GRALTECH CONSULTING LTD


Directors	MALY, Joanna
	MALY, Mariusz


Company Secretary	MALY, Joanna


Registered Address	11 Orchard Avenue
	Glen Parva
	Leicester
	LE2 9JN


Registered Number	09173008 (England and Wales)

Balance Sheet as at
31 August 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Tangible assets	3		214		454
			214		454
Current assets
Debtors		40,606		38,554
Cash at bank and on hand		111,816		91,162
		152,422		129,716
Creditors amounts falling due within one year	4	(32,400)		(37,442)
Net current assets (liabilities)			120,022		92,274
Total assets less current liabilities			120,236		92,728
Net assets			120,236		92,728
Capital and reserves
Called up share capital			100		100
Profit and loss account			120,136		92,628
Shareholders' funds			120,236		92,728

The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small 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 in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 29 May 2026, and are signed on its behalf by:

MALY, Mariusz
Director
Registered Company No. 09173008

GRALTECH CONSULTING LTD

Notes to the Financial Statements
for the year ended 31 August 2025

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

	Turnover policy
	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 rendering of services.

	Revenue from rendering of services
	Revenue 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.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

Foreign currency translation

Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

	Tangible fixed assets and depreciation
	Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:


		Straight line (years)
	Office Equipment	3

2.	Average number of employees


		2025		2024
	Average number of employees during the year	0		1

3.	Tangible fixed assets

	Office Equipment	Total
	£	£
Cost or valuation
At 01 September 24	3,249	3,249
Additions	100	100
At 31 August 25	3,349	3,349
Depreciation and impairment
At 01 September 24	2,795	2,795
Charge for year	339	339
Other adjustments	1	1
At 31 August 25	3,135	3,135
Net book value
At 31 August 25	214	214
At 31 August 24	454	454

4.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	7	6
Taxation and social security	32,393	37,436
Total	32,400	37,442


	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.