ACCOUNTS - Final Accounts preparation

Registered number: 03945788

GRAFFICA LIMITED

UNAUDITED

DIRECTORS' REPORT AND FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

GRAFFICA LIMITED

COMPANY INFORMATION

Directors	Mr A A Fieldhouse
	Mr C A Wilson


Registered number	03945788


Registered office	6th Floor
	1 Bartholomew Close
	London
	EC1A 7BL

GRAFFICA LIMITED

CONTENTS

	Page
Directors' Report	1
Income Statement	2
Statement of Financial Position	3
Notes to the Financial Statements	4

GRAFFICA LIMITED

DIRECTORS' REPORT

FOR THE YEAR ENDED 31 DECEMBER 2025

The Directors present their report and the financial statements for the year ended 31 December 2025.

Directors

The Directors who served during the year and to the date of this report were:

Mr A A Fieldhouse

Mr J N M Neilson (resigned 27 May 2026)
Mr C A Wilson (appointed 27 May 2026)

Small companies' note

In preparing this report, the Directors have taken advantage of the small companies exemptions provided by sections 414B and 415A of the Companies Act 2006 which include the exemption from producing a Strategic Report.

This report was approved by the board on 10 July 2026 and signed on its behalf.

Mr C A Wilson

Director

Page 1

GRAFFICA LIMITED

INCOME STATEMENT

FOR THE YEAR ENDED 31 DECEMBER 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 nor loss.

Accordingly, no Statement of Comprehensive Income nor Statement of Changes in Equity is presented.

The notes on page 4 form part of these financial statements.

Page 2

GRAFFICA LIMITED

REGISTERED NUMBER: 03945788

STATEMENT OF FINANCIAL POSITION

AS AT 31 DECEMBER 2025

		2025		2024
Note		£000		£000


Current assets
Debtors: amounts falling due within one year	3	3,831		3,831
Total assets less current liabilities			3,831		3,831


Net assets			3,831		3,831

Capital and reserves
Profit and loss account	3,831	3,831
Shareholder's funds	3,831	3,831

For the year ended 31 December 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 Directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The Company's financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 10 July 2026.

Mr C A Wilson

Director

The notes on page 4 form part of these financial statements.

Page 3

GRAFFICA LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

1.	General information

The Company is a private company limited by shares, registered in England and Wales. The registered office is 6th Floor, 1 Bartholomew Close, London, EC1A 7BL.

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 section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland (FRS 102), and the Companies Act 2006.

The Company's functional and presentational currency is Pounds Sterling.

The preparation of financial statements in compliance with FRS 102 normally requires the use of certain critical accounting estimates. It also requires management to exercise judgment in applying the Company's accounting policies. The Directors consider that there are no areas of significant estimation or uncertainity in these financial statements.

2.2

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

Debtors

					2025	2024
					£000	£000


Amounts owed by group undertakings	3,831	3,831

4.	Controlling party

The Company's immediate holding company is Sopra Steria Limited, a company registered in England and Wales.

The Company's ultimate holding company at the end of the reporting period is Sopra Steria Group S.A., a company registered in France and listed on the Euronext stock exchange. Sopra Steria Group S.A. has included the company and its immediate holding company in its group accounts, copies of which may be obtained from Sopra Steria Group S.A., PAE les Glaisins, 74940 Annecy-le-Vieux, France. They are also available on the Sopra Steria Group website at www.soprasteria.com.

The smallest and largest group in which the results of the Company are consolidated is Sopra Steria Group S.A., a company incorporated in France. In these accounts "Group" refers to the group of companies of which Sopra Steria Group S.A. is the ultimate holding company.

Page 4