ACCOUNTS - Final Accounts preparation

Registered number: 15118704

GRAFTON CARBON LTD

UNAUDITED

DIRECTOR'S REPORT AND FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2025


GRAFTON CARBON LTD

COMPANY INFORMATION

Director	T M Baldwin


Registered number	15118704


Registered office	26-28 Ely Place
	London
	EC1N 6TD


Accountants	Sopher + Co LLP
	Chartered Accountants
	5 Elstree Gate
	Elstree Way
	Borehamwood
	Hertfordshire
	WD6 1JD


GRAFTON CARBON LTD

CONTENTS

	Page
Director's Report	1
Profit and Loss Account	2
Statement of Financial Position	2
Notes to the Financial Statements	3 - 4


GRAFTON CARBON LTD

DIRECTOR'S REPORT

FOR THE YEAR ENDED 30 SEPTEMBER 2025

The director presents his report and the financial statements for the year ended 30 September 2025.

Director

The director who served during the year was:

T M Baldwin

Director's responsibilities statement

The director is responsible for preparing the Director's Report and the financial statements in accordance with applicable law and regulations.

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 applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice), including Financial Reporting Standard 102 ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland'. Under company law the director must not approve the financial statements unless he is satisfied that they give a true and fair view of the state of affairs of the Company and of the profit or loss of the Company for that period.

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

∙select suitable accounting policies for the Company's financial statements and then apply them consistently;

∙make judgments and accounting estimates that are reasonable and prudent;

∙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 to enable him to ensure that the financial statements comply with the Companies Act 2006. He 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.

Small companies note

In preparing this report, the director has taken advantage of the small companies exemptions provided by section 415A of the Companies Act 2006.

This report was approved by the board and signed on its behalf.

T M Baldwin

Director

Date: 8 May 2026

Page 1


GRAFTON CARBON LTD

PROFIT AND LOSS ACCOUNT

FOR THE YEAR ENDED 30 SEPTEMBER 2025

The Company has not traded during the year or the preceding financial year. During these periods, the Company received no income and incurred no expenditure and therefore made neither profit or loss.

STATEMENT OF FINANCIAL POSITION

AS AT 30 SEPTEMBER 2025

	Year ended 30 September 2025	Period ended 30 September 2024
Note	$	$


Current assets
Debtors: amounts falling due within one year	4	104	10
Cash at bank and in hand		-	90
		104	100
Current libailities
Creditors: amounts falling due within one year	5	(4)	-

Net assets		100	100

Capital and reserves
Called up share capital	6	100	100
		100	100

For the year ended 30 September 2025 the Company was entitled to exemption from audit under section 480 of the Companies Act 2006.

Members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 8 May 2026.

T M Baldwin

Director

The notes on pages 3 to 4 form part of these financial statements.

Page 2


GRAFTON CARBON LTD

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2025

1.	General information

Grafton Carbon Limited is a private limited liability company registered in England and Wales, with its principal place of business and its registered office address at 26-28 Ely Place, London, England, EC1N 6TD.

The company did not trade during the current or preceding period.

The functional and presentational currency of the Company is USD.

2.Accounting policies

2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the requirements and the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

3.	Employees
	The company had no employees during the current and preceeding year.

Debtors

					2025	2024
					$	$


Amounts owed by group undertakings	104	10

5.	Creditors: Amounts falling due within one year
		2025	2024
		$	$

	Bank overdrafts	4	-

6.	Share capital
		2025	2024
		$	$

Allotted, called up and fully paid

1,000 (2024 - 1,000) Ordinary shares of $0.10000 each	100	100

Page 3


GRAFTON CARBON LTD

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2025

7.	Related party transactions
	The company has taken advantage of the exemption under FRS 102 33.1A Related Party Disclosures not to disclose transactions entered into between two or more members of a group, provided that any subsidiary undertaking which is a party to the transaction is wholly owned by a member of that group.

8.	Controlling party

The company is a subsidiary of Grafton Commodity Trading Limited, a company registered in England and Wales. Grafton Commodity Trading Limited is the smallest group to prepare consolidated financial statements that include the results and balances of the company. These consolidated financial statements are publicly available and can be obtained upon request from the company's registered office.

The ultimate parent company is Spelugues Investments LLC, a company registered in Delaware, USA. The director considers the ultimate controlling party to be B Sciortino, a director of the parent company, who owns 100% of the share capital of Spelugues Investments LLC

Page 4