GRAYSONS LIMITED

1. Risk Rating: MEDIUM

Based on the available data, there are no immediate regulatory or solvency red flags: the company is active, not in liquidation, and its accounts and confirmation statement are not overdue. However, the absence of standalone financial information, together with the company’s position as a wholly-owned subsidiary, means solvency and liquidity cannot be fully assessed from the data provided. Until the parent group’s financial position and any intercompany support arrangements are reviewed, a medium risk rating is appropriate.

2. Key Concerns

• Limited Financial Visibility: The company is classified as an “Audit Exemption Subsidiary,” and no profit and loss, balance sheet, or cash flow data has been supplied. This makes it impossible to quantify current solvency, working capital, or profitability from the available evidence.
• Subsidiary Dependence: Graysons Hospitality Limited controls more than 75% of the shares and voting rights and has the right to appoint and remove directors. The company’s financial stability may therefore be heavily influenced by parent company decisions, intercompany funding, and group-level cash management rather than its own independent operations.
• Recent Board Change: Xxxxxx Xxxxxxxxname shown to subscribers resigned as director on 23 January 2026. While this may be a routine or planned change, director departures should be reviewed to ensure there is no underlying governance concern, especially in a group-controlled business.

3. Positive Indicators

• The company is active with no insolvency proceedings, administration, or receivership flags disclosed.
• Both accounts and confirmation statement filings are up to date, with no overdue deadlines indicated.
• The company has been in existence since 2007, suggesting a degree of operational continuity.
• As an audit-exempt subsidiary, it is likely to be supported by a parent company guarantee and consolidated into the wider group’s reporting framework, which can provide financial backing.

4. Due Diligence Notes

• Obtain the latest full statutory accounts for both GRAYSONS LIMITED and its parent, Graysons Hospitality Limited, including balance sheets, cash flow statements, and notes on related-party transactions.
• Confirm the validity and scope of the parent company guarantee given for audit exemption purposes; assess whether the parent itself is financially sound and able to honour that guarantee.
• Review intercompany balances, loans, and any charges or debentures registered against the company at Companies House.
• Investigate the January 2026 resignation of Xxxxxx Xxxxxxxxname shown to subscribers to establish whether it reflects a governance change, retirement, or a more significant strategic or financial event.
• Consider the company’s specific business activities under SIC 56290 “Other food services,” and evaluate trading exposure to contract renewals, event demand, venue leases, or supply chain pressures.
• Monitor the parent group for any future insolvency events, restructurings, or ownership changes, as these could have a direct impact on the subsidiary’s ability to meet its obligations.

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