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Company Registration No. 15844433 (England and Wales)
Grano Ltd Unaudited accounts for the period from 17 July 2024 to 31 December 2025
Grano Ltd Unaudited accounts Contents
Page
Company information
3
Accountants' report
4
Statement of financial position
5
Notes to the accounts
6
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Grano Ltd Company Information for the period from 17 July 2024 to 31 December 2025
Directors
Alessandro Angeleri Elena Cicconetti
Company Number
15844433 (England and Wales)
Registered Office
32 Fenchurch Avenue London EC3M 5AD United Kingdom
Accountants
Villiers and Co 124 City Road London EC1V 2NX
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Chartered Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of Grano Ltd for the period from 17 July 2024 to 31 December 2025
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Grano Ltd for the period from 17 July 2024 to 31 December 2025 as set out on pages 5 - 7 from the company's accounting records and from information and explanations you have given us.
As a practising member firm of the Institute of Chartered Accountants of Scotland, we are subject to its ethical and other professional requirements which are detailed at https://www.icas.com/professional-resources/practice/support-and-guidance/framework-for-the-preparation-of-accounts-revised-june-2020.
Our work has been undertaken in accordance with the requirements of the Institute of Chartered Accountants of Scotland as detailed at https://www.icas.com/professional-resources/practice/support-and-guidance/framework-for-the-preparation-of-accounts-revised-june-2020.
Villiers and Co Chartered Accountants 124 City Road London EC1V 2NX 17 July 2026
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Grano Ltd Statement of financial position as at 31 December 2025
2025
Notes
£
Fixed assets
Tangible assets
4
546,846
Current assets
Debtors
5
69,803
Cash at bank and in hand
2,218
72,021
Creditors: amounts falling due within one year
6
(172,717)
Net current liabilities
(100,696)
Total assets less current liabilities
446,150
Creditors: amounts falling due after more than one year
7
(434,104)
Net assets
12,046
Capital and reserves
Called up share capital
2
Share premium
149,998
Profit and loss account
(137,954)
Shareholders' funds
12,046
For the period ending 31 December 2025 the company was entitled to exemption from audit 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 and delivered 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 profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 17 July 2026 and were signed on its behalf by
Elena Cicconetti Director Company Registration No. 15844433
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Grano Ltd Notes to the Accounts for the period from 17 July 2024 to 31 December 2025
1
Statutory information
Grano Ltd is a private company, limited by shares, registered in England and Wales, registration number 15844433. The registered office is 32 Fenchurch Avenue, London, EC3M 5AD, United Kingdom.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Land & buildings
In line with lease term
Plant & machinery
5 years straight line
4
Tangible fixed assets
Land & buildings
Plant & machinery
Total
£
£
£
Cost or valuation
At cost
At cost
At 17 July 2024
-
-
-
Additions
571,173
12,655
583,828
At 31 December 2025
571,173
12,655
583,828
Depreciation
Charge for the period
35,964
1,018
36,982
At 31 December 2025
35,964
1,018
36,982
Net book value
At 31 December 2025
535,209
11,637
546,846
5
Debtors
2025
£
Amounts falling due within one year
VAT
5,399
Trade debtors
1,404
Other debtors
63,000
69,803
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Grano Ltd Notes to the Accounts for the period from 17 July 2024 to 31 December 2025
6
Creditors: amounts falling due within one year
2025
£
Trade creditors
19,449
Other creditors
55,914
Loans from directors
97,354
172,717
7
Creditors: amounts falling due after more than one year
2025
£
Other creditors
430,198
Taxes and social security
3,906
434,104
8
Average number of employees
During the period the average number of employees was 5.
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