REGISTERED NUMBER: 06805663 (England and Wales)

Financial Statements For The Year Ended 31st January 2026

for

GRH Solutions Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

G.R. Harraway

REGISTERED OFFICE:

Unit 1

Fairway Business Park

Eurolink Inds Estate

Sittingbourne

Kent

ME10 3FB

REGISTERED NUMBER:

06805663 (England and Wales)

ACCOUNTANTS:

Beak Kemmenoe

Chartered Accountants

1-3 Manor Road

Chatham

Kent

ME4 6AE

FIXED ASSETS

Tangible assets

4

117,538

131,747

CURRENT ASSETS

Debtors

5

281,138

259,127

Cash at bank

776,659

796,112

1,057,797

1,055,239

CREDITORS

Amounts falling due within one year

6

261,704

376,863

NET CURRENT ASSETS

796,093

678,376

TOTAL ASSETS LESS CURRENT LIABILITIES

913,631

810,123

CREDITORS

Amounts falling due after more than one year

7

(37,424

)

(46,056

)

PROVISIONS FOR LIABILITIES

(19,151

)

(28,761

)

NET ASSETS

857,056

735,306

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

856,956

735,206

SHAREHOLDERS' FUNDS

857,056

735,306

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31st January 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 26th October 2026 and were signed by:

G.R. Harraway - Director

1.	STATUTORY INFORMATION

GRH Solutions Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

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. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is the total amount receivable by the company for goods supplied and services provided excluding VAT and trade discounts.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Improvements to property

-

Straight line over the term of the lease

Plant and machinery

-

20% on reducing balance

Motor vehicle

-

25% on reducing balance

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 6 (2025 - 6 ) .

4.	TANGIBLE FIXED ASSETS

Improvements

to

Plant and

Motor

property

machinery

vehicle

Totals

£

£

£

£

COST

At 1st February 2025

22,667

109,505

111,342

243,514

Additions

-

4,886

37,245

42,131

Disposals

-

-

(18,900

)

(18,900

)

At 31st January 2026

22,667

114,391

129,687

266,745

DEPRECIATION

At 1st February 2025

14,507

68,766

28,494

111,767

Charge for year

4,534

13,213

24,418

42,165

Eliminated on disposal

-

-

(4,725

)

(4,725

)

At 31st January 2026

19,041

81,979

48,187

149,207

NET BOOK VALUE

At 31st January 2026

3,626

32,412

81,500

117,538

At 31st January 2025

8,160

40,739

82,848

131,747

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Motor

vehicle

£

COST

At 1st February 2025

and 31st January 2026

68,975

DEPRECIATION

At 1st February 2025

5,748

Charge for year

15,807

At 31st January 2026

21,555

NET BOOK VALUE

At 31st January 2026

47,420

At 31st January 2025

63,227

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

265,375

165,327

Other debtors

8,200

8,200

Prepayments and accrued income

7,563

85,600

281,138

259,127

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Hire purchase contracts

8,632

8,632

Trade creditors

42,361

42,291

Corporation tax

77,993

67,709

Social security and other taxes

63,441

95,459

Other creditors and accruals

69,277

162,772

261,704

376,863

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Hire purchase contracts

37,424

46,056

8.	SECURED DEBTS

The following secured debts are included within creditors:

2026

2025

£

£

Hire purchase contracts

46,056

54,688

The hire purchase contracts are secured on the assets concerned.