Acorah Software Products - Accounts Production 16.1.200 true true 31 May 2023 1 June 2022 false 1 June 2023 31 May 2024 31 May 2024 06264704 Ms Lisa Margaret Seymour Mcwilliams, Dudley & Associates Limited P & T Secretaries Limited iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 06264704 2023-05-31 06264704 2024-05-31 06264704 2023-06-01 2024-05-31 06264704 frs-core:CurrentFinancialInstruments 2024-05-31 06264704 frs-core:ShareCapital 2024-05-31 06264704 frs-core:RetainedEarningsAccumulatedLosses 2024-05-31 06264704 frs-bus:PrivateLimitedCompanyLtd 2023-06-01 2024-05-31 06264704 frs-bus:FilletedAccounts 2023-06-01 2024-05-31 06264704 frs-bus:SmallEntities 2023-06-01 2024-05-31 06264704 frs-bus:EntityHasNeverTraded 2023-06-01 2024-05-31 06264704 frs-bus:AuditExempt-NoAccountantsReport 2023-06-01 2024-05-31 06264704 frs-bus:SmallCompaniesRegimeForAccounts 2023-06-01 2024-05-31 06264704 frs-core:UnlistedNon-exchangeTraded 2024-05-31 06264704 frs-core:UnlistedNon-exchangeTraded 2023-05-31 06264704 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2023-05-31 06264704 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2024-05-31 06264704 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-05-31 06264704 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2024-05-31 06264704 frs-bus:Director1 2023-06-01 2024-05-31 06264704 frs-bus:Director2 2023-06-01 2024-05-31 06264704 frs-bus:CompanySecretary1 2023-06-01 2024-05-31 06264704 frs-core:CurrentFinancialInstruments 1 2024-05-31 06264704 frs-countries:EnglandWales 2023-06-01 2024-05-31 06264704 2022-05-31 06264704 2023-05-31 06264704 2022-06-01 2023-05-31 06264704 frs-core:CurrentFinancialInstruments 2023-05-31 06264704 frs-core:ShareCapital 2023-05-31 06264704 frs-core:RetainedEarningsAccumulatedLosses 2023-05-31 06264704 frs-core:CurrentFinancialInstruments 1 2023-05-31
Registered number: 06264704
Graus Investments Limited
Unaudited Financial Statements
For The Year Ended 31 May 2024
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—3
Page 1
Balance Sheet
Registered number: 06264704
2024 2023
Notes £ £ £ £
FIXED ASSETS
Investments 4 143,460 143,460
143,460 143,460
Creditors: Amounts Falling Due Within One Year 5 (164,865 ) (164,865 )
NET CURRENT ASSETS (LIABILITIES) (164,865 ) (164,865 )
TOTAL ASSETS LESS CURRENT LIABILITIES (21,405 ) (21,405 )
NET LIABILITIES (21,405 ) (21,405 )
CAPITAL AND RESERVES
Called up share capital 6 3,500 3,500
Profit and Loss Account (24,905 ) (24,905 )
SHAREHOLDERS' FUNDS (21,405) (21,405)
For the year ending 31 May 2024 the company was entitled to exemption from audit under section 480 of the Companies Act 2006 relating to dormant companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Ms Lisa Margaret Seymour
Director
02/01/2025
The notes on pages 2 to 3 form part of these financial statements.
Page 1
Page 2
Notes to the Financial Statements
1. General Information
Graus Investments Limited is a private company, limited by shares, incorporated in England & Wales, registered number 06264704 . The registered office is 19 The Circle, Queen Elizabeth Street, London, SE1 2JE.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2023: NIL)
- -
4. Investments
Unlisted
£
Cost
As at 1 June 2023 143,460
As at 31 May 2024 143,460
Provision
As at 1 June 2023 -
As at 31 May 2024 -
Net Book Value
As at 31 May 2024 143,460
As at 1 June 2023 143,460
Real Estate SRL

Country of incorporation : Italy
Nature of business : Real Estate

Class of shares : Ordinary
Holding : 50%

Penta Immobiliare SRL

Country of incorporation : Italy
Nature of business : Real Estate

Class of shares : Ordinary
Holding : 100%


5. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 87,779 87,779
Shareholders' loan 77,086 77,086
164,865 164,865
Page 2
Page 3
6. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 3,500 3,500
Page 3