Acorah Software Products - Accounts Production 16.8.310 false true false 8 December 2024 31 July 2025 31 July 2025 16122012 Miss Elissa Corrigan iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 16122012 2024-12-07 16122012 2025-07-31 16122012 2024-12-08 2025-07-31 16122012 frs-core:CurrentFinancialInstruments 2025-07-31 16122012 frs-core:ShareCapital 2025-07-31 16122012 frs-core:RetainedEarningsAccumulatedLosses 2025-07-31 16122012 frs-bus:PrivateLimitedCompanyLtd 2024-12-08 2025-07-31 16122012 frs-bus:FilletedAccounts 2024-12-08 2025-07-31 16122012 frs-bus:SmallEntities 2024-12-08 2025-07-31 16122012 frs-bus:AuditExemptWithAccountantsReport 2024-12-08 2025-07-31 16122012 frs-bus:SmallCompaniesRegimeForAccounts 2024-12-08 2025-07-31 16122012 frs-bus:OrdinaryShareClass1 2024-12-08 2025-07-31 16122012 frs-bus:OrdinaryShareClass1 2025-07-31 16122012 frs-core:UnlistedNon-exchangeTraded 2025-07-31 16122012 frs-core:UnlistedNon-exchangeTraded 2024-12-07 16122012 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2024-12-07 16122012 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2025-07-31 16122012 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2025-07-31 16122012 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2024-12-07 16122012 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2025-07-31 16122012 frs-bus:Director1 2024-12-08 2025-07-31 16122012 frs-countries:EnglandWales 2024-12-08 2025-07-31
Registered number: 16122012
Golden Grace Limited
Unaudited Financial Statements
For the Period 8 December 2024 to 31 July 2025
Ascendis Group
Chartered Certified Accountants, Taxation and Business Advisors
Unit 3, Building 2, The Colony Wilmslow
Altrincham Road
Wilmslow
SK9 4LY
Golden Grace Limited
Contents
Contents

| Page
--- | ---
Accountant's Report | 1
Balance Sheet | 2
Notes to the Financial Statements | 3—4

Page 1
Golden Grace Limited
Accountant's Report
For the Period 8 December 2024 to 31 July 2025
Accountant's Report
Report to the director on the preparation of the unaudited statutory accounts of Golden Grace Limited for the period 8 December 2024 to 31 July 2025
To assist you to fulfil your duties under the Companies Act 2006, I have prepared for your approval the accounts of Golden Grace Limited which comprise the Profit and Loss Account, the Balance Sheet and the related notes, from the company’s accounting records and from information and explanations you have given us.
As a practising member of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/en/member/professional-standards/rules-standards/acca-rulebook.html.
This report is made to the director of Golden Grace Limited , as a body, in accordance with the terms of our engagement letter dated 20 November 2025 and state those matters that we have agreed to state to the director of Golden Grace Limited , as a body, in this report in accordance with the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Golden Grace Limited and its director as a body for our work or for this report.
It is your duty to ensure that Golden Grace Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of Golden Grace Limited . You consider that Golden Grace Limited is exempt from the statutory audit requirement for the period.
We have not been instructed to carry out an audit or a review of the accounts of Golden Grace Limited . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.

28th January 2026

Ascendis Group
Chartered Certified Accountants, Taxation and Business Advisors
Unit 3, Building 2, The Colony Wilmslow
Altrincham Road
Wilmslow
SK9 4LY
Page 1
Page 2
Golden Grace Limited
Balance Sheet
As At 31 July 2025
Balance Sheet
Registered number: 16122012

| 31 July 2025
--- | ---
| Notes | £ | £
FIXED ASSETS
Investments | 4 |  | 1
|  |  | 1
CURRENT ASSETS
Debtors | 5 | 1 |
Cash at bank and in hand |  | 377,773 |
|  | 377,774 |
Creditors: Amounts Falling Due Within One Year | 6 | (1,260 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 376,514
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 376,515
NET ASSETS |  |  | 376,515
CAPITAL AND RESERVES
Called up share capital | 7 |  | 2
Profit and Loss Account |  |  | 376,513
SHAREHOLDERS' FUNDS |  |  | 376,515

For the period ending 31 July 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges her 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

Miss Elissa Corrigan Director
28th January 2026

The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Golden Grace Limited
Notes to the Financial Statements
For the Period 8 December 2024 to 31 July 2025
Notes to the Financial Statements
1. General Information
Golden Grace Limited is a private company, limited by shares, incorporated in England & Wales, registered number 16122012 . The registered office is Unit 3, Building 2, The Colony Wilmslow, Altrincham Road, Wilmslow, Cheshire, SK9 4LY.
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. Turnover
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. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Rendering of services
Turnover 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.
2.3. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the period, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
2.4. Fixed Asset Investment
Investments in subsidiaries are measured at cost less accumulated impairment on an annual basis. Impairment is recognised through the statement of profit and loss.
3. Average Number of Employees
Average number of employees, including directors, during the period was: 1
1
Page 3
Page 4
Golden Grace Limited
Notes to the Financial Statements (continued)
For the Period 8 December 2024 to 31 July 2025
4. Investments

| Unlisted
--- | ---
| £
Cost or Valuation
As at 8 December 2024 | -
Additions | 1
As at 31 July 2025 | 1
Provision
As at 8 December 2024 | -
As at 31 July 2025 | -
Net Book Value
As at 31 July 2025 | 1
As at 8 December 2024 | -

The company's investments at the balance sheet date are the share capital of companies made up by the following:
Elle Sera Limited
Registered office: Inside United Kingdom
Nature of business: Retail sale via mail order houses or via internet
100%
Class of shares: Holding 1 Ordinary
5. Debtors

| 31 July 2025
--- | ---
| £
Due within one year
Other debtors | 1

6. Creditors: Amounts Falling Due Within One Year

| 31 July 2025
--- | ---
| £
Other creditors | 1,200
Taxation and social security | 60
| 1,260

7. Share Capital

| 31 July 2025
--- | ---
Allotted, called up and fully paid | £
2 Ordinary Shares of £ 1.00 each | 2

Page 4