GRATA OPUS LIMITED


Director	R D SAVAGE


Company Secretary	SAVAGE, Emma Elizabeth


Registered Number	09940218 (England and Wales)

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

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.