Registration number: 15852094

Gracefield Holdings Limited

Contents

Company Information	1
Director's Report	2
Accountants' Report	3
Balance Sheet	4
Notes to the Unaudited Financial Statements	5 to 6

Gracefield Holdings Limited

Company Information

Director

Mr Fintan Joseph McKeever

Registered office

Unit 8 The Courtyard Goldsmith Way Eliot Business Park Nuneaton Warwickshire CV10 7RJ

Accountants

Pattinsons Business Services Ltd Unit 8 The Courtyard Goldsmith Way Eliot Business Park Nuneaton Warwickshire CV10 7RJ

Gracefield Holdings Limited

Director's Report for the Period from 22 July 2024 to 31 July 2025

The director presents his report and the financial statements for the period from 22 July 2024 to 31 July 2025.

Incorporation

The company was incorporated on 22 July 2024 and commenced trading on 29 July 2025

Director of the company

The director who held office during the period was as follows:

Mr Fintan Joseph McKeever (appointed 22 July 2024)

Principal activity

The principal activity of the company is that of a holding company.

Small companies provision statement

This report has been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

Approved by the director on 22 April 2026 and signed on its behalf by:

.........................................
Mr Fintan Joseph McKeever
Director

Accountants' Report to the Director on the Preparation of the Unaudited Statutory Accounts of
Gracefield Holdings Limited
for the Period Ended 31 July 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Gracefield Holdings Limited for the period ended 31 July 2025 as set out on pages 4 to 6 from the company's accounting records and from information and explanations you have given us.

This report is made solely to the Board of Directors of Gracefield Holdings Limited, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the accounts of Gracefield Holdings Limited and state those matters that we have agreed to state to the Board of Directors of Gracefield Holdings Limited, as a body. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Gracefield Holdings Limited and its Board of Directors as a body for our work or for this report.

It is your duty to ensure that Gracefield Holdings 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 results of Gracefield Holdings Limited. You consider that Gracefield Holdings 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 Gracefield Holdings 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 statutory accounts.

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

Pattinsons Business Services Ltd
Unit 8 The Courtyard
Goldsmith Way
Eliot Business Park
Nuneaton
Warwickshire
CV10 7RJ

22 April 2026

Gracefield Holdings Limited

(Registration number: 15852094)
Balance Sheet as at 31 July 2025

	Note	2025 £
Fixed assets
Investments	4	110
Capital and reserves
Called up share capital	5	110
Shareholders' funds		110

For the financial 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.

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; and
•	The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and FRS 102 ‘The Financial Reporting Standard Applicable in the UK and Republic of Ireland’.

Approved and authorised by the director on 22 April 2026
 

......................................... Mr Fintan Joseph McKeever Director

Gracefield Holdings Limited

Notes to the Unaudited Financial Statements for the Period from 22 July 2024 to 31 July 2025

1	General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
Unit 8 The Courtyard Goldsmith Way
Eliot Business Park
Nuneaton
Warwickshire
CV10 7RJ
United Kingdom

These financial statements were authorised for issue by the director on 22 April 2026.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Business combinations

Business combinations are accounted for using the purchase method. The consideration for each acquisition is measured at the aggregate of the fair values at acquisition date of assets given, liabilities incurred or assumed, and equity instruments issued by the group in exchange for control of the acquired, plus any costs directly attributable to the business combination. When a business combination agreement provides for an adjustment to the cost of the combination contingent on future events, the group includes the estimated amount of that adjustment in the cost of the combination at the acquisition date if the adjustment is probable and can be measured reliably.

Investments

Investments in equity shares which are publicly traded or where the fair value can be measured reliably are initially measured at fair value, with changes in fair value recognised in profit or loss. Investments in equity shares which are not publicly traded and where fair value cannot be measured reliably are measured at cost less impairment.


Interest income on debt securities, where applicable, is recognised in income using the effective interest method. Dividends on equity securities are recognised in income when receivable.

Gracefield Holdings Limited

Notes to the Unaudited Financial Statements for the Period from 22 July 2024 to 31 July 2025

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Financial instruments

The company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks, other third parties and loans to related parties.

3	Staff numbers

The average number of persons employed by the company during the period, was 0.

4	Investments

	2025 £
Investments in subsidiaries	110