ACCOUNTS - Final Accounts preparation

Registered number: 10375654

	UNAUDITED DIRECTORS' REPORT AND FINANCIAL STATEMENTS
	FOR THE YEAR ENDED 31 OCTOBER 2025

	GRESHAM PARK LIMITED


GRESHAM PARK LIMITED

COMPANY INFORMATION

Directors	K K Pattni (resigned 1 October 2025)
	J H Rosenhaus


Registered number	10375654


Registered office	4 Mayfair Row
	London
	W1J 7EA


Accountants	Menzies LLP
	Chartered Accountants
	4th Floor
	95 Gresham Street
	London
	EC2V 7AB


GRESHAM PARK LIMITED

CONTENTS

	Page
Statement of financial position	1 - 2
Notes to the financial statements	3 - 4


GRESHAM PARK LIMITED REGISTERED NUMBER:10375654

STATEMENT OF FINANCIAL POSITION

AS AT 31 OCTOBER 2025

		2025		2024
Note		£		£


Current assets
Stocks		533,251		532,651
Debtors: amounts falling due within one year	4	58,563		40,716
Bank and cash balances		488		437
		592,302		573,804
Creditors: amounts falling due within one year		(1,149,500)		(959,911)
Net current liabilities			(557,198)		(386,107)
Total assets less current liabilities			(557,198)		(386,107)

Net liabilities			(557,198)		(386,107)

Capital and reserves
Called up share capital	100	100
Profit and loss account	(557,298)	(386,207)
	(557,198)	(386,107)

Page 1


GRESHAM PARK LIMITED REGISTERED NUMBER:10375654

STATEMENT OF FINANCIAL POSITION (CONTINUED)

AS AT 31 OCTOBER 2025

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 Company's financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

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 by:

J H Rosenhaus

Director

Date: 30 October 2026

The notes on pages 3 to 4 form part of these financial statements.

Page 2


GRESHAM PARK LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 OCTOBER 2025

1.	General information

Gresham Park Limited is a private company, limited by shares, incorporated in England and Wales, company
registration number 10375654. The registered office is 4 Mayfair Row, London, W1J 7EA. There is no principal place of business.

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 preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgment in applying the Company's accounting policies.

The following principal accounting policies have been applied:

2.2

Going concern

At the balance sheet date, the Company had net current liabilities of £557,198, which included secured borrowing of £925,306.

Subsequent to the year end, the secured borrowing was refinanced under a new loan facility which is repayable by 31 December 2027.

Having considered the refinancing and the Company's financial position, the directors consider that the Company has adequate resources to continue in operational existence for the forseseeable future. Accordingly, the financial statements have been prepared on a going concern basis.

2.3

Stocks

Stocks are stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell. Cost is based on the cost of purchase on a first in, first out basis. Work in progress and finished goods include labour and attributable overheads.

At each reporting date, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in profit or loss.

2.4

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.

3.	Employees
	The average monthly number of employees, including directors, during the year was 2 (2024 -2).

Page 3


GRESHAM PARK LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 OCTOBER 2025

Debtors

					2025	2024
					£	£


Other debtors	58,563	40,716
	58,563	40,716

5.	Transactions with directors

Included within other creditors are balances owed to the directors of £146,522 (2024: £112,172). Amounts advanced in the year was £34,350. The loans are interest free and repayable on demand.

6.	Related party transactions
	Included within other loans is a balance of £59,822 (2024: £267,790) owed to a parent company. During the period, interest charged on these loans amounted to £19,432 (2024: £37,180).

Page 4