GRAINGER PEARL LIMITED

Values shown as filed in the company's annual accounts. — indicates the figure wasn't present under that line item in that period. About these numbers

Margins divide P&L lines by turnover. Gearing is liabilities over total assets. Current ratio is current assets over creditors falling due within one year. Interest cover is operating profit over absolute finance costs. Sector-distribution context coming next.

Accounting basis

FRS 101

Reporting scope

Standalone (parent only)

Auditor

KPMG LLP

Audit opinion

Unqualified (clean)

Going concern

Affirmed

“The directors have prepared the financial statements on the going concern basis as they do not intend to liquidate the Company or to cease its operations, and as they have concluded that the Company's financial position means that this is realistic. They have also concluded that there are no material uncertainties that could have cast significant doubt over its ability to continue as a going concern for at least a year from the date of approval of the financial statements ("the going concern period").”

Group structure

1. GRAINGER PEARL LIMITED · parent
   1. Grainger Southwark Limited 100% · property investment
   2. Crofton Estate Management Company Limited 100% · property management
   3. Oakleigh House (Sale) Management Company Limited 62% · property management

Significant events

• “The Group converted to REIT status with effect from 8 September 2025.”
• “As a result of conversion to REIT status, the company has released £5,689,343 of deferred tax in respect of its property rental business activities, being unrealised gains on qualifying investment properties and capital allowances in respect of those properties. In addition, a £49,793 current tax credit has arisen in the period since conversion to REIT status, being the tax exempt income arising in that period.”

Auditor, going-concern and subsidiary information is drawn from the narrative of the latest annual accounts. About these numbers

Filings

8

last 12 months

Capital events

0

last 24 months

Officers appointed

0

last 12 months

Officers resigned

0

last 12 months

Direct counts from the register. No score, no rating — see the Filing timeline for the underlying events.

• Turnover

  -11.6%

  £7,042,599 → £6,224,050

• Cash

  -8.7%

  £1,690,216 → £1,543,263

• Net assets

  +279.5%

  -£2,518,760 → £4,521,230

• Employees

  —

  Not reported

• Operating profit

  -48%

  £1,850,914 → £963,239

• Profit before tax

  +103.1%

  -£3,867,943 → £121,671

Each % is (latest − prior) ÷ |prior| for the line item as filed. The comparison is only shown when the latest and prior accounts cover broadly equal-length periods — short or long stubs (typical around incorporation or a year-end change) are suppressed rather than misrepresented. Lines a company doesn't report are omitted. About these numbers