GRACERA TECH LTD - Accounts

GRACERA TECH LTD
Contents Page
For the Period 12 August 2024 to 31 August 2025

Company information	1
Director's report	2
Accountants' report	3
Income statement	4
Statement of financial position	5
Statement of changes in equity	6
Notes to the financial statements	7

GRACERA TECH LTD
Company Information
For the Period 12 August 2024 to 31 August 2025

Director	Mariia OZADOVSKA
Registered Number	15890700
Registered Office	2111 One Park Drive Canary Wharf London E14 9GG
Accountants	Skytax Accounting Ltd Skytax 37th Floor 1 Canada Square Canary Wharf E14 5AA

1

GRACERA TECH LTD
Director's Report
For the Period 12 August 2024 to 31 August 2025

Director's report and financial statements

The director presents his/her/their annual report and the financial statements for the year ended 31 August 2025.

Principal activities

Principal activity of the company during the financial period was of other business support service activities not elsewhere classified

Director

The director who served the company throughout the period was as follows:

Mariia OZADOVSKA

Statement of director's responsibilities

The director is responsible for preparing the directors' report and the financial statements in accordance with applicable law and regulations and in accordance with United Kingdom Generally Accepted Accounting Practice.
Company law requires the director to prepare financial statements for each financial year. Under that law the director has elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the director must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and the profit or loss of the company for that period.

In preparing these financial statements, the director is required to :

select suitable accounting policies and then apply them consistently
make judgements and accounting estimates that are reasonable and prudent
state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements and
prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.

The director is responsible for keeping adequate accounting records that are sufficient to show and explain the company’s transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. The director is also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The director is responsible for the maintenance and integrity of the corporate and financial information included on the company's website. Legislation in the United Kingdom, governing the preparation and dissemination of financial statements, may differ from legislation in other jurisdictions

On behalf of the board.

----------------------------------
Mariia OZADOVSKA
Director

Date approved: 17 December 2025

2

GRACERA TECH LTD Accountants' Report For the Period 12 August 2024 to 31 August 2025
Accountant’s report You consider that the company is exempt from an audit for the year ended 31 August 2025 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year. In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us. We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts. Skytax Accounting Ltd 31 August 2025 .................................................... Skytax Accounting Ltd Skytax 37th Floor 1 Canada Square Canary Wharf E14 5AA 17 December 2025 3

GRACERA TECH LTD
Accountants' Report
For the Period 12 August 2024 to 31 August 2025

Accountant’s report
You consider that the company is exempt from an audit for the year ended 31 August 2025 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year.
In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us.
We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts.
Skytax Accounting Ltd
31 August 2025

....................................................

Skytax Accounting Ltd
Skytax 37th Floor
1 Canada Square
Canary Wharf
E14 5AA
17 December 2025

3

GRACERA TECH LTD
Income Statement
For the Period 12 August 2024 to 31 August 2025

	Notes	2025 £
Turnover		37,134
Gross profit		37,134
Administrative expenses		(29,983)
Operating profit		7,151
Profit/(Loss) on ordinary activities before taxation		7,151
Tax on profit on ordinary activities		(1,359)
Profit/(Loss) for the financial period		5,792

4

GRACERA TECH LTD
Statement of Financial Position
As at 31 August 2025

	Notes	2025 £
Fixed assets
Tangible fixed assets	3	660
		660
Current assets
Debtors	4	532
Cash at bank and in hand		321
		853
Creditors: amount falling due within one year	5	(1,413)
Net current assets		(560)

Total assets less current liabilities		100
Net assets		100

Capital and reserves
Called up share capital		100
Profit and loss account		0
Shareholders' funds		100

For the period ended 31 August 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

The members have not required the company to obtain an audit of its accounts for the period in question in accordance with section 476.
The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 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 financial statements were approved by the director on 17 December 2025 and were signed by:

-------------------------------
Mariia OZADOVSKA
Director

5

GRACERA TECH LTD
Statement of Changes in Equity
For the Period 12 August 2024 to 31 August 2025

	Equity share capital	Revaluation reserve	Capital redemption reserve	Retained Earnings	Total
	£	£	£	£	£
At 12 August 2024					-
Profit for the period				5,792	5,792
Total comprehensive income for the period	-	-	-	5,792	5,792
Dividends				(5,792)	(5,792)
Shares issued	100				100
Total investments by and distributions to owners	100	-	-	(5,792)	(5,692)
At 31 August 2025	100				100

6

GRACERA TECH LTD
Notes to the Financial Statements
For the Period 12 August 2024 to 31 August 2025

General Information

GRACERA TECH LTD is a private company, limited by shares, registered in , registration number 15890700, registration address 2111 One Park Drive, Canary Wharf, London, E14 9GG.

The presentation currency is £ sterling.

1.

Accounting policies

Significant accounting policies

Statement of compliance

These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Basis of preparation

The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.

The financial statements are prepared in sterling which is the functional currency of the company.

2.	Average number of employees Average number of employees during the period was 1.

3.

Tangible fixed assets

Cost or valuation	Computer Equipment	Total
	£	£
At 12 August 2024	-	-
Additions	880	880
Disposals	-	-
At 31 August 2025	880	880
Depreciation
At 12 August 2024	-	-
Charge for period	220	220
On disposals	-	-
At 31 August 2025	220	220
Net book values
Closing balance as at 31 August 2025	660	660
Opening balance as at 12 August 2024	-	-

4.

Debtors: amounts falling due within one year

	2025 £
Directors' Current Accounts	532
	532

5.

Creditors: amount falling due within one year

	2025 £
Corporation Tax	1,359
Wages & Salaries Control Account	54
	1,413

7

Registered Number: 15890700

GRACERA TECH LTD

Unaudited Financial Statements

Period of accounts Start date: 12 August 2024 End date: 31 August 2025