COMPANY REGISTRATION NUMBER:
16628023
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Filleted Unaudited Financial Statements |
|
Period from 5 August 2025 to 31 July 2026
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Report to the director on the preparation of the unaudited statutory financial statements |
2 |
|
|
|
Statement of financial position |
3 |
|
|
|
Notes to the financial statements |
4 |
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Period from 5 August 2025 to 31 July 2026
The director presents his report and the unaudited financial statements of the company for the period ended
31 July 2026
.
Principal activities
The company was incorporated on 5 August 2025. The principal activity of the company is that of theatrical productions.
Director
The director who served the company during the period was as follows:
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T E P Powis |
(Appointed
5 August 2025) |
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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
16 September 2026
and signed on behalf of the board by:
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Registered office: |
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First Floor |
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39-41 Charing Cross Road |
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London |
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WC2H 0AR |
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Report to the Director on the Preparation of the Unaudited Statutory Financial Statements of
Grin and Barrett Limited |
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Period from 5 August 2025 to 31 July 2026
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Grin and Barrett Limited for the period ended 31 July 2026, which comprise the statement of financial position and the related notes from the company's accounting records and from information and explanations you have given us. As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at www.accaglobal.com/en/member/professional-standards/rules-standards/acca-rulebook.html. Our work has been undertaken in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/tf-163-jan-24.pdf.
BAILHACHE LINTON LLP
Accountants
Bourne House
475 Godstone Road
Whyteleafe
Surrey
CR3 0BL
16 September 2026
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Statement of Financial Position |
|
31 July 2026
Current assets
|
Debtors |
5 |
558,976 |
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Cash at bank and in hand |
45,835 |
|
--------- |
|
604,811 |
|
|
|
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Creditors: amounts falling due within one year |
6 |
604,810 |
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--------- |
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Net current assets |
1 |
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---- |
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Total assets less current liabilities |
1 |
|
---- |
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Net assets |
1 |
|
---- |
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Capital and reserves
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Called up share capital |
7 |
1 |
|
---- |
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Shareholder funds |
1 |
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---- |
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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 comprehensive income has not been delivered.
For the period ending 31 July 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 member has not required the company to obtain an audit of its financial statements for the period in question in accordance with section 476
;
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The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements
.
These financial statements were approved by the
board of directors
and authorised for issue on
16 September 2026
, and are signed on behalf of the board by:
Company registration number:
16628023
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Notes to the Financial Statements |
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Period from 5 August 2025 to 31 July 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 First Floor, 39-41 Charing Cross Road, London, WC2H 0AR.
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 and represents amounts receivable for goods supplied and services rendered, stated net of discounts and of Value Added Tax. Revenue from theatrical productions is recognised by reference to the date the performance took place.
Income tax
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.
Financial instruments
A financial asset or a financial liability is recognised only when the company becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Debt instruments are subsequently measured at amortised cost. Where investments in non-convertible preference shares and non-puttable ordinary shares or preference shares are publicly traded or their fair value can otherwise be measured reliably, the investment is subsequently measured at fair value with changes in fair value recognised in profit or loss. All other such investments are subsequently measured at cost less impairment. Other financial instruments, including derivatives, are initially recognised at fair value, unless payment for an asset is deferred beyond normal business terms or financed at a rate of interest that is not a market rate, in which case the asset is measured at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Other financial instruments are subsequently measured at fair value, with any changes recognised in profit or loss, with the exception of hedging instruments in a designated hedging relationship.
Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately. For all equity instruments regardless of significance, and other financial assets that are individually significant, these are assessed individually for impairment. Other financial assets are either assessed individually or grouped on the basis of similar credit risk characteristics. Any reversals of impairment are recognised in profit or loss immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised.
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 period amounted to
7
.
5.
Debtors
|
31 Jul 26 |
|
£ |
|
Trade debtors |
1,421 |
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Other debtors |
557,555 |
|
--------- |
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558,976 |
|
--------- |
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6.
Creditors:
amounts falling due within one year
|
31 Jul 26 |
|
£ |
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Trade creditors |
127,773 |
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Amounts owed to group undertakings and undertakings in which the company has a participating interest |
169,797 |
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Other creditors |
307,240 |
|
--------- |
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604,810 |
|
--------- |
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7.
Called up share capital
Issued, called up and fully paid
|
31 Jul 26 |
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No. |
£ |
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Ordinary shares of £ 1 each |
1 |
1 |
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---- |
---- |
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8.
Controlling party
The immediate parent company is Wessex Grove Limited, a company registered at First floor, 39-41 Charing Cross Road, London, WC2H 0AR which is also its principal place of business. There is no ultimate controlling party.