Acorah Software Products - Accounts Production 16.5.460 true true true 31 May 2024 1 June 2023 false 1 June 2024 31 May 2025 31 May 2025 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 2024-05-31 06264704 2025-05-31 06264704 2024-06-01 2025-05-31 06264704 frs-core:CurrentFinancialInstruments 2025-05-31 06264704 frs-core:ShareCapital 2025-05-31 06264704 frs-core:RetainedEarningsAccumulatedLosses 2025-05-31 06264704 frs-bus:PrivateLimitedCompanyLtd 2024-06-01 2025-05-31 06264704 frs-bus:FilletedAccounts 2024-06-01 2025-05-31 06264704 frs-bus:SmallEntities 2024-06-01 2025-05-31 06264704 frs-bus:EntityHasNeverTraded 2024-06-01 2025-05-31 06264704 frs-bus:AuditExempt-NoAccountantsReport 2024-06-01 2025-05-31 06264704 frs-bus:SmallCompaniesRegimeForAccounts 2024-06-01 2025-05-31 06264704 frs-core:UnlistedNon-exchangeTraded 2025-05-31 06264704 frs-core:UnlistedNon-exchangeTraded 2024-05-31 06264704 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2024-05-31 06264704 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2025-05-31 06264704 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2024-05-31 06264704 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2025-05-31 06264704 frs-bus:Director1 2024-06-01 2025-05-31 06264704 frs-bus:Director2 2024-06-01 2025-05-31 06264704 frs-bus:CompanySecretary1 2024-06-01 2025-05-31 06264704 frs-core:CurrentFinancialInstruments 1 2025-05-31 06264704 frs-countries:EnglandWales 2024-06-01 2025-05-31 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-core:CurrentFinancialInstruments 1 2024-05-31
Registered number: 06264704
Graus Investments Limited
Unaudited Financial Statements
For The Year Ended 31 May 2025
Graus Investments Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1
Notes to the Financial Statements | 2—3

Page 1
Graus Investments Limited
Balance Sheet
As At 31 May 2025
Balance Sheet
Registered number: 06264704

| 2025 | 2024
--- | --- | ---
| 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 2025 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
28/10/2025

The notes on pages 2 to 3 form part of these financial statements.
Page 1
Page 2
Graus Investments Limited
Notes to the Financial Statements
For The Year Ended 31 May 2025
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. Going Concern Disclosure
The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2024: NIL)
- -
4. Investments

| Unlisted
--- | ---
| £
Cost or Valuation
As at 1 June 2024 | 143,460
As at 31 May 2025 | 143,460
Provision
As at 1 June 2024 | -
As at 31 May 2025 | -
Net Book Value
As at 31 May 2025 | 143,460
As at 1 June 2024 | 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

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 87,779 |  | 87,779
Shareholders' loan | 77,086 |  | 77,086
| 164,865 |  | 164,865

Page 2
Page 3
Graus Investments Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 May 2025
6. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 3,500 |  | 3,500

Page 3