Grand Horeca Ltd - Accounts

Grand Horeca Ltd
Statement of Financial Position
As at 30 September 2025

	Notes	2025 £
Fixed assets
Tangible fixed assets	3	852
		852
Current assets
Stocks	4	26,132
Debtors	5	465,114
Cash at bank and in hand		50,471
		541,717
Creditors: amount falling due within one year	6	(529,312)
Net current assets		12,405

Total assets less current liabilities		13,257
Net assets		13,257

Capital and reserves
Called up share capital	7	1
Profit and loss account		13,256
Shareholders' funds		13,257

For the period ended 30 September 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 accounts for the period in question in accordance with section 476.
The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 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.

The financial statements were approved by the director on 16 September 2026 and were signed by:

-------------------------------
James Johnson
Director

Grand Horeca Ltd
Notes to the Financial Statements
For the Period 17 September 2024 to 30 September 2025

General Information

Grand Horeca Ltd is a private company, limited by shares, registered in , registration number 15960552, registration address Unit 10, Hampton Street, Joiners Square Industrial Estate, Stoke-On-Trent, ST1 3EX.

The presentation currency is £ sterling.

Accounting policies

Significant accounting policies

Statement of compliance

These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Basis of preparation

The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.

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

Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

Tangible fixed assets

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Computer Equipment

33% Straight Line

Stocks

Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.

2.	Average number of employees Average number of employees during the period was 0.

Tangible fixed assets

Cost or valuation	Computer Equipment	Total
	£	£
At 17 September 2024	-	-
Additions	929	929
Disposals	-	-
At 30 September 2025	929	929
Depreciation
At 17 September 2024	-	-
Charge for period	77	77
On disposals	-	-
At 30 September 2025	77	77
Net book values
Closing balance as at 30 September 2025	852	852
Opening balance as at 17 September 2024	-	-

Stocks

	2025 £
Stocks	26,132
	26,132

Debtors: amounts falling due within one year

	2025 £
Trade Debtors	463,980
Other Debtors	(1)
VAT	1,135
	465,114

Creditors: amount falling due within one year

	2025 £
Trade Creditors	510,593
Corporation Tax	2,909
Accrued Expenses	2,043
Directors' Current Accounts	13,767
	529,312

Share Capital

Allotted, called up and fully paid	2025 £
1 Class A share of £1.00 each	1
	1