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GRATA OPUS LIMITED

Registered Number
09940218
(England and Wales)

Unaudited Financial Statements for the Year ended
31 January 2025

GRATA OPUS LIMITED
Company Information
for the year from 1 February 2024 to 31 January 2025

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 2025

| Notes | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
Current assets |  |  |  |  |  |  |  |
Stocks | 3 | - |  |  |  | 10,620 |  |
Debtors | 4 | 14,200 |  |  |  | 1,123 |  |
Cash at bank and on hand |  | 1,927 |  |  |  | 5,400 |  |
|  | 16,127 |  |  |  | 17,143 |  |
Creditors amounts falling due within one year | 5 | (8,516) |  |  |  | (9,082) |  |
Net current assets (liabilities) |  |  |  | 7,611 |  |  |  | 8,061
Total assets less current liabilities |  |  |  | 7,611 |  |  |  | 8,061
Net assets |  |  |  | 7,611 |  |  |  | 8,061
Capital and reserves |  |  |  |  |  |  |  |
Called up share capital |  |  |  | 100 |  |  |  | 100
Profit and loss account |  |  |  | 7,511 |  |  |  | 7,961
Shareholders' funds |  |  |  | 7,611 |  |  |  | 8,061

- The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
- The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
- The Director acknowledges 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 in accordance with the provisions applicable to companies subject to the small companies regime.
- The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Director on 15 October 2025, 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 2025

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.

| Revenue from rendering of services
--- | ---
| Revenue from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

| 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
--- | ---

|  | 2025 |  | 2024
| Average number of employees during the year | 1 |  | 1

3. | Stocks
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Work in progress | - |  | 10,620
| Total | - |  | 10,620

4. | Debtors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade debtors / trade receivables | 6,924 |  | 1,123
| Other debtors | 7,276 |  | -
| Total | 14,200 |  | 1,123

5. | Creditors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Taxation and social security | 3,992 |  | 1,169
| Other creditors | - |  | 6,960
| Accrued liabilities and deferred income | 4,524 |  | 953
| Total | 8,516 |  | 9,082

6. | Directors advances, credits and guarantees
--- | ---
| As at the 31st January 2025 the balance owed to the company by the director was £7,276 (2024: £nil). This was repaid in full within nine months of the year end.