ACCOUNTS - Final Accounts

Registered number: 13807865

TOYNBEE GRAY HOLDINGS LTD

UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 MARCH 2026

TOYNBEE GRAY HOLDINGS LTD

REGISTERED NUMBER: 13807865

BALANCE SHEET

AS AT 31 MARCH 2026

		2026		2025 as restated
Note		£		£

Fixed assets
Investments	4		19,774		15,067
			19,774		15,067
Current assets
Debtors: amounts falling due within one year	5	121,794		124,392
Cash at bank and in hand		840		3,044
Current liabilities		122,634		127,436
Creditors: amounts falling due within one year	6	(30,456)		(67,532)
Net current assets			92,178		59,904
Total assets less current liabilities			111,952		74,971

Net assets			111,952		74,971

Capital and reserves
Called up share capital	2	2
Profit and loss account	111,950	74,969
	111,952	74,971

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TOYNBEE GRAY HOLDINGS LTD

REGISTERED NUMBER: 13807865

BALANCE SHEET (CONTINUED)

AS AT 31 MARCH 2026

The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

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

The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 1 October 2026.

Mr C Toynbee

Director

The notes on pages 3 to 7 form part of these financial statements.

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TOYNBEE GRAY HOLDINGS LTD

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

1.	General information

Toynbee Gray Holdings Ltd is private Company limited by shares, incorporated in England and Wales with the United Kingdom. The address of the registered office is 154 - 156 Victoria Road, Cambridge, CB4 3DZ. This Company is part of a group.

2.Accounting policies

2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

2.2

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:

∙the amount of revenue can be measured reliably;

∙it is probable that the Company will receive the consideration due under the contract;

∙the stage of completion of the contract at the end of the reporting period can be measured reliably; and

∙the costs incurred and the costs to complete the contract can be measured reliably.

2.3

Interest income

Interest income is recognised in profit or loss using the effective interest method.

2.4

Finance costs

Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

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TOYNBEE GRAY HOLDINGS LTD

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

2.Accounting policies (continued)

2.5

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.

2.6

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

2.7

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

2.8

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

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TOYNBEE GRAY HOLDINGS LTD

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

2.Accounting policies (continued)

2.9

Financial instruments

The Company has elected to apply the provisions of Section 11 “Basic Financial Instruments” of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the Company's Balance Sheet when the Company becomes party to the contractual provisions of the instrument.

Basic financial assets

Basic financial assets, which include trade and other debtors, cash and bank balances, are initially measured at their transaction price (adjusted for transaction costs except in the initial measurement of financial assets that are subsequently measured at fair value through profit and loss) and are subsequently carried at their amortised cost using the effective interest method, less any provision for impairment, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest.

Discounting is omitted where the effect of discounting is immaterial. The Company's cash and cash equivalents, trade and most other debtors due with the operating cycle fall into this category of financial instruments.

Basic financial liabilities

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 Company after the deduction of all its liabilities.

Basic financial liabilities, which include trade and other creditors, bank loans and other loans are initially measured at their transaction price (adjusting for transaction costs except in the initial measurement of financial liabilities that are subsequently measured at fair value through profit and loss). When this constitutes a financing transaction, whereby the debt instrument is measured at the present value of the future payments discounted at a market rate of interest, discounting is omitted where the effect of discounting is immaterial.

Debt instruments are subsequently carried at their amortised cost using the effective interest rate method.

Trade creditors are obligations to pay for goods and services that have been acquired in the ordinary course of business from suppliers. Trade creditors are classified as current liabilities if the payment is due within one year. If not, they represent non-current liabilities. Trade creditors are initially recognised at their transaction price and subsequently are measured at amortised cost using the effective interest method. Discounting is omitted where the effect of discounting is immaterial.

2.10

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.

Employees

The average monthly number of employees, including directors, during the year was 2 (2025 - 2).

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TOYNBEE GRAY HOLDINGS LTD

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

4.	Fixed asset investments

		Investments in subsidiary companies as restated
		£
	Cost or valuation
	At 1 April 2025	15,067
	Additions	4,707
	At 31 March 2026	19,774

Debtors

					2026	2025 as restated
					£	£


Trade debtors	-	866
Amounts owed by group undertakings	121,656	123,386
Called up share capital not paid	-	2
Prepayments	138	138
	121,794	124,392

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TOYNBEE GRAY HOLDINGS LTD

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

6.	Creditors: Amounts falling due within one year
		2026	2025
		£	£

Trade creditors	-	410
Amounts owed to group undertakings	28,244	65,514
Other creditors	1,158	1,338
Accruals	1,054	270
	30,456	67,532

7.	Prior year adjustment

During the year, the directors identified that amounts recognised as goodwill in prior periods related to investments in subsidiary undertakings rather than acquired goodwill. Accordingly, the goodwill balance has been reclassified to fixed asset investments and the related accumulated amortisation and prior year amortisation charges have been reversed. In addition, certain acquisition consideration previously omitted from the Company's accounting records has been recognised as part of the cost of investments, with a corresponding adjustment to loan account balances. The comparative figures have been restated to reflect these corrections.

Related party transactions

During the year the Company operated loans with one of the directors.The amount payable to the director of the Company at the year end was £1,158 (2025 - £1,158). This loan is interest free and repayable on demand.

The Company has taken advantage of the exemption available under FRS 102 from disclosing any transactions entered into between two or more members of a group, provided that any subsidiary undertaking party to the transaction is wholly owned by a member of that group.

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