2023-02-012024-01-312024-01-31false09940218GRATA OPUS 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GRATA OPUS LIMITED

Registered Number
09940218
(England and Wales)

Unaudited Financial Statements for the Year ended
31 January 2024

GRATA OPUS LIMITED
Company Information
for the year from 1 February 2023 to 31 January 2024

Director

R D SAVAGE

Company Secretary

SAVAGE, Emma Elizabeth

Registered Address

Prince Park
St. Wenn
Bodmin
PL30 5PD

Registered Number

09940218 (England and Wales)
GRATA OPUS LIMITED
Balance Sheet as at
31 January 2024

Notes

2024

2023

£

£

£

£

Current assets
Stocks310,620-
Debtors41,123413
Cash at bank and on hand5,4005,845
17,1436,258
Creditors amounts falling due within one year5(9,082)(4,466)
Net current assets (liabilities)8,0611,792
Total assets less current liabilities8,0611,792
Net assets8,0611,792
Capital and reserves
Called up share capital100100
Profit and loss account7,9611,692
Shareholders' funds8,0611,792
The financial statements were approved and authorised for issue by the Director on 8 October 2024, and are signed on its behalf by:
R D SAVAGE
Director
Registered Company No. 09940218
GRATA OPUS LIMITED
Notes to the Financial Statements
for the year ended 31 January 2024

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
Turnover policy
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services.
Current taxation
Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Stocks and work in progress
Work in progress is valued using the percentage of completion method. The carrying amount of the work in progress is recognised as an expense within cost of sales in the same period that the associated revenue crystallises.
2.Average number of employees

20242023
Average number of employees during the year11
3.Stocks

2024

2023

££
Work in progress10,620-
Total10,620-
4.Debtors: amounts due within one year

2024

2023

££
Trade debtors / trade receivables1,123413
Total1,123413
5.Creditors: amounts due within one year

2024

2023

££
Taxation and social security1,169-
Other creditors6,9603,866
Accrued liabilities and deferred income953600
Total9,0824,466