balance at 31 March 2026

232

9.	CALLED UP SHARE CAPITAL

Allotted and issued:

Number:

Class:

Nominal

2026

2025

value:

£

100

Share capital 1

£1

100

1

99 Ordinary shares of £1 each were allotted at par during the year.

10.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

Amounts due from the director at the balance sheet date total £8,547 (2024: £9,264). Amounts due are interest-free, unsecured, and repayable on demand.